| Luminous Logistics TX | Transportation & Warehousing | 0 | - | D |
| Luminous Money LLC MN | Finance & Insurance | 1 | $73,403 | - |
| Luminova Infotech LLC TX | Professional & Technical Services | 3 | $90,896 | - |
| 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 NJ | - | 1 | $190,000 | - |
| Lummus Technology, LLC TX | Professional & Technical Services | 4 | $128,056 | - |
| LumNova Health GA | - | 1 | $72,800 | - |
| Lumopath, Inc. CA | Professional & Technical Services | 1 | $140,000 | - |
| Lumopath, Inc. (formerly known as CultureScience, Inc.) CA | - | 1 | $140,000 | - |
| Lumos App, Inc. CA | Information & Media | 2 | $155,345 | - |
| Lumos Diagnostics, Inc. CA | - | 2 | $173,515 | - |
| Lumos Solar, Inc. CO | Construction | 1 | $158,500 | - |
| LUMUS, Inc. OR | Manufacturing | 3 | $118,333 | - |
| Luna Care Inc. TN | Healthcare & Social Assistance | 1 | $95,120 | - |
| Luna County NM | Public Administration | 0 | - | B |
| Luna Foods dba Joey's Fine Foods NJ | - | 0 | - | - |
| Luna Innovations Inc. VA | Manufacturing | 2 | $151,112 | A |
| Luna PR LLC NY | Professional & Technical Services | 2 | - | - |
| Lunada Bay Concrete CA | Manufacturing | 0 | - | F |
| Lunada Bay Corporation CA | - | 0 | - | - |
| Lunair Medical, Inc. MN | - | 1 | $145,000 | - |
| Lunala LLC FL | - | 1 | $119,975 | - |
| Lunar Energy, Inc. CA | Manufacturing | 9 | $158,995 | - |
| LunarCrush, Inc. CA | - | 1 | $92,000 | - |
| Lunchtime Solutions, Inc. NE | Accommodation & Food Services | 0 | - | F |
| Lunchtime Solutions, Inc. SD | Accommodation & Food Services | 0 | - | F |
| Lund Boat Company 2019 MN | - | 0 | - | - |
| Lund Farm Investment LLC TX | - | 2 | $92,498 | - |
| Lund Food Holdings, Inc MN | Retail Trade | 0 | - | C |
| Lund Inc GA | Manufacturing | 0 | - | B |
| Lund International OR | - | 0 | - | - |
| Lund Motion Products, Inc. CA | Manufacturing | 0 | - | F |
| Lund/Crestliner Boats MN | Manufacturing | 0 | - | B |
| Lunda Construction WI | Construction | 0 | - | D |
| Lunda/ C.S. McCrossan Joint Venture MN | Construction | 0 | - | D |
| Lundbeck LLC IL | Wholesale Trade | 5 | $185,000 | - |
| Lundbeck Research USA, Inc. NJ | - | 0 | - | - |
| Lundberg Architectural Design Corp. CA | Professional & Technical Services | 1 | $85,696 | - |
| Lundberg Family Farms CA | Agriculture & Forestry | 0 | - | F |
| Lundquist Institute for Biomedical Innovation at Harbor-UCLA Medical Center CA | Professional & Technical Services | 6 | $70,304 | - |
| Lundquist Institute For Biomedicalinnovation At Harbor-Ucla Medical Center CA | Professional & Technical Services | 1 | $70,886 | - |
| Lunds & Byerlys Pharmacy - 50th Street Edina 2019 MN | - | 0 | - | - |
| Lunds & Byerlys Pharmacy - Bloomington 2019 MN | - | 0 | - | - |
| Lunds & Byerlys Pharmacy - Chanhassen 2019 MN | - | 0 | - | - |