| Lida Real Estate Investment LLC CA | Construction | 1 | $80,000 | — |
| LIDAN Corporation CA | Construction | 0 | — | F |
| LIDD Consultants USA Inc. CA | Professional & Technical Services | 1 | $71,000 | — |
| Liddell Brothers Inc MA | Construction | 0 | — | F |
| Lidel Construction SD | Construction | 0 | — | F |
| LiDestri food and drink CA | Manufacturing | 0 | — | D |
| LiDestri Foods CA | Manufacturing | 0 | — | A |
| LiDestri Foods NJ | Manufacturing | 0 | — | A |
| LiDestri Foods NY | Manufacturing | 0 | — | D |
| LiDestri Spirits NY | Manufacturing | 0 | — | B |
| Lidgerwood Public School District 28 ND | Educational Services | 1 | $47,005 | — |
| Lidia's Kansas City LLC MO | — | 0 | — | — |
| Lidl US DC | Retail Trade | 0 | — | F |
| Lidl US DE | Retail Trade | 0 | — | F |
| Lidl US GA | Retail Trade | 0 | — | F |
| Lidl US MD | Retail Trade | 0 | — | F |
| Lidl US NC | Retail Trade | 0 | — | F |
| Lidl US NJ | Retail Trade | 0 | — | F |
| Lidl US NY | Retail Trade | 0 | — | F |
| Lidl US PA | Retail Trade | 0 | — | F |
| Lidl US SC | Retail Trade | 0 | — | F |
| Lidl US VA | Retail Trade | 0 | — | F |
| Lido Manager, LLC FL | Accommodation & Food Services | 0 | — | F |
| LidWorks FL | Manufacturing | 0 | — | F |
| Lieb Foods LLC OR | Manufacturing | 0 | — | F |
| Liebe Dallas LLC TX | Manufacturing | 0 | — | D |
| Liebe Trucking, Inc. IA | Transportation & Warehousing | 0 | — | B |
| Liebel-Flarsheim Company, LLC NC | Manufacturing | 0 | — | C |
| Lieber Institute, Inc. MD | Healthcare & Social Assistance | 6 | $65,162 | — |
| Liebherr Aerospace Saline, Inc. MI | Transportation & Warehousing | 0 | — | A |
| Liebherr Mining Equipment Newport News Co. VA | Wholesale Trade | 0 | — | A |
| Liebherr-America, Inc. VA | Other Services | 1 | $133,500 | C |
| Liebherr-America, Inc. dba Liebherr USA, Co. FL | Wholesale Trade | 0 | — | A |
| Liebherr-America, Inc. dba Liebherr USA, Co. NC | Wholesale Trade | 0 | — | A |
| Liebherr-America, Inc. dba Liebherr USA, Co. TX | Wholesale Trade | 0 | — | D |
| Liebherr-America, Inc. dba Liebherr USA, Co. WY | Other Services | 0 | — | A |
| Liebovich Bros., Inc. IL | Wholesale Trade | 0 | — | C |
| Liebovich Brothers Inc. IA | Wholesale Trade | 0 | — | A |
| Liebovich Brothers Inc. IL | Manufacturing | 0 | — | C |
| Liebovich Brothers Inc. MI | Wholesale Trade | 0 | — | C |
| Liebovich Brothers Inc. WI | Wholesale Trade | 0 | — | A |
| Liebovich Coil Processing IL | Wholesale Trade | 0 | — | A |
| Liebovich Steel and Aluminum Iowa IA | Wholesale Trade | 0 | — | B |
| Liebovich Steel and Aluminum North WI | Wholesale Trade | 0 | — | D |
| Liebrock & Liebrock Logistics GA | Transportation & Warehousing | 0 | — | F |
| Lief Organics, LLC DBA Lief Labs CA | Manufacturing | 0 | — | F |
| Lien One, Inc FL | Finance & Insurance | 0 | — | A |
| Lien Transportation Company SD | Construction | 0 | — | D |
| Liepin North America, Inc. MA | Professional & Technical Services | 2 | $137,800 | — |
| Liepold Farms OR | Agriculture & Forestry | 0 | — | A |
