| Luxottica GA | Manufacturing | 0 | — | B |
| Luxottica of America, Inc. OH | Manufacturing | 8 | $116,537 | — |
| Luxottica Optical TN | — | 0 | — | — |
| Luxottica Retail OH | Manufacturing | 0 | — | A |
| Luxottica Retail North America Inc. TN | — | 0 | — | — |
| Luxottica Retail North America, Inc. (Luxottica Group) OH | — | 0 | — | — |
| Luxury Acquisition, LLC MI | Administrative & Waste Services | 0 | — | A |
| Luxury Brand Holdings RI | Retail Trade | 0 | — | A |
| Luxury Brand Partners, LLC FL | Wholesale Trade | 0 | — | A |
| Luxury Comfort Solutions NE | Construction | 0 | — | A |
| Luxury Delivery GA | Transportation & Warehousing | 0 | — | B |
| Luxury Delivery IN | Transportation & Warehousing | 0 | — | C |
| Luxury Delivery OH | Transportation & Warehousing | 0 | — | D |
| Luxury Delivery VA | Transportation & Warehousing | 0 | — | B |
| Luxury Diamonds LLC CA | Wholesale Trade | 2 | $66,747 | — |
| Luxury Flush, LLC CA | Real Estate | 0 | — | F |
| Luxury Flush/ All In Sanitation CA | Administrative & Waste Services | 0 | — | F |
| Luxury Heating Co. OH | Construction | 0 | — | F |
| Luxury Lodges US Holdings, LLC CO | Accommodation & Food Services | 1 | $230,000 | — |
| Luxury Outdoor Solutions Inc. CA | Retail Trade | 0 | — | B |
| LuxView LLC TN | Manufacturing | 0 | — | A |
| LuxWall, Inc. MI | Manufacturing | 1 | $94,000 | F |
| Luxxbox Inc. CA | Professional & Technical Services | 1 | $120,000 | — |
| Luz Capital Partners LLC IL | Finance & Insurance | 1 | $150,000 | — |
| Luz Logistics LLC TX | Transportation & Warehousing | 0 | — | B |
| Luzon Oil Co., Inc. NY | Administrative & Waste Services | 0 | — | F |
| LUZON TECHNOLOGIES, INC. VA | Professional & Technical Services | 5 | $99,715 | — |
| LV ALL IN SHUTTLE NV | Transportation & Warehousing | 0 | — | A |
| LV Petroleum LLC AZ | Retail Trade | 0 | — | F |
| LV Petroleum LLC CO | Retail Trade | 0 | — | D |
| LV Petroleum LLC IA | Retail Trade | 0 | — | F |
| LV Petroleum LLC KS | Retail Trade | 0 | — | C |
| LV Petroleum LLC NV | Retail Trade | 0 | — | F |
| LV Property Management, LLC IL | Real Estate | 0 | — | F |
| LV Surgery Associates PLLC NV | Healthcare & Social Assistance | 1 | $450,000 | — |
| LV Thompson Inc FL | Manufacturing | 0 | — | F |
| LVAH Homes LLC MI | Real Estate | 0 | — | F |
| Lvble Inc. NY | Finance & Insurance | 1 | $159,994 | — |
| LVC TN | Healthcare & Social Assistance | 0 | — | F |
| LVC Surgery Center NV | Healthcare & Social Assistance | 0 | — | A |
| LVC Window Blinds, Inc. NJ | Construction | 0 | — | A |
| LVE-IT Vegas NV | Administrative & Waste Services | 0 | — | C |
| LVGLV LLC dba M Resort Spa and Casino NV | Accommodation & Food Services | 0 | — | D |
| LVLUP USA LLC CA | Educational Services | 1 | $118,000 | — |
| LVMH - Domaine Chandon CA | Manufacturing | 0 | — | F |
| LVMH - Sephora MD | Transportation & Warehousing | 0 | — | B |
| LVMH - Sephora MN | Retail Trade | 0 | — | A |
| LVMH - Sephora MS | Transportation & Warehousing | 0 | — | A |
| LVMH - Sephora UT | Transportation & Warehousing | 0 | — | A |
| LVMH Moet Hennessy Louis Vuitton Inc. CHRISTIAN DIOR PERFUMES LLC-FIELD SALES-CDP LLC F S 283 PROSPE NJ | Wholesale Trade | 0 | — | B |