| Luminator Technology Group TX | Manufacturing | 5 | $117,047 | A |
| Luminex Corporation IL | Manufacturing | 0 | — | C |
| LUMINEX CORPORATION TX | Professional & Technical Services | 5 | $114,336 | — |
| Luminex Corporation WI | Manufacturing | 0 | — | A |
| Luminis Health MD | Healthcare & Social Assistance | 0 | — | D |
| LUMINOSITY, INC. FL | Professional & Technical Services | 1 | $90,000 | — |
| Luminous Dermatology CA | — | 0 | — | — |
| Luminous Logistics TX | Transportation & Warehousing | 0 | — | D |
| Luminous Money LLC MN | Finance & Insurance | 1 | $73,403 | — |
| Luminous Neon, Inc KS | Manufacturing | 0 | — | F |
| Luminova Infotech LLC TX | Professional & Technical Services | 1 | $112,923 | — |
| LUMINYS SYSTEMS CORP. CA | Wholesale Trade | 1 | $156,000 | — |
| Lumio HX, Inc AR | Construction | 0 | — | A |
| Lumio HX, Inc CA | Construction | 0 | — | A |
| Lumio Hx, Inc OR | Construction | 0 | — | A |
| Lumio HX, Inc. FL | Construction | 0 | — | A |
| Lumio HX, Inc. TX | Construction | 0 | — | A |
| Lumio HX, Inc. UT | Construction | 0 | — | A |
| Lumio Hx, Inc. WA | Construction | 0 | — | A |
| LumiSource, LLC IL | Wholesale Trade | 0 | — | A |
| Lumite Inc. GA | Manufacturing | 0 | — | A |
| Lumitex OH | Manufacturing | 0 | — | A |
| Lumix Advertising, Inc. FL | Professional & Technical Services | 1 | $90,000 | — |
| Lummus Holdings Five Corporation GA | Manufacturing | 0 | — | F |
| Lummus Holdings Five Corporation TX | Manufacturing | 0 | — | A |
| Lummus Supply Co. GA | Retail Trade | 0 | — | A |
| Lummus Technology, LLC TX | Professional & Technical Services | 4 | $128,056 | — |
| Lumopath, Inc. CA | Professional & Technical Services | 1 | $140,000 | — |
| Lumos App, Inc. CA | Information & Media | 2 | $155,345 | — |
| Lumos Express CA | Transportation & Warehousing | 0 | — | A |
| Lumos Solar, Inc. CO | Construction | 1 | $158,500 | — |
| LUMUS, Inc. OR | Manufacturing | 3 | $118,333 | — |
| Luna Care Inc. TN | Healthcare & Social Assistance | 1 | $95,120 | — |
| Luna County NM | Public Administration | 0 | — | B |
| Luna Energy Facility NM | Utilities | 0 | — | A |
| Luna Environmental TX | Construction | 0 | — | A |
| Luna Foods dba Joey's Fine Foods NJ | — | 0 | — | — |
| Luna Freight CO | Transportation & Warehousing | 0 | — | C |
| Luna Innovations Inc. VA | Manufacturing | 1 | $151,112 | A |
| Luna Innovations Incorporated CA | Manufacturing | 0 | — | A |
| Luna Innovations Incorporated GA | Manufacturing | 0 | — | A |
| Luna Innovations Incorporated MI | Manufacturing | 0 | — | A |
| Luna PR LLC NY | Professional & Technical Services | 2 | $104,050,000 | — |
| Lunacon Construction Group FL | Construction | 0 | — | A |
| Lunada Bay Concrete CA | Manufacturing | 0 | — | F |
| Lunada Bay Corporation CA | — | 0 | — | — |
| LUNAGISTIX LLC CA | Transportation & Warehousing | 0 | — | A |
| Lunar Companies IN | Construction | 0 | — | A |
| Lunar Distribution, LLC IN | Wholesale Trade | 0 | — | C |
| Lunar Energy, Inc. CA | Manufacturing | 6 | $161,042 | — |
