| Lutsen Mountain Corporation MN | Arts & Entertainment | 0 | — | A |
| Lutsen Mountains MN | Arts & Entertainment | 0 | — | F |
| Luttrell Architectural Woodworks Inc AL | Manufacturing | 0 | — | A |
| Luttrell Engraving Inc. IL | Manufacturing | 0 | — | A |
| Luttrell Welding Services, LLC TX | Manufacturing | 0 | — | A |
| Lutz Feed Co. NY | Manufacturing | 0 | — | B |
| Lutz Roofing Inc MI | Construction | 0 | — | A |
| Lutz-JESCO America Corp. NY | Manufacturing | 0 | — | A |
| Luu Delivery Service CA | Transportation & Warehousing | 0 | — | B |
| LUV CARWASH GROUP LLC AZ | Other Services | 0 | — | F |
| LUV CARWASH GROUP LLC CA | Other Services | 0 | — | F |
| LUV CARWASH GROUP LLC FL | Other Services | 0 | — | F |
| LUV CARWASH GROUP LLC GA | Other Services | 0 | — | A |
| LUV CARWASH GROUP LLC NJ | Other Services | 0 | — | A |
| LUV CARWASH GROUP LLC NV | Other Services | 0 | — | F |
| LUV CARWASH GROUP LLC PA | Other Services | 0 | — | D |
| Luv N Care Animal Hospital MI | Professional & Technical Services | 0 | — | A |
| Luvata Appleton LLC WI | Manufacturing | 0 | — | F |
| Luvata Ohio, Inc. OH | Manufacturing | 0 | — | D |
| Luvata Waterbury CT | Manufacturing | 0 | — | F |
| Luverne Health and Rehabilitation, LLC AL | Healthcare & Social Assistance | 0 | — | F |
| Luverne Public Schools MN | Educational Services | 0 | — | A |
| Luwa America Inc NC | Wholesale Trade | 0 | — | A |
| Lux Bus America CA | Transportation & Warehousing | 0 | — | F |
| Lux Global Label Company, LLC PA | Manufacturing | 0 | — | F |
| Lux Global Label Puerto Rico, LLC PR | Manufacturing | 0 | — | A |
| Lux Home NJ | — | 0 | — | — |
| LUXE ARTIST MANAGEMENT INC CA | Arts & Entertainment | 1 | $90,000 | — |
| Luxe at Jupiter FL | Healthcare & Social Assistance | 0 | — | F |
| LUXE HOSPITALITY GROUP CA | Accommodation & Food Services | 0 | — | F |
| Luxe Life Hotel NY | — | 0 | — | — |
| LUXE REHABILITATION CENTER AT WELLIGNTON FL | Healthcare & Social Assistance | 0 | — | F |
| Luxe Sunset Boulevard Hotel CA | Accommodation & Food Services | 0 | — | F |
| Luxfer Gas Cylinders CA | Manufacturing | 0 | — | F |
| Luxfer Group IL | Manufacturing | 0 | — | D |
| Luxfer Magtech Inc. NY | — | 0 | — | — |
| Luxfer MEL Technologies NJ | Manufacturing | 0 | — | C |
| Luxfer Superform CA | Manufacturing | 0 | — | F |
| Luxima Technology LLC CA | Manufacturing | 1 | $135,000 | — |
| Luxium Solutions, LLC NH | Manufacturing | 0 | — | A |
| Luxium Solutions, LLC OH | Manufacturing | 2 | $130,000 | F |
| Luxoflux Inc. CA | — | 0 | — | — |
| Luxoft USA, Inc. NY | Professional & Technical Services | 14 | $137,600 | — |
| Luxor MO | Healthcare & Social Assistance | 0 | — | A |
| Luxor Healthcare OH | Healthcare & Social Assistance | 0 | — | A |
| Luxor Hotel & Casino NV | — | 0 | — | — |
| LUXOR NSG & REHAB AT MILLS POND NY | Healthcare & Social Assistance | 0 | — | A |
| Luxor Sayville Nursing and Rehabilitation Center NY | Healthcare & Social Assistance | 0 | — | F |
| Luxor Workspaces AL | Wholesale Trade | 0 | — | A |
| Luxor Workspaces IL | Wholesale Trade | 0 | — | A |
