| Lubrication Technologies, Inc. MN | Manufacturing | 0 | — | F |
| Lubriplate Lubricants NJ | Manufacturing | 0 | — | A |
| Lubrizol KY | Manufacturing | 0 | — | B |
| Lubrizol MT | Manufacturing | 0 | — | B |
| Lubrizol TX | Manufacturing | 0 | — | B |
| Lubrizol WI | Manufacturing | 0 | — | A |
| Lubrizol Advanced Materials MA | Manufacturing | 0 | — | C |
| Lubrizol Advanced Materials SC | Manufacturing | 0 | — | F |
| Lubrizol Advanced Materials Inc CA | Manufacturing | 0 | — | A |
| Lubrizol Advanced Materials, Gastonia NC | Manufacturing | 0 | — | C |
| Lubrizol Advanced Materials, Inc OH | Manufacturing | 0 | — | D |
| Lubrizol Advanced Materials, Inc. NC | Manufacturing | 0 | — | F |
| Lubrizol Bayport TX | Construction | 0 | — | A |
| Lubrizol Corporation NJ | Manufacturing | 0 | — | C |
| Lubrizol Corporation - Bayport TX | Manufacturing | 0 | — | B |
| Luburgh Inc OH | Construction | 0 | — | A |
| Lucas Builders, Inc. CA | Construction | 0 | — | F |
| Lucas County Health Center IA | Healthcare & Social Assistance | 0 | — | C |
| Lucas Drywall LLC TN | Construction | 0 | — | F |
| Lucas Equine Equipment KY | Manufacturing | 0 | — | F |
| Lucas Lagoons Construction LLC FL | Construction | 0 | — | F |
| Lucas Metal Works OK | Manufacturing | 0 | — | F |
| Lucas Milhaupt WI | Manufacturing | 0 | — | B |
| Lucas Milhaupt Warwick RI | Manufacturing | 0 | — | F |
| Lucas Oil Products, Inc. with subsidiaries of Mav'rick Entertainment Network, Inc. CA | — | 0 | — | — |
| Lucas Plumbing & Heating, Inc. OH | Construction | 0 | — | A |
| Lucasfilm Animation Ltd CA | — | 0 | — | — |
| Lucasfilm Entertainment Company (Lucasarts) CA | — | 0 | — | — |
| LucasFilm Ltd. CA | Information & Media | 0 | — | A |
| Lucchese boot Maker TX | Manufacturing | 0 | — | A |
| Lucchese, Inc. TX | Transportation & Warehousing | 0 | — | A |
| Luce Foods NY | Manufacturing | 0 | — | D |
| Luce Research LLC CO | Professional & Technical Services | 0 | — | A |
| LUCENT GLASS LLC GA | Construction | 0 | — | F |
| Lucent Group NJ | Administrative & Waste Services | 0 | — | B |
| Lucent IT solutions TX | Professional & Technical Services | 1 | $108,077 | — |
| Lucent Systems Inc TX | Professional & Technical Services | 1 | $110,302 | — |
| Lucero Pool Plaster IL | Construction | 0 | — | F |
| Luchador Tacos ME | Accommodation & Food Services | 0 | — | F |
| Lucid Behavioral Health PC CA | Healthcare & Social Assistance | 1 | $300,000 | — |
| Lucid Group USA, Inc. AZ | Transportation & Warehousing | 0 | — | A |
| Lucid Group USA, Inc. CA | Retail Trade | 5 | $118,495 | — |
| Lucid Group, Inc. CA | — | 0 | — | — |
| LUCID INFOSYSTEMS LLC CA | Professional & Technical Services | 2 | $84,094 | — |
| Lucid Management and Capital Partners LP NY | Finance & Insurance | 1 | $115,000 | — |
| Lucid Motors AZ | Manufacturing | 0 | — | F |
| Lucid Motors CA | Manufacturing | 0 | — | D |
| Lucid Software Inc. UT | Professional & Technical Services | 5 | $133,780 | — |
| LUCID TECHNOLOGIES NJ | Professional & Technical Services | 4 | $382,000 | — |
| Lucid Technologies, Inc. TX | Professional & Technical Services | 4 | $109,126 | — |
