In 2014, PC OpenSystems LLC, a US consulting firm will be offering support for Kubuntu LTS systems. PC OpenSystems already provides support for KDE and Qt, and adding support for Kubuntu should be a welcomed change for those who plan to or is currently making commercial use of Kubuntu.
We use Kubuntu as a base for our Black Lab Linux KDE edition and since Kubuntu is not supported for enterprise deployment through Canonical we are going to support it since we do support KDE and QT through the Enterprise release of Black Lab Linux.
You can read PC OpenSystem’s announcement here.
Emerge Open, a non-profit organization with a mission statement of “Our mission is to provide a sustainable source of funding for Open Source Communities.” also provides commercial support for Kubuntu, with the profits “going straight back to Kubuntu“.