| Liberty Utilities AZ | Utilities | 0 | — | A |
| Liberty Utilities CA | Construction | 0 | — | A |
| Liberty Utilities GA | Utilities | 0 | — | D |
| Liberty Utilities MA | Utilities | 0 | — | A |
| Liberty Utilities MO | Utilities | 0 | — | A |
| Liberty Utilities NH | Utilities | 0 | — | B |
| Liberty Utilities NY | Utilities | 0 | — | D |
| Liberty Utilities TX | Utilities | 0 | — | A |
| Liberty Utilities (Calpeco Electric) LLC CA | Utilities | 0 | — | A |
| Liberty Utilities Apple Valley CA | Utilities | 0 | — | A |
| Liberty Utilities CALPECO Electric LLC CA | Utilities | 0 | — | A |
| Liberty Utilities New York Water NY | Utilities | 0 | — | F |
| Liberty Utilities, Cordes Lakes Water Co. AZ | Utilities | 0 | — | A |
| Liberty Vegetable Oil CA | Manufacturing | 0 | — | A |
| Liberty Village DBA the Manor at Yorktown PA | Healthcare & Social Assistance | 0 | — | F |
| Liberty Village of Clinton IL | Healthcare & Social Assistance | 0 | — | F |
| Liberty Village of Rochelle IL | Healthcare & Social Assistance | 0 | — | A |
| Liberty Village Senior Communities Inc OH | Healthcare & Social Assistance | 0 | — | F |
| Liberty Welding & Iron Works Co. LA | Manufacturing | 0 | — | A |
| Liberty Wire Johnstown PA | Manufacturing | 0 | — | F |
| Liberty Woodbridge Hotel LLC NJ | Accommodation & Food Services | 0 | — | F |
| Liberty/Deluxe Cleaners NE | — | 0 | — | — |
| Libertycom, LLC AR | Professional & Technical Services | 2 | $108,077 | — |
| Libertyville Manor IL | Healthcare & Social Assistance | 0 | — | D |
| LiBeyond, LLC TX | Professional & Technical Services | 1 | $103,500 | — |
| Libra Capital US, Inc. NY | Finance & Insurance | 1 | $88,400 | — |
| Libra Electric Company OK | Construction | 0 | — | D |
| Libra Industries OH | Manufacturing | 0 | — | C |
| Libra Industries, Inc. IL | Other Services | 0 | — | A |
| LIBRA REALTY GROUP INC NC | Transportation & Warehousing | 0 | — | F |
| Libra Tech Solutions LLC FL | Professional & Technical Services | 1 | $90,002 | — |
| Librandis PA | Manufacturing | 0 | — | F |
| Library Bar (at Hudson Hotel) NY | — | 0 | — | — |
| Library Support Services SC | Information & Media | 0 | — | A |
| Libre Technologies Inc MN | Professional & Technical Services | 1 | $125,000 | — |
| LibreMax Capital, LLC NY | Finance & Insurance | 1 | $175,000 | — |
| Libreum International, LLC GA | Professional & Technical Services | 1 | $195,000 | — |
| Libs Paving IN | Construction | 0 | — | A |
| Libsys, Inc IL | Professional & Technical Services | 8 | $110,875 | — |
| License to Yill, LLC OR | Manufacturing | 0 | — | F |
| Lichtgitter USA, Inc. TX | Manufacturing | 1 | $100,880 | — |
| Licking County Family YMCA OH | Arts & Entertainment | 0 | — | A |
| Licking County Library OH | — | 0 | — | — |
| Licking County Transit Operation OH | — | 0 | — | — |
| Licking Memorial Hospital OH | Healthcare & Social Assistance | 0 | — | C |
| Licking River Mining, LLC KY | — | 0 | — | — |
| Licking River Resources, Inc. KY | — | 0 | — | — |
| LICKTEIG FAMILY EYECARE P.C. MA | Healthcare & Social Assistance | 1 | $135,000 | — |
| Liconic US Inc. MA | Wholesale Trade | 2 | $92,394 | — |
| Lid Solutions TX | Construction | 0 | — | A |
