| Lucosky Brookman LLP NJ | Professional & Technical Services | 1 | $170,000 | — |
| Lucrative Innovations Inc IN | Professional & Technical Services | 1 | $110,000 | — |
| Lucullus Management LLC dba TORC CA | — | 0 | — | — |
| Lucy and Moses MO | Construction | 0 | — | A |
| LUCY B GOODE LLC AL | Arts & Entertainment | 0 | — | A |
| Lucy Kitchen LLC d/b/a abc v NY | — | 0 | — | — |
| Ludco, Inc. TX | Construction | 0 | — | D |
| Ludell Manufacturing WI | Manufacturing | 0 | — | A |
| Ludi Inc. TN | Professional & Technical Services | 3 | $115,000 | — |
| Ludicrous Speed Logistics LLC AZ | Transportation & Warehousing | 0 | — | C |
| LUDLAM POINT FL | Real Estate | 0 | — | A |
| LUDLOW & ASSOCIATES CONCTRUCTION LLC TX | Construction | 0 | — | A |
| Ludlow & Associates Construction LLC TX | Construction | 0 | — | F |
| Ludlow Co-Op Elevator Company IL | Wholesale Trade | 0 | — | F |
| Ludlow Composites Corp OH | Manufacturing | 0 | — | F |
| Ludlow Construction Co., Inc. MA | Construction | 0 | — | F |
| Ludlow Cooperative Elevator Co IL | Wholesale Trade | 0 | — | F |
| Ludlow Hotel Operating LLC NY | — | 0 | — | — |
| Ludlow Manufacturing, Inc. IL | Manufacturing | 0 | — | A |
| Ludlowe Center for Health and Rehab CT | Healthcare & Social Assistance | 0 | — | D |
| Ludlowe Healthcare CT | Healthcare & Social Assistance | 0 | — | A |
| Ludo Fact USA IN | Wholesale Trade | 0 | — | F |
| Ludowici Roof Tile Inc. OH | Manufacturing | 1 | $64,834 | C |
| Lueder Construction Company NE | Construction | 0 | — | B |
| Lueken's Food Stores MN | Retail Trade | 0 | — | A |
| Lufkin I Enterprises LLC TX | Healthcare & Social Assistance | 0 | — | D |
| Lufkin Industries LLC, a part of GE Oil & Gas NY | — | 0 | — | — |
| Lufkin Industries, (GE Oil & Gas) TX | — | 0 | — | — |
| Lufkin Industries, Inc. (GE Oil & Gas) TX | — | 0 | — | — |
| Lufkin Industries, Inc. (GE Oil & Gas)- TX | — | 0 | — | — |
| Lufkin Industries, LLC, (GE Oil & Gas-Gear Repair TX | — | 0 | — | — |
| Lufkin Industries, LLC, (GE Oil & Gas/Power Transmission) TX | — | 0 | — | — |
| Lufthansa Cargo CA | Transportation & Warehousing | 0 | — | A |
| Lufthansa Cargo GA | Transportation & Warehousing | 0 | — | A |
| Lufthansa Cargo IL | Transportation & Warehousing | 0 | — | F |
| Lufthansa Cargo NY | Transportation & Warehousing | 0 | — | B |
| Lufthansa German Airlines IL | Transportation & Warehousing | 0 | — | A |
| Lufthansa German Airlines NY | Transportation & Warehousing | 0 | — | A |
| Lufthansa Technik OK | Transportation & Warehousing | 0 | — | A |
| Lufthansa Technik Component Services FL | Transportation & Warehousing | 0 | — | A |
| Lufthansa Technik Component Services NY | Transportation & Warehousing | 0 | — | A |
| Lufthansa Technik Component Services OK | Transportation & Warehousing | 0 | — | A |
| Lug Life LLC NY | Administrative & Waste Services | 0 | — | F |
| Lugaila Mechanical Inc. PA | Construction | 0 | — | A |
| Lugano Diamonds and Jewelry Inc. CA | Retail Trade | 1 | $120,000 | — |
| LUGGEASY INC NY | Professional & Technical Services | 2 | $80,288 | — |
| Lugo Framing LLC NV | Construction | 0 | — | F |
| LuGreg Trucking, LLC OK | Mining & Extraction | 0 | — | A |
| Luhr Crosby LLC. IL | Construction | 0 | — | A |
| LUHS IL | Healthcare & Social Assistance | 0 | — | C |
