| Lightning Creek Investment Group, Inc. OK | Healthcare & Social Assistance | 0 | — | F |
| Lightning eMotors CO | Manufacturing | 0 | — | D |
| Lightning Grounds Services KS | Administrative & Waste Services | 0 | — | A |
| Lightning Logistics LLC MO | Transportation & Warehousing | 0 | — | F |
| Lightning Source, LLC PA | — | 0 | — | — |
| LIGHTNING TOOL & MANUFACTURING, INC. ID | Manufacturing | 0 | — | F |
| Lightning Transportation Inc. GA | Transportation & Warehousing | 0 | — | A |
| Lightning Transportation Inc. MD | Transportation & Warehousing | 0 | — | A |
| Lightning Transportation Inc. VA | Transportation & Warehousing | 0 | — | A |
| Lightning Ventures Inc. CO | Construction | 0 | — | A |
| LightningLabels.com LLC CO | Manufacturing | 0 | — | A |
| Lightology IL | Retail Trade | 0 | — | A |
| LightPath Technologies, Inc FL | Manufacturing | 0 | — | F |
| LightRiver Technologies, Inc. CA | Information & Media | 1 | $132,585 | A |
| LightScalpel, Inc. WA | Manufacturing | 0 | — | F |
| Lightserve Corporation NC | Construction | 0 | — | A |
| Lightship Energy Inc. CO | Manufacturing | 1 | $150,000 | — |
| Lightsource bp TX | Utilities | 0 | — | A |
| Lightsource Renewable Energy CA | Utilities | 0 | — | A |
| Lightsource Renewable Energy CO | Utilities | 0 | — | A |
| Lightsource Renewable Energy PA | Utilities | 0 | — | A |
| Lightsource Renewable Energy US, LLC CA | Utilities | 1 | $141,856 | — |
| LightsOwt Logistics LL IL | Transportation & Warehousing | 0 | — | A |
| Lightspark Group, Inc. CA | Finance & Insurance | 1 | $240,000 | — |
| LightSpeed Logistics PA | Transportation & Warehousing | 0 | — | F |
| Lightspeed Logistics LLC IL | Transportation & Warehousing | 0 | — | F |
| Lightspeed Logistics LLC OH | Transportation & Warehousing | 0 | — | F |
| LightSpeed Logistics Miami FL | Transportation & Warehousing | 0 | — | A |
| Lightspeed Management Company LLC CA | Finance & Insurance | 1 | $275,000 | — |
| Lightspeed Routes LLC FL | Transportation & Warehousing | 0 | — | F |
| Lightspeed Systems CA | — | 0 | — | — |
| Lightspeed, Inc. dba SkilledUp CA | — | 0 | — | — |
| LightspeedDMS, LLC UT | Professional & Technical Services | 1 | $132,544 | — |
| LightSquard VA | — | 0 | — | — |
| Lightvox Studio AZ | Professional & Technical Services | 1 | $72,000 | — |
| Lightwave Laser Inc CA | Manufacturing | 0 | — | F |
| Lightways Hospice & Serious Illness Care IL | Healthcare & Social Assistance | 0 | — | F |
| Lightweight Manufacturing PA | Manufacturing | 0 | — | F |
| Lightworks Fiber & Consulting, LLC CO | Construction | 0 | — | F |
| Lightyear Capital LLC NY | Finance & Insurance | 1 | $450,000 | — |
| Lightyear Network Solutions, LLC KY | — | 0 | — | — |
| Lignetics IA | Manufacturing | 0 | — | A |
| Lignetics ME | Manufacturing | 0 | — | F |
| Lignetics MI | Manufacturing | 0 | — | F |
| Lignetics NH | Manufacturing | 0 | — | F |
| Lignetics NY | Manufacturing | 0 | — | F |
| Lignetics PA | Manufacturing | 0 | — | A |
| Lignetics VA | Manufacturing | 0 | — | F |
| Lignetics WA | Manufacturing | 0 | — | F |
| Lignetics WI | Manufacturing | 0 | — | D |
