| Luis A. Ayala Colon Sucrs., Inc. PR | Transportation & Warehousing | 0 | - | C |
| Lukasiewicz Furniture NE | - | 0 | - | - |
| LUKE & Associates MS | - | 0 | - | - |
| Luke & Associates, Inc CA | - | 0 | - | - |
| Luke & Associates, Inc. FL | - | 0 | - | - |
| Luke & Associates, Inc. VA | - | 0 | - | - |
| Luke Brothers, Inc. FL | - | 0 | - | - |
| LUKE Holding Inc. AZ | - | 0 | - | - |
| LUKE Holdings, Inc (Eagle Pass) TX | - | 0 | - | - |
| LUKE Holdings, Inc. CA | - | 0 | - | - |
| LUKE Holdings, Inc. (Del Rio) TX | - | 0 | - | - |
| LUKE Holdings, Inc. (Donna) TX | - | 0 | - | - |
| LUKE Holdings, Inc. (El Paso) TX | - | 0 | - | - |
| LUKE Holdings, Inc.(Laredo) TX | - | 0 | - | - |
| Luke Ogrydziak d/b/a OPA CA | Professional & Technical Services | 1 | $95,000 | - |
| Luke's Local CA | Retail Trade | 0 | - | C |
| Lukjan Metal Products, Inc. NE | Manufacturing | 0 | - | F |
| Lukjan Metal Products, Inc. OH | Manufacturing | 0 | - | F |
| Lukka, Inc FL | - | 0 | - | - |
| Lula Rich Educational Foundation Inc. MS | Educational Services | 1 | $38,820 | - |
| Lula-Westfield, LLC LA | Manufacturing | 0 | - | F |
| LuLaRoe, LLC CA | - | 0 | - | - |
| Lulazon LLC AZ | Transportation & Warehousing | 0 | - | - |
| Lulo Enterprises LLC OH | Accommodation & Food Services | 1 | $51,896 | - |
| Lulu California Bistro CA | - | 0 | - | - |
| Lulu's Fashion Lounge, LLC CA | - | 0 | - | - |
| Lululemon Athletica OH | Transportation & Warehousing | 0 | - | A |
| Lululemon Athletica WA | Transportation & Warehousing | 0 | - | A |
| lululemon usa inc. WA | Retail Trade | 20 | $186,846 | - |
| lululemon usa inc. WA | - | 0 | - | - |
| Lulus Fashion Lounge, LLC CA | Retail Trade | 0 | - | B |
| Lulus Fashion Lounge, LLC PA | Retail Trade | 0 | - | F |
| Lulus Landing INC AL | Accommodation & Food Services | 0 | - | F |
| Luma AI, Inc. CA | Professional & Technical Services | 4 | $174,231 | - |
| LUMA Energy ServCo LLC PR | Utilities | 0 | - | F |
| Luma Financial Technologies, LLC OH | Finance & Insurance | 3 | $186,667 | - |
| Luma Health, Inc. CA | Professional & Technical Services | 2 | $174,125 | - |
| Lumati Labs, LLC CA | Finance & Insurance | 1 | $160,000 | - |
| Lumber City Corp CA | Wholesale Trade | 0 | - | F |
| Lumber Liquidators VA | - | 0 | - | - |
| Lumber Liquidators Inc NV | - | 0 | - | - |
| Lumber One Home Center, Inc. AR | Retail Trade | 0 | - | F |
| Lumber Plus LLC FL | Retail Trade | 1 | $345,550 | - |
| Lumber Products OR | - | 0 | - | - |
| Lumber Specialties IA | Manufacturing | 0 | - | F |
| Lumbercraft OH | Manufacturing | 0 | - | F |
| Lumbermen's MI | Retail Trade | 0 | - | B |
| Lume Cultivation MI | Agriculture & Forestry | 0 | - | C |
| Lumel Technologies Inc. TX | Information & Media | 2 | $171,000 | - |
| Lumen IT Services LLC MI | Professional & Technical Services | 4 | $88,775 | - |
