| 1 | LU | LTU Lufttransport Unternehmen Süd GmbH Co | ICAO: LTS, Callsign: LTS, Commenced operations in May 1984. Merged into LTU during 1998. | D | AVCODES |
| 2 | LU | Transportes Aereo, S.A. | IATA Prefix: 972, Name changed to Transporte Aereo S.A. | RCH | AVCODES |
| 3 | LU | Transporte Aereo S.A. (LAN Express) | ICAO: LXP, Callsign: Lanex, IATA Prefix: 972, Name changed to Transporte Aereo S.A. d/b/a LATAM Airlines Chile. ICAO callasign changed from Lanexpress | RCH | AVCODES |
| 4 | LU | Sociedad Ecuatoriana de Transportes Aereos | Callsign: Saeta, | EC | AVCODES |
| 5 | LU | Transporte Aereo S.A. d/b/a LATAM Airlines Chile | ICAO: LXP, Callsign: Lanex, IATA Prefix: 972, Name changed from Transporte Aereo S.A. (LAN Express). ICAO callasign changed from Lanexpress | RCH | AVCODES |
| 6 | LUA | Lusitania Airways | Callsign: Lusitania, Ceased operations | P | AVCODES |
| 7 | LUAA | LIBRADO URBANO, ALCIDES (MX-641913) | | | SCAC4 |
| 8 | LUAC | LUND, ALLEN COMPANY INC | | | SCAC3 |
| 9 | LUAC | LUND, ALLEN COMPANY INC | | | SCAC4 |
| 10 | LUAI | LOUISVILLE AIR FREIGHT SERVICE INC | | | SCAC3 |
| 11 | LUAI | LUKES TRUCKING | | | SCAC4 |
| 12 | LUAL | LUND, ALLEN COMPANY INC (TRUCKLOAD | | | SCAC4 |
| 13 | LUAN | LUALLEN TRUCKING COMPANY INC | | | SCAC3 |
| 14 | LUAN | LUXMAR TANKER LLC | | | SCAC4 |
| 15 | LUAS | LUCAS, FRED TRUCKING | | | SCAC3 |
| 16 | LUAT | LOUS AUTO & TRUCK SERVICE | | | SCAC3 |
| 17 | LUAT | LARGE MARGE TRUCKING INC | | | SCAC4 |
| 18 | LUB | | City: Lübeck | D | TRAFFIC |
| 19 | LUBA | LUBAR EQUIPMENT CORP | | | SCAC3 |
| 20 | LUBC | LUBRICANTS AND FUELS TRANSPORT LLC | | | SCAC4 |
| 21 | LUBF | LAUBACH FREIGHT AGENCY INC | | | SCAC4 |
| 22 | LUBI | LUBICK TRUCKING INC | | | SCAC4 |
| 23 | LUBIN | Przedsiêbiorstwo Komunikacji Samochodowej w Lubinie S.A. | Real: PKS | PL | TRAFFIC |
| 24 | LUBJ | LOUBET, J P CO | | | SCAC3 |
| 25 | LUBK | LUCKY TRANSPORT INC | | | SCAC4 |
| 26 | LUBL | Lublin MPK | City: Lublin | PL | TRAFFIC |
| 27 | LUBM | LUKIAN GLASS STUDIOS | | | SCAC4 |
| 28 | LUBO | LUBO LIGHTING INTERNATIONAL INC | | | SCAC4 |
| 29 | LUBR | LUBICH, ROMAN F | | | SCAC3 |
| 30 | LUBS | LSI | | | SCAC4 |
| 31 | LUBT | LUBE TECH | | | SCAC4 |
| 32 | LUBX | Philip Metals, Inc. | added 4/2001; 7/2005; eliminated 7/2006 | | NAKINA |
| 33 | LUBX | Luria Brothers, a Division of Connell Limited Partnership | added 1/1997; 7/2000; eliminated 4/2001 | | NAKINA |
| 34 | LUBX | Cross Development Co. | added 4/1979; 1/1980; eliminated 4/1980 | | NAKINA |
| 35 | LUBX | Cross Oil & Refining Co. of Arkansas | added 7/1978; eliminated 4/1979 | | NAKINA |
| 36 | LUBX | Cross Transportation Co. | added 10/1971; 1/1975; eliminated 7/1978 | | NAKINA |
| 37 | LUBX | Cross Oil & Refining Co. | added 10/1964; 4/1970; eliminated 10/1971 | | NAKINA |
| 38 | LUBX | Henry H. Co. | eliminated 10/1964 | | NAKINA |
| 39 | LUBX | Luria Bros. | 10/1957 (not listed) | | NAKINA |
| 40 | LUBX | Socony-Vacuum Oil Co., Inc., Lubrite Division | 7/1937-4/1947 | | NAKINA |
| 41 | LUBX | Lubrite Refining Corp. (Socony-Vacuum Oil Co., Inc., Lubrite Division) | 7/1935 | | NAKINA |
| 42 | LUBX | Lubrite Refining Corp. | 7/1930-7/1932 | | NAKINA |
| 43 | LUBX | Lubrite Refining Co. | 8/1920-7/1923 | | NAKINA |
| 44 | LUBX | Lubrite Refining Corp. (Socony-Vacuum Oil Co., Inc., Lubrite Division) | Apr-38 | | NRHS |
| 45 | LUBX | Luria Bros. | Oct-57 | | NRHS |
| 46 | LUBX | Cross Oil & Refining Co. | 4/70; eliminated 10/71 | | NRHS |
| 47 | LUBX | Cross Transportation Co. | added 10/71; 1/75; eliminated 7/78 | | NRHS |
| 48 | LUBX | Cross Oil & Refining Co. of Arkansas | added 7/78; eliminated 4/79 | | NRHS |
| 49 | LUBX | Cross Development Co. | added 4/79; 1/80; eliminated 4/80 | | NRHS |
| 50 | LUBX | Luria Brothers, a Division of Connell Limited Partnership | added 1/97; 7/2000; eliminated 4/2001 | | NRHS |
| 51 | LUBX | Philip Metals, Inc. | added 4/2001 | | NRHS |
| 52 | LUBX | *SOCONY-VACUUM OIL CO., LUBRITE DIV. | | | PWRC |
| 53 | LUBX | *LURIA BROS. DIVISION OF CONNELL LIMITED PARTNERSHIP | | | PWRC |
| 54 | LUBX | *HENRY H. CO. | | | PWRC |
| 55 | LUBX | *CROSS DEVELOPMENT CO. (CROSS OIL) | | | PWRC |
| 56 | LUBX | *PHILIP METALS, INC. | | | PWRC |
| 57 | LUBX | Socony-Vacuum Oil Co. Lubrite Division (Philip Metals) | | | RSRV |
| 58 | LUBX | CROSS OIL & REFINING CO | | | SCAC3 |
| 59 | LUBZ | LURIA BROS. DIVISION OF CONNELL LIMITED PARTNERSHIP | | | PWRC |
| 60 | LUC | Albinati Aeronautics S.A. | Callsign: Stef, | CH | AVCODES |
| 61 | LUC | Alninati Aeronautics | | | ICAO1 |
| 62 | LUCB | LUCAS BROTHERS | | | SCAC3 |
| 63 | LUCB | LUCAS BROTHERS | | | SCAC4 |
| 64 | LUCD | LUCIO, JOE DAIRY | | | SCAC3 |
| 65 | LUCF | LUCAS, FRANK CO INC | | | SCAC3 |
| 66 | LUCH | LUSAMERICAN COACH TOURS | | | SCAC3 |
| 67 | LUCH | Lüchow-Schmarsauer Eisenbahn GmbH | | D | TRAFFIC |
| 68 | LUCI | L U CARRIERS INC | | | SCAC3 |
| 69 | LUCL | LUCAS LINE, THE | | | SCAC3 |
| 70 | LUCM | LUCAS MARINE TRANSPORT | | | SCAC3 |
| 71 | LUCM | LUMCA INC | | | SCAC4 |
| 72 | LUCO | LUCO CARTAGE CO | | | SCAC3 |
| 73 | LUCO | LUCO CARTAGE CO | | | SCAC4 |
| 74 | LUCS | LUCIUS INCORPORATED | | | SCAC3 |
| 75 | LUCT | LUCKEN TRUCKING | | | SCAC3 |
| 76 | LUCX | Services Unlimited | added 1/1994; 7/2000-7/2005 | | NAKINA |
| 77 | LUCX | Railroad Car Management Co., Inc. | added 1/1981; eliminated 1/1994 | | NAKINA |
| 78 | LUCX | LUCX, Inc. | added 4/1972; 1/1975-1/1980; eliminated 1/1981 | | NAKINA |
| 79 | LUCX | LUCX, Inc. | added 4/72; 1/75-1/80; eliminated 1/81 | | NRHS |
| 80 | LUCX | Railroad Car Management Co., Inc. | added 1/81; eliminated 1/94 | | NRHS |
| 81 | LUCX | Services Unlimited | added 1/94; 7/2000 | | NRHS |
| 82 | LUCX | SERVICES UNLIMITED [RAILROAD CAR MANAGEMENT CO., INC (RCMX); LUCX, INC.] | | | PWRC |
| 83 | LUCX | LUCX Inc. (Railroad Car Management) | | | RSRV |
| 84 | LUCX | SERVICES UNLIMITED | | | SCAC4 |
| 85 | LUCY | LUCKY STORES INC | | | SCAC3 |
| 86 | LUCY | LUCO TRUCKING | | | SCAC4 |
| 87 | LUD | Märkische Verkehrsgesellschaft mbH Lüdenscheid | Real: MVG, City: Lüdenscheid | D | TRAFFIC |
| 88 | LUDA | LUCE, DONALD A | | | SCAC3 |
| 89 | LUDB | LUNDINS DRIVEBACK LTD | | | SCAC3 |
| 90 | LUDC | LUDY, CHARLES T JR TRUCKING | | | SCAC3 |
| 91 | LUDD | LUNDES DISTRIBUTORS | | | SCAC3 |
| 92 | LUDE | LEUDTKES ELIMINATOR TRUCKING INC | | | SCAC3 |
| 93 | LUDF | LUDFORD FRUIT PRODUCTS INC | | | SCAC3 |
| 94 | LUDM | LUDEMAN TRUCKING | | | SCAC4 |
| 95 | LUDN | LOUDEN TRUCKING | | | SCAC3 |
| 96 | LUDP | LUDOLPH TRUCK LINE | | | SCAC3 |
| 97 | LUDS | LUNDE TRUCK SALES | | | SCAC3 |
| 98 | LUDT | LUNDY TRANSFER | | | SCAC3 |
| 99 | LUDW | LUDWIG, M & SONS LIMITED | | | SCAC4 |
| 100 | LUDY | LUDDYS EXPRESS, INC | | | SCAC3 |
