| Lulus Fashion Lounge, LLC PA | Retail Trade | 0 | — | F |
| LULUS FUN FOODS LLC AL | Retail Trade | 0 | — | F |
| LULUS LANDING INC AL | Accommodation & Food Services | 0 | — | F |
| LULUS NORTH MYRTLE BEACH LLC SC | Accommodation & Food Services | 0 | — | F |
| Luma AI, Inc. CA | Professional & Technical Services | 4 | $174,231 | — |
| LUMA Energy ServCo LLC PA | Utilities | 0 | — | A |
| LUMA Energy ServCo LLC PR | Utilities | 0 | — | F |
| Luma Financial Technologies, LLC OH | Finance & Insurance | 3 | $186,667 | — |
| Luma Health, Inc. CA | Professional & Technical Services | 2 | $174,125 | — |
| Lumafield MA | Manufacturing | 0 | — | D |
| Lumar Dairy Farms CA | Agriculture & Forestry | 0 | — | C |
| Lumati Labs, LLC CA | Finance & Insurance | 1 | $160,000 | — |
| Lumbee River Electric Membership Corporation NC | Utilities | 0 | — | A |
| Lumber City Corp CA | Wholesale Trade | 0 | — | F |
| Lumber Group Inc. AL | Wholesale Trade | 0 | — | A |
| Lumber Liquidators VA | — | 0 | — | — |
| Lumber Liquidators Inc NV | — | 0 | — | — |
| Lumber One AR | Wholesale Trade | 0 | — | D |
| Lumber One Home Center of Stuttgart, Inc. AR | Retail Trade | 0 | — | B |
| Lumber One Home Center, Inc. AR | Retail Trade | 0 | — | F |
| Lumber One, Avon Inc MN | Construction | 0 | — | F |
| Lumber Plus LLC FL | Retail Trade | 1 | $345,550 | — |
| Lumber Products OR | — | 0 | — | — |
| Lumber Specialties IA | Manufacturing | 0 | — | F |
| Lumber2Love MI | Manufacturing | 0 | — | F |
| lumberandthings WV | Manufacturing | 0 | — | F |
| Lumbercraft OH | Manufacturing | 0 | — | F |
| Lumberg Elementary CO | Construction | 0 | — | A |
| Lumberjack MI | Retail Trade | 0 | — | A |
| Lumberjack Pallet Recycling LLC OH | Manufacturing | 0 | — | A |
| LUMBERJACKS CA | Accommodation & Food Services | 0 | — | A |
| LUMBERJACKS RESTAURANT CA | Accommodation & Food Services | 0 | — | A |
| Lumbermen Associates INC PA | Wholesale Trade | 0 | — | D |
| Lumbermen's IN | Retail Trade | 0 | — | C |
| Lumbermen's MI | Retail Trade | 0 | — | B |
| Lumbermen's Counter Solutions MI | Construction | 0 | — | F |
| Lumbermen's Finishing MI | Manufacturing | 0 | — | F |
| Lumbermens Brick & Supply Co. NE | Retail Trade | 0 | — | B |
| Lumberton Township NJ | Public Administration | 0 | — | A |
| Lumberton Township Fire Department NJ | Public Administration | 0 | — | A |
| Lumbra Hardwoods Inc. ME | Manufacturing | 0 | — | F |
| Lume Cultivation MI | Agriculture & Forestry | 0 | — | C |
| Lumel Technologies Inc. TX | Information & Media | 2 | $171,000 | — |
| Lumen Blinds LLC WA | Retail Trade | 0 | — | A |
| LUMEN IT SERVICES LLC MI | Professional & Technical Services | 4 | $88,775 | — |
| Lumen Technol AZ | Information & Media | 0 | — | A |
| Lumen Technol CO | Information & Media | 0 | — | A |
| Lumen Technol GA | Information & Media | 0 | — | A |
| Lumen Technol LA | Information & Media | 0 | — | A |
| Lumen Technol MN | Information & Media | 0 | — | A |
