| Lifetime Quality Roofing Cincinnati, LLC OH | Construction | 0 | — | A |
| Lifetime Quality Roofing Cleveland, LLC OH | Construction | 0 | — | A |
| LIFETIME ROOFING SPECIALISTS, INC. FL | Construction | 0 | — | A |
| Lifetime Workforce Solutions, LLC NY | Finance & Insurance | 4 | $128,077 | — |
| Lifetouch MN | — | 0 | — | — |
| Lifetouch OH | — | 0 | — | — |
| Lifetouch National School Studios Inc. CA | — | 0 | — | — |
| Lifetouch National School Studios Inc. NC | — | 0 | — | — |
| Lifetouch National School Studios Inc. TN | — | 0 | — | — |
| Lifetouch Services Inc. MO | — | 0 | — | — |
| Lifetouch Services, Inc. TN | — | 0 | — | — |
| LifeView Group AK | Accommodation & Food Services | 0 | — | A |
| LifeView Group CO | Administrative & Waste Services | 0 | — | A |
| LifeView Group DC | Administrative & Waste Services | 0 | — | A |
| LifeView Group FL | Healthcare & Social Assistance | 0 | — | F |
| LifeView Group KY | Other Services | 0 | — | F |
| LifeView Group LA | Accommodation & Food Services | 0 | — | F |
| LifeView Group MD | Professional & Technical Services | 0 | — | A |
| LifeView Group MS | Accommodation & Food Services | 0 | — | F |
| LifeView Group RI | Accommodation & Food Services | 0 | — | F |
| LifeView Group TN | Administrative & Waste Services | 0 | — | F |
| LifeView Group WA | Accommodation & Food Services | 0 | — | F |
| LifeWay Burnsville MN | — | 0 | — | — |
| Lifeway Christian Resources of the SBC TN | Information & Media | 0 | — | A |
| LIFEWAY FOODS INC IL | Manufacturing | 0 | — | D |
| LIFEWAY FOODS, INC. PA | Manufacturing | 0 | — | F |
| LIFEWAY FOODS, INC. WI | Manufacturing | 0 | — | F |
| LifeWay Maple Grove 2019 MN | — | 0 | — | — |
| Lifeway Mobility CT | Retail Trade | 0 | — | C |
| LifeWay Woodbury 2019 MN | — | 0 | — | — |
| Lifeways - Umatilla County OR | — | 0 | — | — |
| Lifeways Inc. OR | Healthcare & Social Assistance | 1 | $84,822 | C |
| Lifeways, Inc. ID | Healthcare & Social Assistance | 0 | — | A |
| Lifewell AZ | Healthcare & Social Assistance | 0 | — | F |
| Lifewell Behavioral Wellness AZ | Healthcare & Social Assistance | 0 | — | F |
| LifeWell Senior Living LLC NM | Healthcare & Social Assistance | 0 | — | F |
| LifeWell Senior Living LLC TX | Healthcare & Social Assistance | 0 | — | F |
| LifeWorks NW OR | Healthcare & Social Assistance | 0 | — | F |
| Lifeworks Restaurant Group, LLC CA | — | 0 | — | — |
| Lifeworks Services Apple Valley MN | — | 0 | — | — |
| Lifeworks Services Brooklyn Park MN | — | 0 | — | — |
| Lifeworks Services Eagan 2020 MN | — | 0 | — | — |
| Lifoam Industries, LLC CA | Manufacturing | 0 | — | A |
| Lifoam Industries, LLC FL | Manufacturing | 0 | — | D |
| Lifoam Industries, LLC GA | Manufacturing | 0 | — | F |
| Lifoam Industries, LLC MA | Manufacturing | 0 | — | B |
| Lifoam Industries, LLC MD | Manufacturing | 0 | — | C |
| Lifoam Industries, LLC TX | Manufacturing | 0 | — | A |
| LIFT Community Action Agency, Inc. (FKA Little Dixie Community Action Agency, Inc.) MO | Professional & Technical Services | 0 | — | A |
| LIFT Community Action Agency, Inc. (FKA Little Dixie Community Action Agency, Inc.) NE | Professional & Technical Services | 0 | — | A |
