All Offsets in .Lut files do not count 44 byte header. 
[27] Bytes - Header (LiOnHeAdLHAudioBankCompData) 
  [13] Bytes - Null 
  [4] Bytes - Offset to Audio Bank Lookup Table 
 
[22] Bytes - Header (LHAudioBankLookupTable) 
  [10] Bytes - Null 
  [4] Bytes - Number of Bytes left in Table (size) 
  [4] Bytes - File Type (1000 for main, 500 for secondary) 
  [4] Bytes - Number of Files 
 
Each Entry takes up 12 Bytes. Loop until number of files is met. 
   
  [4] Bytes - File ID 
  [4] Bytes - Chunk Size (All .Lut entries contain 36 Byte Header) 
  [4] Bytes - Offset (Remember initial 44 byte header is not counted)