| Line Load Electrical Contractor's, Inc. MD | Construction | 0 | — | A |
| Line Quest LLC TX | Mining & Extraction | 0 | — | D |
| Line Works Construction CA | Construction | 0 | — | F |
| Lineage MD | — | 0 | — | — |
| Lineage Logistics FL | Transportation & Warehousing | 0 | — | A |
| Lineage Logistics PA | Transportation & Warehousing | 0 | — | C |
| Lineage Logistics PFS, LLC NJ | Transportation & Warehousing | 0 | — | B |
| Lineage Logistics Services MI | Transportation & Warehousing | 1 | $292,427 | — |
| Lineage Logistics Services, LLC OH | — | 0 | — | — |
| Lineage Logistics, LLC MI | Transportation & Warehousing | 3 | $155,430 | — |
| Lineage Power PECO II OH | — | 0 | — | — |
| Linear MI | Manufacturing | 0 | — | F |
| Linear AMS MI | — | 0 | — | — |
| Linear Electric, Inc. IL | Construction | 0 | — | A |
| Linear Holdings LLC NJ | — | 0 | — | — |
| Linear Motion, LLC MI | Manufacturing | 0 | — | F |
| Linebacker Equity Management TX | Real Estate | 0 | — | A |
| Linedata L&C, Inc. WA | Professional & Technical Services | 1 | $153,400 | — |
| Linel LLC IN | Manufacturing | 0 | — | F |
| Linemark Printing Inc. MD | Manufacturing | 0 | — | B |
| Linemaster Switch Corporation CT | Manufacturing | 1 | $96,408 | — |
| Linen King AR | Other Services | 0 | — | C |
| Linen King KS | Other Services | 0 | — | F |
| Linen King MO | Other Services | 0 | — | A |
| Linen King OK | Other Services | 0 | — | F |
| Linen King TN | Other Services | 0 | — | C |
| Linen King - Columbia MO | Other Services | 0 | — | F |
| Linen King - Ooltewah, TN TN | Other Services | 0 | — | A |
| Linens & More, LLC TN | — | 0 | — | — |
| Lines & Lundgreen, LLC AZ | Construction | 0 | — | F |
| Linetec WI | Manufacturing | 0 | — | F |
| Lineup Services Corp TX | Administrative & Waste Services | 0 | — | A |
| LINEV Systems US, Inc. TX | Manufacturing | 1 | $75,046 | A |
| Lineville Health and Rehabilitation, LLC AL | Healthcare & Social Assistance | 0 | — | F |
| Lineworks Construction Inc. CA | Construction | 0 | — | F |
| Linfield College OR | Educational Services | 0 | — | B |
| Linfor, Inc. MN | Manufacturing | 0 | — | F |
| Lingo Construction OK | Construction | 0 | — | B |
| Lingo Manufacturing Company, Inc. KY | Manufacturing | 0 | — | F |
| LINGO US INC. IL | Manufacturing | 3 | $150,902 | — |
| Lingomat USA Ltd OR | Manufacturing | 1 | $87,090 | — |
| Lingraphicare America, Inc. NJ | Manufacturing | 1 | $85,000 | — |
| Linguistic Inc. MA | Information & Media | 1 | $141,960 | — |
| Liniform Service OH | Other Services | 0 | — | F |
| Linik Corp. CA | Construction | 0 | — | A |
| Link Electric Co., LLC KY | Construction | 0 | — | F |
| LINK LAB, LLC AZ | Professional & Technical Services | 2 | $64,293 | — |
| Link Labs, Inc. MD | Professional & Technical Services | 1 | $80,000 | — |
| Link Logistics Real Estate Holdco LLC NY | Finance & Insurance | 1 | $208,631 | — |
| Link Manufacturing Inc. MI | Manufacturing | 1 | $61,069 | — |
