| Lincoln Property Commercial Inc. TX | Real Estate | 0 | — | F |
| Lincoln Property Company Commercial Inc CA | Real Estate | 0 | — | F |
| Lincoln Property Company Commercial Inc DC | Real Estate | 0 | — | F |
| Lincoln Property Company Commercial Inc NJ | Real Estate | 0 | — | F |
| Lincoln Property Company Commercial Inc NY | Real Estate | 0 | — | F |
| Lincoln Property Company Commercial Inc TX | Real Estate | 0 | — | F |
| Lincoln Property Company Commercial Inc VA | Real Estate | 0 | — | F |
| Lincoln Property Company Commercial Inc. MA | Real Estate | 0 | — | F |
| Lincoln Property Company Commercial LLC MD | Real Estate | 0 | — | F |
| Lincoln Public Library District IL | Manufacturing | 0 | — | F |
| Lincoln Recovery, LLC IL | Healthcare & Social Assistance | 0 | — | C |
| Lincoln Recycling, Inc PA | Wholesale Trade | 0 | — | A |
| LINCOLN RESIDENTIAL MS | Healthcare & Social Assistance | 0 | — | F |
| Lincoln Rural Fire Protection District IL | Public Administration | 0 | — | F |
| LINCOLN SQUARE MI | Healthcare & Social Assistance | 0 | — | A |
| Lincoln Street Inc. VT | Healthcare & Social Assistance | 0 | — | A |
| Lincoln Surgical Hospital NE | Healthcare & Social Assistance | 0 | — | F |
| Lincoln Tent NE | Real Estate | 0 | — | F |
| Lincoln Terminal Company, LLC SC | Transportation & Warehousing | 0 | — | A |
| Lincoln Tool & Machine Corp. MA | Manufacturing | 0 | — | F |
| Lincoln Tool and Design NE | Manufacturing | 0 | — | C |
| LINCOLN TOWER TX | Healthcare & Social Assistance | 0 | — | F |
| Lincoln Trail Place IL | Healthcare & Social Assistance | 0 | — | F |
| Lincoln University PA | Public Administration | 1 | $79,301 | — |
| Lincoln University of Missouri MO | Educational Services | 6 | $66,482 | — |
| Lincoln Winwater Works Co. NE | Wholesale Trade | 0 | — | A |
| Lincoln-Goldfinch Law TX | Professional & Technical Services | 1 | $77,397 | — |
| Lincoln-Way Area Special Education Joint Agreement District 843 IL | Educational Services | 0 | — | F |
| Lincolnland Agri-Energy, LLC IL | Manufacturing | 0 | — | A |
| Lincolnland Printing NE | — | 0 | — | — |
| Lincolnshire Healthcare and Rehabilitation Center IN | Healthcare & Social Assistance | 0 | — | F |
| Lincolnshire-Prairie View School District 103 IL | Manufacturing | 0 | — | F |
| Lincolnway Energy LLC IA | Manufacturing | 0 | — | F |
| LINCOTEK NY | Manufacturing | 0 | — | A |
| Lind Marine Inc CA | Manufacturing | 0 | — | F |
| Lind's Plumbing & Heating CO | Construction | 0 | — | F |
| Linda Petroleum Inc CA | Retail Trade | 0 | — | A |
| Linda Valley Villa CA | Healthcare & Social Assistance | 0 | — | A |
| Linda Vista Farms CA | Agriculture & Forestry | 0 | — | F |
| Linda Vista Gas Station Inc. CA | Retail Trade | 0 | — | A |
| Linda's Salem Bakery, Inc WI | Manufacturing | 0 | — | A |
| LINDAHL BROTHERS INC IL | Construction | 0 | — | C |
| LINDAMOOD PLANTING COMPANY TN | Agriculture & Forestry | 0 | — | F |
| Lindamood, Inc TX | Construction | 1 | $125,000 | — |
| Lindar Corporation MN | Manufacturing | 0 | — | F |
| Lindau Chemicals, Inc. SC | Manufacturing | 0 | — | D |
| Lindavid, Inc. GA | Construction | 0 | — | A |
| Lindblad Construction Company of Joliet, Inc. IL | Construction | 0 | — | C |
| Lindblade Metalworks Inc CA | Manufacturing | 0 | — | F |
| LINDCO INC CA | Construction | 0 | — | F |
