| Lion's Share Company OH | Construction | 0 | — | D |
| Lionberger Construction VA | Construction | 0 | — | A |
| Lionbridge WA | — | 0 | — | — |
| Lionbridge Technologies, LLC MA | Professional & Technical Services | 3 | $98,979 | — |
| LionHeart Critical Power Specialists, Inc. IL | Other Services | 0 | — | A |
| Lionheart Places, LLC. TX | Professional & Technical Services | 1 | $75,000 | — |
| Lionheart Recovery Center NV | Healthcare & Social Assistance | 0 | — | A |
| Lionheart Strategic Management LLC NY | Finance & Insurance | 1 | $150,000 | — |
| Lionmark Construction Companies LLC MO | Construction | 0 | — | D |
| Lionpoint Group LLC NY | Professional & Technical Services | 1 | $155,000 | — |
| Lions Camp Tatiyee, Inc. AZ | Healthcare & Social Assistance | 0 | — | A |
| Lions Eye Bank of Wisconsin, Inc WI | Healthcare & Social Assistance | 0 | — | D |
| LIONS GATE NJ | Healthcare & Social Assistance | 0 | — | F |
| Lions Gate Entertainment, Inc. CA | Information & Media | 0 | — | A |
| Lions Investment & Trading Inc TX | Wholesale Trade | 0 | — | F |
| Lions Investment & Trading Inc. CA | Wholesale Trade | 2 | $125,000 | D |
| Lions VisionGift OR | Healthcare & Social Assistance | 0 | — | A |
| Lions Volunteer Blind Industries TN | Manufacturing | 0 | — | A |
| Lions World Vision Institute FL | Healthcare & Social Assistance | 0 | — | A |
| Lionsgate CA | — | 0 | — | — |
| Lionshead Alloys LLC IN | Wholesale Trade | 0 | — | A |
| Lionshead Precision Metals, LLC IN | Manufacturing | 0 | — | F |
| LIONSTONE OH | Healthcare & Social Assistance | 0 | — | D |
| Lionstone Care LLC OH | Healthcare & Social Assistance | 0 | — | F |
| LionTree LLC NY | Finance & Insurance | 3 | $143,333 | — |
| Lipa Corp FL | Construction | 0 | — | F |
| Lipari Foods IL | Wholesale Trade | 0 | — | F |
| Lipari Foods KY | — | 0 | — | — |
| Lipari Foods MI | Wholesale Trade | 0 | — | F |
| Lipari Foods MN | Wholesale Trade | 0 | — | F |
| Lipari Foods NY | Wholesale Trade | 0 | — | F |
| Lipari Foods OH | Manufacturing | 0 | — | A |
| Lipari Foods WI | Wholesale Trade | 0 | — | C |
| Lipari Foods (I&K Distributors/Countryside Foods) OH | — | 0 | — | — |
| Lipari Foods - IK LLC KY | — | 0 | — | — |
| Lipari Foods, LLC IN | — | 0 | — | — |
| Liphatech, Inc. WI | Manufacturing | 0 | — | D |
| Lipman Brothers LLC TN | Wholesale Trade | 0 | — | F |
| Lipman Produce NC | — | 0 | — | — |
| Lipper International Inc. CT | Wholesale Trade | 0 | — | C |
| Lippert AL | Manufacturing | 0 | — | C |
| Lippert GA | Manufacturing | 0 | — | A |
| Lippert IL | Transportation & Warehousing | 0 | — | C |
| Lippert IN | Manufacturing | 0 | — | F |
| Lippert NY | Manufacturing | 0 | — | F |
| Lippert SC | Manufacturing | 0 | — | F |
| Lippert TX | Manufacturing | 0 | — | F |
| Lippert 80F IN | Transportation & Warehousing | 0 | — | A |
| Lippert Componenets, Inc. KS | — | 0 | — | — |
| Lippert Components WI | Manufacturing | 0 | — | F |
