| 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 | - |
| Lurline Bay LLC CA | Wholesale Trade | 1 | $104,832 | - |
| Lurre Construction Inc. ID | Construction | 0 | - | F |
| LUSA Holdings LLC TX | Administrative & Waste Services | 0 | - | D |
| Lusamerica Foods, Inc. CA | Manufacturing | 0 | - | F |
| Lusamerica Foods, Inc. WA | Manufacturing | 0 | - | F |
| 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 | - |
| LustreLife LLC CA | Information & Media | 1 | $98,030 | - |
| Lutco, Inc. MA | Manufacturing | 0 | - | F |
| Lutech Resources, Inc. MD | - | 0 | - | - |
| Lutech Resources, LLC at (Fitzpatrick Nuclear Station) NY | - | 0 | - | - |
| Lutech Resources, LLC at (Nine Mile Point Nuclear Station) NY | - | 0 | - | - |
| Lutech Resources, LLC at (R.E. Ginna Nuclear Power Plant) NY | - | 0 | - | - |
| Lutech Resources, LLC Exelon Generation Headquarters PA | - | 0 | - | - |
| Lutech Resources, LLC Limerick Generating Station PA | - | 0 | - | - |
| Lutech Resources, LLC Peach Bottom Atomic Power Station PA | - | 0 | - | - |
| Lutech Resources, LLC Three Mile Island Nuclear Station PA | - | 0 | - | - |
| Luther Brookdale Chevrolet Buick GMC MN | Retail Trade | 0 | - | C |
| Luther Care Services IA | Healthcare & Social Assistance | 0 | - | F |
| Luther College IA | Educational Services | 2 | $63,560 | B |
| Luther Home Of Mercy OH | Healthcare & Social Assistance | 0 | - | F |
| Luther Hopkins Honda MN | Other Services | 0 | - | F |
| Luther Manor - Grand Meadows IA | - | 0 | - | - |
| Luther Social Services of Illinois IL | Other Services | 1 | $55,016 | - |
| Luther Westside Volkswagen MN | Retail Trade | 0 | - | A |
| Luther Woods SNF LLC PA | Healthcare & Social Assistance | 0 | - | F |
| Lutheran Augustana Center for Extended Care & Rehabilitation (NYU Langone Health) NY | - | 0 | - | - |
| Lutheran Child and Family Services IL | Healthcare & Social Assistance | 0 | - | D |
| Lutheran Church of Hope IA | Other Services | 1 | $48,000 | - |
| Lutheran Community at Telford PA | Healthcare & Social Assistance | 0 | - | F |
| Lutheran Downtown Hospital IN | Healthcare & Social Assistance | 0 | - | F |
| Lutheran Family Services NE | - | 0 | - | - |
| Lutheran Home NE | - | 0 | - | - |
| Lutheran Home & Harwood Place WI | Healthcare & Social Assistance | 0 | - | F |
| Lutheran Home of Southbury CT | Healthcare & Social Assistance | 0 | - | F |
| Lutheran Homes of Oconomowoc WI | Healthcare & Social Assistance | 0 | - | F |
| Lutheran Homes Society IA | Healthcare & Social Assistance | 0 | - | F |
| Lutheran Homes Society Inc. dba Genacross Lutheran Services OH | Healthcare & Social Assistance | 0 | - | F |
| Lutheran Hospital Association of the San Luis Valley CO | Healthcare & Social Assistance | 3 | $82,066 | - |
| Lutheran Hospital of Ft Wayne Indiana IN | Healthcare & Social Assistance | 0 | - | D |
| Lutheran Immigration and Refugee Service MD | Healthcare & Social Assistance | 1 | $97,588 | - |
| Lutheran Life Communities IL | Healthcare & Social Assistance | 0 | - | D |
| Lutheran Life Villages IN | Healthcare & Social Assistance | 0 | - | F |
| Lutheran Rehabilitation and Skilled Nursing Center MA | Healthcare & Social Assistance | 0 | - | F |
| Lutheran Senior Services IL | Healthcare & Social Assistance | 0 | - | F |