| Lupa Osteria Romana NY | — | 0 | — | — |
| Lupiani Insights & Strategies Co. DE | Professional & Technical Services | 1 | $83,200 | — |
| Lupient Automotive Group MN | Retail Trade | 0 | — | C |
| Lupient Automotive Group WI | Retail Trade | 0 | — | B |
| Lupin Inc. NJ | Wholesale Trade | 1 | $210,000 | — |
| Lupin Pharmaceuticals, Inc. NJ | Manufacturing | 1 | $184,084 | — |
| Lupine Inc NH | Manufacturing | 0 | — | B |
| Lupini Construction, Inc. NY | Construction | 0 | — | F |
| Lupo Bottling, LLC NY | Manufacturing | 0 | — | F |
| Lupo Development Corp TX | Construction | 0 | — | F |
| LUPR Inc. NJ | Information & Media | 1 | $123,656 | — |
| Lupton Excavation, Inc. CA | Construction | 0 | — | F |
| Lurays Travel, LTD. NY | — | 0 | — | — |
| LURE FISHBAR NY | — | 0 | — | — |
| Luria Academy of Brooklyn NY | Educational Services | 1 | $70,000 | — |
| Lurie Children's Medical Group, Inc. IL | Healthcare & Social Assistance | 2 | $153,480 | — |
| Lurin Advisors, LLC AL | Real Estate | 0 | — | A |
| Lurin Advisors, LLC AR | Real Estate | 0 | — | A |
| Lurin Advisors, LLC FL | Real Estate | 0 | — | F |
| Lurin Advisors, LLC LA | Real Estate | 0 | — | F |
| Lurin Advisors, LLC TX | Construction | 0 | — | A |
| Lurk Custom Cabinets, Inc. MO | Manufacturing | 0 | — | A |
| Lurline Bay LLC CA | Wholesale Trade | 1 | $104,832 | — |
| Lurre Construction Inc. ID | Construction | 0 | — | F |
| LUSA Holdings LLC AZ | Administrative & Waste Services | 0 | — | A |
| LUSA Holdings LLC CO | Administrative & Waste Services | 0 | — | F |
| LUSA Holdings LLC FL | Administrative & Waste Services | 0 | — | B |
| LUSA Holdings LLC GA | Administrative & Waste Services | 0 | — | F |
| LUSA Holdings LLC OK | Administrative & Waste Services | 0 | — | D |
| LUSA Holdings LLC TX | Administrative & Waste Services | 0 | — | D |
| LUSA SD, LP CA | Administrative & Waste Services | 0 | — | F |
| Lusamerica Foods, Inc. CA | Manufacturing | 0 | — | F |
| Lusamerica Foods, Inc. WA | Manufacturing | 0 | — | F |
| Lusca General Services VA | Manufacturing | 0 | — | F |
| Luse Holdings Inc IL | Administrative & Waste Services | 0 | — | A |
| Luse Thermal Technologies LLC IL | Construction | 0 | — | A |
| Lushlife, LLC FL | Professional & Technical Services | 0 | — | A |
| Lusive Decor CA | Manufacturing | 0 | — | A |
| LUSK QUALITY MACHINE PRODUCTS CA | Manufacturing | 0 | — | F |
| Lussier Community Education Center, Inc WI | Other Services | 0 | — | A |
| LUSSO INC CA | Retail Trade | 3 | $84,968 | — |
| Lusso Labs, Inc. TX | Professional & Technical Services | 2 | $288,000 | — |
| LussoTech LLC VA | Professional & Technical Services | 5 | $101,140 | — |
| Luster Products, Inc. IL | Manufacturing | 0 | — | F |
| LustreLife LLC CA | Information & Media | 1 | $98,030 | — |
| Lutco Bearings MA | Manufacturing | 0 | — | F |
| Lutco, Inc. MA | Manufacturing | 0 | — | F |
| Lute Supply OH | Wholesale Trade | 0 | — | A |
| Lutech Resources, Inc. MD | — | 0 | — | — |
| Lutech Resources, LLC at (Fitzpatrick Nuclear Station) NY | — | 0 | — | — |
