| Lamont Elementary School Distirct CA | Educational Services | 0 | - | F |
| LaMont Limited IA | - | 0 | - | - |
| Lamothermic Corp. (Brewster) NY | - | 0 | - | - |
| Lamplight Inn of Fort Myers FL | - | 0 | - | - |
| Lamplight Inn of Maple Heights OH | - | 0 | - | - |
| Lamprey Health Care, Inc. NH | Healthcare & Social Assistance | 1 | $216,402 | - |
| Lamps Plus INC CA | Retail Trade | 0 | - | A |
| Lamrite West OH | - | 0 | - | - |
| Lamrite West (Pat Catan's) OH | - | 0 | - | - |
| Lamrite West (The Michaels Companies) OH | - | 0 | - | - |
| LAMTEC Corporation PA | Manufacturing | 0 | - | F |
| LAN Cargo S.A. FL | Transportation & Warehousing | 12 | $96,841 | - |
| Lan Se, LLC MN | Construction | 1 | $120,000 | - |
| LAN SE, LLC dba Gate Precast MN | Construction | 2 | $110,000 | - |
| Lanakila Pacific HI | Healthcare & Social Assistance | 0 | - | F |
| Lancaster Burns Construction, Inc CA | Construction | 0 | - | F |
| Lancaster Convalescent Center SC | Healthcare & Social Assistance | 0 | - | F |
| Lancaster County SC | Public Administration | 0 | - | B |
| Lancaster County School District 0001 NE | Educational Services | 1 | $64,355 | - |
| Lancaster EMS PA | Healthcare & Social Assistance | 0 | - | B |
| Lancaster Fitness LLC CA | - | 0 | - | - |
| Lancaster Foods MD | Wholesale Trade | 0 | - | D |
| Lancaster Knives Inc. NY | Manufacturing | 0 | - | F |
| Lancaster Leaf Tobacco Company, Inc. PA | Manufacturing | 0 | - | F |
| Lancaster Location PA | Agriculture & Forestry | 0 | - | F |
| Lancaster Marriott at Penn Square PA | Administrative & Waste Services | 0 | - | F |
| Lancaster Pet Cure INC. CA | Professional & Technical Services | 1 | $208,000 | - |
| Lancaster Preferred Partners PA | - | 0 | - | - |
| Lancaster Rehabilitation Hospital PA | Healthcare & Social Assistance | 0 | - | F |
| Lance Camper Mfg. Corp. CA | Manufacturing | 0 | - | F |
| Lancer Corporation TX | Manufacturing | 1 | $80,000 | - |
| LanceSoft Inc. VA | Administrative & Waste Services | 18 | $104,779 | A |
| Lanco Corporation NY | - | 0 | - | - |
| Lanco Global Systems Inc TX | Professional & Technical Services | 1 | $113,500 | - |
| Lancs Industries NM | Manufacturing | 0 | - | A |
| Land and Sea Department IL | - | 0 | - | - |
| Land Development Consultants, Inc. WA | Professional & Technical Services | 1 | $115,440 | - |
| Land IQ CA | Professional & Technical Services | 1 | $108,930 | - |
| Land Morphology Inc WA | Professional & Technical Services | 1 | $81,000 | - |
| Land N' Sea FL | Wholesale Trade | 0 | - | B |
| Land N' Sea / Kellogg Marine CT | Wholesale Trade | 0 | - | D |
| Land O Lakes MN | Manufacturing | 0 | - | F |
| Land O Lakes MS | - | 0 | - | - |
| Land O Lakes Inc NE | - | 0 | - | - |
| Land O Lakes Inc WI | Manufacturing | 0 | - | F |
| Land O Lakes, Inc. CA | - | 0 | - | - |
| Land O’Lakes, Inc. CA | - | 0 | - | - |
| Land O' Lakes WI | Manufacturing | 0 | - | F |
| Land O'Frost NE | - | 0 | - | - |
| Land O'Frost Inc. IL | Manufacturing | 0 | - | F |
