| Lighthouse Guild (LGI) NY | — | 0 | — | — |
| Lighthouse Guild - LGI - The Ethel and Samuel J. Lefrak School NY | — | 0 | — | — |
| Lighthouse Hospice NJ | Healthcare & Social Assistance | 0 | — | F |
| Lighthouse HR Services LLC FL | Real Estate | 0 | — | D |
| Lighthouse HR Services LLC GA | Real Estate | 0 | — | A |
| Lighthouse HR Services LLC MO | Real Estate | 0 | — | A |
| Lighthouse HR Services LLC NC | Real Estate | 0 | — | A |
| Lighthouse HR Services LLC TN | Real Estate | 0 | — | A |
| Lighthouse HR Services LLC TX | Real Estate | 0 | — | A |
| Lighthouse Industries IL | Healthcare & Social Assistance | 0 | — | F |
| Lighthouse Intelligence USA, Inc. CO | Professional & Technical Services | 1 | $103,000 | — |
| Lighthouse Louisiana Baton Rouge LA | Manufacturing | 0 | — | F |
| Lighthouse Louisiana New Orleans LA | Manufacturing | 0 | — | F |
| Lighthouse Management Services, LLC NY | — | 0 | — | — |
| Lighthouse Nursing Care Center MA | Healthcare & Social Assistance | 0 | — | F |
| Lighthouse Point Collision Center FL | Other Services | 0 | — | A |
| Lighthouse Pointe CA | Real Estate | 0 | — | A |
| LIGHTHOUSE POINTE VA | Healthcare & Social Assistance | 0 | — | F |
| Lighthouse Properties II, LLC MO | Accommodation & Food Services | 0 | — | F |
| Lighthouse Properties III, LLC KS | Accommodation & Food Services | 0 | — | F |
| Lighthouse Properties LLC KS | Accommodation & Food Services | 0 | — | F |
| Lighthouse Strategic Solutions LLC MN | Professional & Technical Services | 0 | — | A |
| Lighthouse Transportation Group LLC CO | Construction | 0 | — | A |
| Lighthouse Trucking LLC WI | Transportation & Warehousing | 0 | — | F |
| Lighthouse Vocational Services PA | Healthcare & Social Assistance | 0 | — | F |
| Lighthouse Youth Services, Inc. OH | Healthcare & Social Assistance | 1 | $113,000 | — |
| Lighting Affiliates CT | Manufacturing | 0 | — | A |
| Lighting Associates LLC MO | Wholesale Trade | 0 | — | A |
| Lighting Connection LLC TX | Wholesale Trade | 0 | — | D |
| Lighting Dynamics, Inc. FL | Wholesale Trade | 0 | — | A |
| LIGHTING ETC INC TX | Manufacturing | 0 | — | F |
| Lighting Innovations, Inc. DBA FC Lighting, Inc. IL | Manufacturing | 0 | — | F |
| Lighting Maintenance, Inc MD | Construction | 0 | — | F |
| Lighting Resources USA, Inc. FL | Construction | 0 | — | F |
| Lighting Resources, LLC CA | Administrative & Waste Services | 0 | — | F |
| Lighting Resources, LLC FL | Administrative & Waste Services | 0 | — | F |
| Lighting Services Inc NY | Manufacturing | 0 | — | F |
| Lighting Services, Inc. OH | Construction | 0 | — | A |
| Lighting Technologies International, LLC CA | — | 0 | — | — |
| Lighting Technology Services, Inc. dba LTS Property Services CA | Construction | 0 | — | A |
| Lighting Unlimited AZ | Retail Trade | 0 | — | A |
| Lighting Way Hospitality NJ | Accommodation & Food Services | 0 | — | A |
| Lightmatter, Inc. CA | Manufacturing | 6 | $190,500 | — |
| Lightmatter, Inc. MA | Manufacturing | 3 | $210,000 | — |
| LIGHTNER ENTERPRISE LLC NC | Transportation & Warehousing | 0 | — | A |
| LIGHTNER TRUCKING MKE, LLC WI | Transportation & Warehousing | 0 | — | F |
| Lightner Trucking RK LLC DBA Two Men and a Truck WI | Transportation & Warehousing | 0 | — | F |
| Lightning Bolt Cattle Company OR | Agriculture & Forestry | 0 | — | A |
| Lightning Creek Investment Group, Inc. KS | Healthcare & Social Assistance | 0 | — | F |
| Lightning Creek Investment Group, Inc. MO | Healthcare & Social Assistance | 0 | — | F |
