| 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 | 5 | $135,200 | - |
| Lumen Architecture, PLLC NY | - | 1 | $80,080 | - |
| Lumen IT Services LLC MI | Professional & Technical Services | 10 | $91,687 | - |
| Lumen Technologies Service Group LLC LA | Information & Media | 22 | $145,455 | - |
| Lumen21, Inc. CA | Professional & Technical Services | 5 | $116,418 | - |
| Lumena Systems, Inc. CA | - | 1 | $350,000 | - |
| LumenData, Inc. CA | Professional & Technical Services | 3 | $171,500 | - |
| Lumentum Operations LLC CA | Professional & Technical Services | 6 | $145,205 | - |
| 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 | 7 | $146,199 | - |
| 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 Markets Inc. CT | - | 1 | $130,000 | - |
| Lumina Media, LLC CA | - | 0 | - | - |
| Lumina USA Inc. DE | Professional & Technical Services | 1 | $117,000 | - |
| LuminaCore AI, Inc. CA | - | 1 | $149,365 | - |
| Luminance, Inc. CA | Professional & Technical Services | 1 | $135,000 | - |
| Luminant Generation Company LLC TX | Utilities | 1 | $138,278 | 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 | 9 | $124,683 | C |
| Luminare Health Benefits, Inc. IL | Finance & Insurance | 2 | $149,355 | - |
| Luminary Cloud, Inc. CA | Information & Media | 4 | $164,133 | - |
