| Lumen Technologies Service Group LLC LA | Information & Media | 13 | $130,160 | - |
| Lumen21, Inc. CA | Professional & Technical Services | 3 | $111,945 | - |
| LumenData, Inc. CA | Professional & Technical Services | 1 | $167,500 | - |
| Lumentum Operations LLC CA | Professional & Technical Services | 3 | $152,477 | - |
| Lumentum Operations LLC CT | - | 0 | - | - |
| Lumentum Operations LLC (Update to 1/19/16 notice) CT | - | 0 | - | - |
| Lumera Inc TX | Professional & Technical Services | 8 | $90,636 | - |
| Lumera, Inc. MD | Professional & Technical Services | 2 | $106,008 | - |
| Lumeris Group Holdings Corporation MO | Professional & Technical Services | 5 | $139,241 | - |
| LumeTech North America Corporation CA | Manufacturing | 2 | $95,500 | - |
| Lumi Minds Inc IL | Professional & Technical Services | 2 | $95,000 | - |
| Lumiere Horses INC FL | Agriculture & Forestry | 1 | $54,000 | - |
| Lumiere Place Casino and Hotels MO | - | 0 | - | - |
| Lumileds LLC CA | Manufacturing | 2 | $150,000 | B |
| Lumileds Netherlands B.V. CA | Manufacturing | 1 | $113,000 | - |
| Lumina AI Labs Inc. CA | Information & Media | 1 | $225,000 | - |
| Lumina Media, LLC CA | - | 0 | - | - |
| Lumina USA Inc. DE | Professional & Technical Services | 1 | $117,000 | - |
| Luminance, Inc. CA | Professional & Technical Services | 1 | $135,000 | - |
| Luminant Generation Company LLC TX | Utilities | 0 | - | C |
| Luminant Generation-Shadow Plant Unit 4 & 5 TX | - | 0 | - | - |
| Luminant Generation-Three Oaks Mine TX | - | 0 | - | - |
| Luminant Mining Co.-Martin Lake Beckville Mine TX | - | 0 | - | - |
| Luminant Mining Co.-Martin Lake Liberty Mine TX | - | 0 | - | - |
| Luminant Mining Co.-Martin Lake Mine Adm Bldg. TX | - | 0 | - | - |
| Luminant Mining Co.-Martin Lake Oak Hill TX | - | 0 | - | - |
| Luminant Mining Co.-Martin Lake Tatum Mine TX | - | 0 | - | - |
| Luminant Mining Company-Monticello Thermo mine TX | - | 0 | - | - |
| Luminant Mining Company-Monticello Winfield Mine TX | - | 0 | - | - |
| Luminant Mining Services Company TX | - | 0 | - | - |
| Luminar Technologies, Inc. FL | Manufacturing | 7 | $158,343 | C |
| Luminare Health Benefits, Inc. IL | Finance & Insurance | 2 | $149,355 | - |
| Luminary Cloud, Inc. CA | Information & Media | 1 | $209,082 | - |
| Luminator Technology Group TX | Manufacturing | 5 | $117,047 | A |
| Luminex CORPORATION TX | Professional & Technical Services | 5 | $114,336 | - |
| 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 | - |
| Luminova Infotech LLC TX | Professional & Technical Services | 1 | $112,923 | - |
| Luminys Systems CORP. CA | Wholesale Trade | 1 | $156,000 | - |
| Lumio HX, Inc CA | Construction | 0 | - | A |
| Lumio HX, Inc. FL | Construction | 0 | - | A |
| Lumio HX, Inc. TX | Construction | 0 | - | A |
| Lumio Hx, Inc. WA | Construction | 0 | - | A |
| Lumix Advertising, Inc. FL | Professional & Technical Services | 1 | $90,000 | - |
| Lummus Holdings Five Corporation GA | Manufacturing | 0 | - | F |
| Lummus Technology, LLC TX | Professional & Technical Services | 4 | $128,056 | - |
| Lumopath, Inc. CA | Professional & Technical Services | 1 | $140,000 | - |
