| L & G Investments, LLC SC | Real Estate | 1 | $72,800 | - |
| L & H Packing Company TX | - | 0 | - | - |
| L & L Construction, Inc. PA | Construction | 0 | - | F |
| L & L Products, INC. MI | Manufacturing | 2 | $83,956 | - |
| L & L Sales And Service INC WI | Wholesale Trade | 0 | - | F |
| L & M Bus Corp. NY | - | 0 | - | - |
| L & M DTD, LLC dba Splitsville FL | Arts & Entertainment | 0 | - | F |
| L & M Optical Disc, LLC NY | - | 0 | - | - |
| L & W Cleveland OH | Manufacturing | 0 | - | F |
| L A Care Health Plan CA | Healthcare & Social Assistance | 1 | $150,000 | - |
| L and M Contractors Inc KS | Construction | 0 | - | - |
| L B White WI | Manufacturing | 0 | - | F |
| L Brands Service Company, LLC OH | Transportation & Warehousing | 12 | $122,691 | A |
| L Brands Store Design & Construction, Inc. OH | - | 0 | - | - |
| L Cubed CORPORATION PA | Construction | 0 | - | F |
| L I Child And Family Development Services INC NY | Healthcare & Social Assistance | 0 | - | D |
| L&D Safety Marking Corp VT | Construction | 0 | - | F |
| L&F Distributors TX | Wholesale Trade | 0 | - | D |
| L&K Partners Inc NY | Construction | 2 | $145,000 | - |
| L&L Products, Inc. MI | Manufacturing | 0 | - | D |
| L&M Fleet Supply MN | Transportation & Warehousing | 0 | - | C |
| L&M Fleet Supply WI | Retail Trade | 0 | - | D |
| L&M Services Inc WA | Administrative & Waste Services | 0 | - | F |
| L&R Distributors CA | - | 0 | - | - |
| L&R Distributors NY | Wholesale Trade | 0 | - | D |
| L&R Distributors, Inc - Brooklyn Warehouse NY | - | 0 | - | - |
| L&R Distributors, Inc - Deer ParkWarehouse NY | - | 0 | - | - |
| L&R Industries, Inc MO | Manufacturing | 0 | - | F |
| L&S Electric, Inc. WI | Other Services | 0 | - | B |
| L&S Energy Services, Inc. NY | Professional & Technical Services | 1 | $115,000 | - |
| L&S Enterprises, LLC FL | Construction | 0 | - | F |
| L&S Packing Company NY | Manufacturing | 0 | - | F |
| L&S Plumbing Partnership, Ltd. d/b/a L&S Mechanical TX | Construction | 0 | - | F |
| L&S Plumbing Partnership, Ltd. d/b/a/ L&S Mechanical TX | Construction | 0 | - | F |
| L&S Services, LLC FL | - | 0 | - | - |
| L&T Precision LLC CA | Manufacturing | 0 | - | D |
| L&T Tech Solutions Inc. IL | Professional & Technical Services | 3 | $108,100 | - |
| L&T Technology Services Limited NJ | Professional & Technical Services | 320 | $101,005 | - |
| L&T Technology Services LLCavee NJ | Professional & Technical Services | 1 | $94,831 | - |
| L&W Engineering, Inc. IN | Manufacturing | 0 | - | F |
| L&W Group-Arlington Stamping TX | - | 0 | - | - |
| L&W inc MI | Manufacturing | 0 | - | F |
| L&W Investments Inc. OH | Manufacturing | 0 | - | F |
| L&W Supply Corp. AZ | Wholesale Trade | 0 | - | F |
| L&W Supply Corp. CA | Wholesale Trade | 0 | - | F |
| L&W Supply Corp. FL | Wholesale Trade | 0 | - | F |
| L&W Supply Corp. GA | Wholesale Trade | 0 | - | F |
| L&W Supply Corp. ID | Wholesale Trade | 0 | - | F |
| L&W Supply Corp. IN | Wholesale Trade | 0 | - | F |
| L&W Supply Corp. NC | Wholesale Trade | 0 | - | F |