| Lutheran Senior Services MO | Real Estate | 0 | - | F |
| Lutheran SeniorLife PA | Healthcare & Social Assistance | 0 | - | F |
| Lutheran Service in Iowa IA | - | 0 | - | - |
| Lutheran Services Carolinas NC | Healthcare & Social Assistance | 0 | - | - |
| Lutheran Services Florida, Inc. FL | - | 0 | - | - |
| Lutheran Services in Iowa IA | - | 0 | - | - |
| Lutheran Services of Iowa IA | - | 0 | - | - |
| Lutheran Services of the Carolinas NC | Healthcare & Social Assistance | 0 | - | F |
| Lutheran Social Ministries of NJ NJ | Healthcare & Social Assistance | 0 | - | F |
| Lutheran Social Services National Capital Area (LSSNA) VA | - | 0 | - | - |
| Lutheran Social Services of South Dakota SD | Healthcare & Social Assistance | 0 | - | F |
| Lutheran University Association INC. IN | Educational Services | 2 | $51,379 | - |
| LutheranLiving Services, Inc. WI | Healthcare & Social Assistance | 0 | - | F |
| Luthercare PA | Healthcare & Social Assistance | 0 | - | F |
| Lutherna Services in Iowa IA | - | 0 | - | - |
| Luthren Brethren Homes, Inc. MN | Healthcare & Social Assistance | 0 | - | F |
| Lutonix/Becton Dickinson (CR Bard) 2019 MN | - | 0 | - | - |
| Lutron Electronics Co., Inc. PA | Manufacturing | 13 | $112,892 | - |
| Lutsen Mountains MN | Arts & Entertainment | 0 | - | F |
| Luvata Appleton LLC WI | Manufacturing | 0 | - | F |
| Luvata Waterbury CT | Manufacturing | 0 | - | F |
| Lux Bus America CA | Transportation & Warehousing | 0 | - | F |
| Lux Home NJ | - | 0 | - | - |
| Luxe Artist Management INC CA | Arts & Entertainment | 1 | $90,000 | - |
| Luxe Hospitality Group CA | Accommodation & Food Services | 0 | - | - |
| Luxe Life Hotel NY | - | 0 | - | - |
| Luxe Sunset Boulevard Hotel CA | Accommodation & Food Services | 0 | - | - |
| Luxfer Gas Cylinders CA | Manufacturing | 0 | - | F |
| Luxfer Magtech Inc. NY | - | 0 | - | - |
| Luxima Technology LLC CA | Manufacturing | 1 | $135,000 | - |
| Luxium Solutions, LLC OH | Manufacturing | 2 | $130,000 | F |
| Luxoflux Inc. CA | - | 0 | - | - |
| Luxoft USA, Inc. NY | Professional & Technical Services | 14 | $137,600 | - |
| 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 |
| Luxottica GA | Manufacturing | 0 | - | B |
| Luxottica of America, Inc. OH | Manufacturing | 8 | $116,537 | - |
| Luxottica Optical TN | - | 0 | - | - |
| Luxottica Retail North America Inc. TN | - | 0 | - | - |
| Luxottica Retail North America, Inc. (Luxottica Group) OH | - | 0 | - | - |
| Luxury Diamonds LLC CA | Wholesale Trade | 2 | $66,747 | - |
| Luxury Lodges US Holdings, LLC CO | Accommodation & Food Services | 1 | $230,000 | - |
| 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 | - |
| Luzon Technologies, INC. VA | Professional & Technical Services | 5 | $99,715 | - |
| LV Surgery Associates PLLC NV | Healthcare & Social Assistance | 1 | $450,000 | - |
| LV Thompson Inc FL | Manufacturing | 0 | - | F |
| Lvble Inc. NY | Finance & Insurance | 1 | $159,994 | - |
