| Liquidity Services Operations MD | Transportation & Warehousing | 0 | — | A |
| Liquidity Services Operations NC | Transportation & Warehousing | 0 | — | C |
| Liquidity Services Operations NV | Transportation & Warehousing | 0 | — | A |
| Liquidity Services Operations PA | Transportation & Warehousing | 0 | — | D |
| Liquidity Services Operations TX | Transportation & Warehousing | 0 | — | A |
| Liquidity Services, Inc. MD | Retail Trade | 3 | $121,483 | — |
| LiquidMetal Coating Solutions LLC TN | Other Services | 0 | — | A |
| LiquidPower Specialty Products Inc. OK | Manufacturing | 0 | — | A |
| LiquidPower Specialty Products Inc. TX | Manufacturing | 0 | — | A |
| LiquidStack Inc. TX | Manufacturing | 1 | $106,059 | — |
| LiquidX, Inc. NY | Finance & Insurance | 1 | $260,000 | — |
| LiquiTech, Inc. IL | Manufacturing | 0 | — | A |
| Liquor Control Commission IL | Public Administration | 0 | — | F |
| LIR Management Corp/Food Court NY | — | 0 | — | — |
| LIR Management Corp/TGI Friday's NY | — | 0 | — | — |
| Lirio Resources, Inc. IN | Healthcare & Social Assistance | 0 | — | D |
| LIRO ENGINEERS, INC. NY | Professional & Technical Services | 5 | $109,000 | — |
| Lirx Logistics LLC MA | Transportation & Warehousing | 0 | — | C |
| LIRX PHARMACY INC NY | Retail Trade | 1 | $117,541 | — |
| Lisa's Food Mc donalds NJ | Accommodation & Food Services | 0 | — | F |
| Lisa's Food Mc donalds NY | Accommodation & Food Services | 0 | — | D |
| Lischkge Motors Inc IN | Wholesale Trade | 0 | — | A |
| Liscio's Italian Bakery, Inc. NJ | Manufacturing | 0 | — | C |
| LISCR LLC VA | Administrative & Waste Services | 1 | $195,305 | — |
| Lisega, Inc. TN | Wholesale Trade | 0 | — | B |
| LISH NY | Healthcare & Social Assistance | 0 | — | D |
| LISI Aerospace CA | Manufacturing | 0 | — | C |
| Lisi Automotive Hi Vol MI | Manufacturing | 0 | — | F |
| Lisle Corporation IA | Manufacturing | 0 | — | D |
| Lisle Woodridge Fire District IL | Public Administration | 0 | — | D |
| List Biological Laboratories, Inc. CA | Manufacturing | 1 | $106,829 | — |
| List Industries, Inc. FL | Manufacturing | 0 | — | F |
| List Management Services, Inc. FL | Professional & Technical Services | 1 | $108,200 | — |
| Listen Center Inc ND | Healthcare & Social Assistance | 0 | — | A |
| Listen, Inc. MA | Information & Media | 1 | $80,850 | A |
| Listening Ear MI | Healthcare & Social Assistance | 0 | — | A |
| Listening Ear Crisis Center MI | Healthcare & Social Assistance | 0 | — | F |
| Lister Construction CA | Construction | 0 | — | F |
| LISTERHILL TMC AL | — | 0 | — | — |
| Listo, Inc. CA | — | 0 | — | — |
| Litania Sports Group IL | Manufacturing | 0 | — | F |
| Litchfield Building Center MN | Retail Trade | 0 | — | D |
| Litchfield Community Unit School District #12 IL | Educational Services | 0 | — | C |
| LITCHFIELD GROUP LLC SC | Accommodation & Food Services | 0 | — | A |
| Litchfield ISD #465 MN | Educational Services | 0 | — | A |
| Litchfield Oaks SC | Real Estate | 0 | — | A |
| Litchford Falls Healthcare NC | Healthcare & Social Assistance | 0 | — | F |
| Lite Metals Co. OH | Manufacturing | 0 | — | F |
| Lite Tech PA | Manufacturing | 0 | — | F |
| LITE-ON, INC. CA | Manufacturing | 2 | $108,836 | — |
