| LTI GA | Manufacturing | 0 | - | F |
| LTI Holdings Inc. DBA Boyd NC | - | 0 | - | - |
| LTI Holdings, Inc. CA | - | 2 | $145,000 | - |
| LTIMindtree Limited NJ | Professional & Technical Services | 1,780 | $100,798 | - |
| LTM, Incorporated dba Knife River Materials OR | Construction | 0 | - | F |
| LTS Associate, Inc. CA | Wholesale Trade | 6 | $67,205 | - |
| LTS Lohmann Therapy Systems Corp. NJ | Manufacturing | 0 | - | F |
| LTS Managed Technical Services LLC TX | Construction | 0 | - | D |
| LTS Research Laboratories Inc. NC | Professional & Technical Services | 2 | $95,368 | - |
| Lu-Tek, Inc. CO | Manufacturing | 1 | $107,500 | - |
| Lu-Ve Group Inc. TX | Manufacturing | 1 | $80,000 | - |
| Luana Hospitality Group dba Huggos, Huggos on the Rocks, Kai Eats + Drinks, Lava Lava Beach Club, Paradise Gourmet Catering HI | - | 0 | - | - |
| Lubbock County Hospital District TX | Healthcare & Social Assistance | 1 | $76,648 | - |
| Lube-Tech MN | Wholesale Trade | 0 | - | F |
| Lubell And Rosen LLC FL | Professional & Technical Services | 1 | $50,000 | - |
| Luber-Adler Management L.P. PA | - | 1 | $225,000 | - |
| Lubrano Ciavarra Architects, PLLC NY | Professional & Technical Services | 1 | $76,250 | - |
| Lubricar Inc NM | Other Services | 0 | - | A |
| Lubrizol Advanced Materials, Inc OH | Manufacturing | 0 | - | D |
| Lucas Lefler Corporation NY | - | 1 | $100,000 | - |
| Lucas Oil Products, Inc. with subsidiaries of Mav'rick Entertainment Network, Inc. CA | - | 0 | - | - |
| Lucasfilm Animation Ltd CA | - | 0 | - | - |
| Lucasfilm Entertainment Company (Lucasarts) CA | - | 0 | - | - |
| LucasFilm Ltd. CA | Information & Media | 0 | - | A |
| Lucchese boot Maker TX | Manufacturing | 0 | - | A |
| Lucchese, Inc. TX | Transportation & Warehousing | 0 | - | A |
| Luce Foods NY | Manufacturing | 0 | - | D |
| Lucent Compute Energy INC GA | - | 1 | $60,000 | - |
| Lucent IT solutions TX | Professional & Technical Services | 1 | $108,077 | - |
| Lucent LLC CA | - | 2 | $102,232 | - |
| Lucent Systems Inc TX | Professional & Technical Services | 2 | $104,187 | - |
| Lucetia Holding Inc. MA | - | 1 | $187,200 | - |
| Lucia Perez Troisi, DMD, PLLC VA | - | 1 | $180,000 | - |
| Lucid Behavioral Health PC CA | Healthcare & Social Assistance | 1 | $300,000 | - |
| Lucid Group USA, Inc. CA | Retail Trade | 6 | $132,496 | - |
| Lucid Group, Inc. CA | - | 0 | - | - |
| Lucid Infosystems LLC CA | Professional & Technical Services | 3 | $95,000 | - |
| Lucid Management and Capital Partners LP NY | Finance & Insurance | 1 | $115,000 | - |
| Lucid Motors AZ | Manufacturing | 0 | - | F |
| Lucid Motors CA | Manufacturing | 0 | - | D |
| Lucid Software Inc. UT | Professional & Technical Services | 8 | $116,400 | - |
| Lucid Technologies NJ | Professional & Technical Services | 4 | $382,000 | - |
| Lucid Technologies LLC NJ | - | 1 | $102,086 | - |
| Lucid Technologies, Inc. TX | Professional & Technical Services | 8 | $112,923 | - |
| Lucid USA, Inc. CA | Manufacturing | 365 | $150,654 | - |
| Lucid USA, Inc. CA | - | 0 | - | - |
| Lucid USA, Inc. AZ | - | 0 | - | - |
| LucidLayer WY | - | 1 | $103,272 | - |
| Lucile Packard Children's Hospital, Stanford CA | Healthcare & Social Assistance | 3 | $137,751 | - |
| Lucile Salter Packard Children's Hospital CA | - | 0 | - | - |
