| Lumen Technol MO | Information & Media | 0 | — | A |
| Lumen Technol OK | Information & Media | 0 | — | A |
| Lumen Technol VA | Information & Media | 0 | — | A |
| Lumen Technologies Service Group LLC LA | Information & Media | 13 | $130,160 | — |
| Lumen21, Inc. CA | Professional & Technical Services | 3 | $111,945 | — |
| Lumenal Lighting, LLC WA | Construction | 0 | — | C |
| Lumencor OR | Manufacturing | 0 | — | D |
| LumenData, Inc. CA | Professional & Technical Services | 1 | $167,500 | — |
| lumenomics, inc. OH | Manufacturing | 0 | — | A |
| lumenomics, inc. WA | Manufacturing | 0 | — | A |
| Lumentum Holdings CA | Manufacturing | 0 | — | A |
| Lumentum Holdings TX | Manufacturing | 0 | — | A |
| Lumentum Operations LLC CA | Professional & Technical Services | 3 | $152,477 | — |
| Lumentum Operations LLC CT | — | 0 | — | — |
| Lumentum Operations LLC (Update to 1/19/16 notice) CT | — | 0 | — | — |
| Lumera Inc TX | Professional & Technical Services | 8 | $90,636 | — |
| Lumera, Inc. MD | Professional & Technical Services | 2 | $106,008 | — |
| Lumeris Group Holdings Corporation MO | Professional & Technical Services | 5 | $139,241 | — |
| LumeTech North America Corporation CA | Manufacturing | 2 | $95,500 | — |
| Lumetrics NY | Manufacturing | 0 | — | A |
| LUMETTA INC RI | Manufacturing | 0 | — | A |
| Lumi Minds Inc IL | Professional & Technical Services | 2 | $95,000 | — |
| LUMIERE HORSES INC FL | Agriculture & Forestry | 1 | $54,000 | — |
| Lumiere Place Casino and Hotels MO | — | 0 | — | — |
| Lumileds LLC CA | Manufacturing | 2 | $150,000 | B |
| Lumileds Netherlands B.V. CA | Manufacturing | 1 | $113,000 | — |
| Lumin8 Technologies Services, LLC CO | Construction | 0 | — | A |
| Lumin8 Transportation Technologies, LLC CO | Construction | 0 | — | D |
| Lumina AI Labs Inc. CA | Information & Media | 1 | $225,000 | — |
| Lumina I LA | Real Estate | 0 | — | F |
| Lumina II LA | Real Estate | 0 | — | A |
| Lumina Media, LLC CA | — | 0 | — | — |
| Lumina USA Inc. DE | Professional & Technical Services | 1 | $117,000 | — |
| Luminance, Inc. CA | Professional & Technical Services | 1 | $135,000 | — |
| Luminant Generation Company LLC TX | Utilities | 0 | — | C |
| Luminant Generation-Shadow Plant Unit 4 & 5 TX | — | 0 | — | — |
| Luminant Generation-Three Oaks Mine TX | — | 0 | — | — |
| Luminant Mining Co.-Martin Lake Beckville Mine TX | — | 0 | — | — |
| Luminant Mining Co.-Martin Lake Liberty Mine TX | — | 0 | — | — |
| Luminant Mining Co.-Martin Lake Mine Adm Bldg. TX | — | 0 | — | — |
| Luminant Mining Co.-Martin Lake Oak Hill TX | — | 0 | — | — |
| Luminant Mining Co.-Martin Lake Tatum Mine TX | — | 0 | — | — |
| Luminant Mining Company LLC TX | Utilities | 0 | — | D |
| Luminant Mining Company-Monticello Thermo mine TX | — | 0 | — | — |
| Luminant Mining Company-Monticello Winfield Mine TX | — | 0 | — | — |
| Luminant Mining Services Company TX | — | 0 | — | — |
| Luminar Technologies, Inc. CA | Manufacturing | 0 | — | A |
| Luminar Technologies, Inc. FL | Manufacturing | 7 | $158,343 | C |
| Luminare Health Benefits, Inc. IL | Finance & Insurance | 2 | $149,355 | — |
| Luminary Cloud, Inc. CA | Information & Media | 1 | $209,082 | — |
