| Luigi's Pizzeria WI | — | 0 | — | — |
| Luis A Scattini & Sons LP CA | Agriculture & Forestry | 0 | — | A |
| Luis A. Ayala Colon Sucrs., Inc. PR | Transportation & Warehousing | 0 | — | C |
| Luis A. AyalaColon Sucrs., Inc. PR | Transportation & Warehousing | 0 | — | C |
| Luis A. Scattini & Sons, LP CA | Agriculture & Forestry | 0 | — | A |
| Luis Alfonso Barajas NC | Agriculture & Forestry | 0 | — | A |
| Luis Esparza Services, Inc CA | Administrative & Waste Services | 0 | — | F |
| Luis Espinoza CA | Healthcare & Social Assistance | 0 | — | A |
| LUK Corporation WI | Manufacturing | 0 | — | D |
| Lukasiewicz Furniture NE | — | 0 | — | — |
| LUKE & Associates MS | — | 0 | — | — |
| Luke & Associates, Inc CA | — | 0 | — | — |
| Luke & Associates, Inc. FL | — | 0 | — | — |
| Luke & Associates, Inc. VA | — | 0 | — | — |
| Luke Brothers, Inc. FL | — | 0 | — | — |
| Luke Draily Construction Co. Inc. MO | Construction | 0 | — | A |
| Luke Engineering OH | Manufacturing | 0 | — | F |
| LUKE Holding Inc. AZ | — | 0 | — | — |
| LUKE Holdings, Inc (Eagle Pass) TX | — | 0 | — | — |
| LUKE Holdings, Inc. CA | — | 0 | — | — |
| LUKE Holdings, Inc. (Del Rio) TX | — | 0 | — | — |
| LUKE Holdings, Inc. (Donna) TX | — | 0 | — | — |
| LUKE Holdings, Inc. (El Paso) TX | — | 0 | — | — |
| LUKE Holdings, Inc.(Laredo) TX | — | 0 | — | — |
| Luke Landscape Company MI | Administrative & Waste Services | 0 | — | F |
| Luke Ogrydziak d/b/a OPA CA | Professional & Technical Services | 1 | $95,000 | — |
| Luke's Local CA | Retail Trade | 0 | — | C |
| Lukes Incorporated FL | Manufacturing | 0 | — | A |
| Lukjan Metal Products, Inc. NC | Manufacturing | 0 | — | C |
| Lukjan Metal Products, Inc. NE | Manufacturing | 0 | — | F |
| Lukjan Metal Products, Inc. OH | Manufacturing | 0 | — | F |
| Lukjan Metal Products, Inc. WI | Manufacturing | 0 | — | F |
| Lukka, Inc FL | — | 0 | — | — |
| Lula Rich Educational Foundation Inc. MS | Educational Services | 1 | $38,820 | — |
| Lula-Westfield, LLC LA | Manufacturing | 0 | — | F |
| LuLaRoe, LLC CA | — | 0 | — | — |
| lulawestfield LLC LA | Manufacturing | 0 | — | A |
| Lulay Timber Co., Inc. OR | Agriculture & Forestry | 0 | — | D |
| Lulazon LLC AZ | Transportation & Warehousing | 0 | — | F |
| Lule Transport, LLC. PR | Transportation & Warehousing | 0 | — | A |
| Luling Care Center TX | Healthcare & Social Assistance | 0 | — | A |
| Lulo Enterprises LLC OH | Accommodation & Food Services | 1 | $51,896 | — |
| Lulu California Bistro CA | — | 0 | — | — |
| Lulu's Fashion Lounge, LLC CA | — | 0 | — | — |
| Lululemon Athletica CA | Transportation & Warehousing | 0 | — | A |
| Lululemon Athletica OH | Transportation & Warehousing | 0 | — | A |
| Lululemon Athletica WA | Transportation & Warehousing | 0 | — | A |
| lululemon usa inc. WA | Retail Trade | 20 | $186,846 | — |
| LULUS DESTIN LLC FL | Accommodation & Food Services | 0 | — | F |
| Lulus Fashion Lounge, LLC CA | Retail Trade | 0 | — | B |
