| L CA | Retail Trade | 0 | — | A |
| L OK | Transportation & Warehousing | 0 | — | C |
| L & A Contracting Company MS | Construction | 0 | — | A |
| L & B Marketplace, LLC OR | Retail Trade | 0 | — | A |
| L & C Insulation, Inc WI | Construction | 0 | — | A |
| L & D Investments, Inc OR | Other Services | 0 | — | F |
| L & G Home Care Agency NY | Healthcare & Social Assistance | 0 | — | B |
| L & G Investments, LLC SC | Real Estate | 1 | $72,800 | — |
| L & H Packing Company TX | — | 0 | — | — |
| L & J Enterprises-East Wayne LLc MI | Transportation & Warehousing | 0 | — | F |
| L & J Total Holdings LLC FL | Construction | 0 | — | A |
| L & K Coffee Co dba Magnum Coffee Roastery MI | Manufacturing | 0 | — | F |
| L & L Asphalt Corporation TX | Construction | 0 | — | A |
| L & L BUILDERS CO IA | Construction | 0 | — | F |
| L & L Concrete Forms Inc MA | Construction | 0 | — | A |
| L & L Construction, Inc. PA | Construction | 0 | — | F |
| L & L CONTRACTING, LLC TN | Construction | 0 | — | A |
| L & L Insulation, Inc SD | Construction | 0 | — | F |
| L & L Lumber Co., Inc. AL | Manufacturing | 0 | — | F |
| L & L of Sterling, Inc. IL | Retail Trade | 0 | — | B |
| 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 Electric, Inc. SC | Construction | 0 | — | A |
| L & M Enterprises dba Splitsville FL | Arts & Entertainment | 0 | — | C |
| L & M ETHANOL MAINTENANCE CONTRACTING INC. IA | Construction | 0 | — | A |
| L & M Machining and Manufacturing MI | Manufacturing | 0 | — | C |
| L & M Optical Disc, LLC NY | — | 0 | — | — |
| L & M Underground, Inc. CO | Construction | 0 | — | A |
| L & N Costume Services Inc CA | Other Services | 0 | — | A |
| L & N INDUSTRIES, INC. IL | Manufacturing | 0 | — | A |
| L & N PROPERTY SOLUTIONS, LLC FL | Construction | 0 | — | A |
| L & R Precision Tooling Inc. VA | Manufacturing | 0 | — | A |
| L & R Well Service Inc NM | Mining & Extraction | 0 | — | D |
| L & S Industries Inc NE | Manufacturing | 0 | — | A |
| L & S Insulation WI | Construction | 0 | — | F |
| L & S METAL, LLC IN | Wholesale Trade | 0 | — | A |
| L & S Metals, Inc. NY | Manufacturing | 0 | — | A |
| L & S Sweeteners Inc. PA | Wholesale Trade | 0 | — | D |
| L & W Cleveland OH | Manufacturing | 0 | — | F |
| L A Care Health Plan CA | Healthcare & Social Assistance | 1 | $150,000 | — |
| L A Lattis Erecting, LLC KY | Construction | 0 | — | A |
| L and M Construction Inc CA | Construction | 0 | — | A |
| L and M Contractors Inc KS | Construction | 0 | — | F |
| L And N Beckham Parks CA | Retail Trade | 0 | — | A |
| L and R Transportes, Inc DBA Fronteras Del Norte CA | Transportation & Warehousing | 0 | — | C |
| 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 | — | — |
