| LNH ONE AR | Healthcare & Social Assistance | 0 | — | F |
| LNK International, Inc. NY | Manufacturing | 3 | $64,667 | F |
| LNK Lodging LLC NE | Accommodation & Food Services | 0 | — | A |
| LNK2 Lodging LLC NE | Accommodation & Food Services | 0 | — | A |
| LNL Anodizing Inc CA | Manufacturing | 0 | — | A |
| LNP Media Group PA | — | 0 | — | — |
| LNRS Data Services Inc. GA | Information & Media | 13 | $144,809 | — |
| LNS America, Inc. OH | Manufacturing | 0 | — | D |
| LNS Global, Inc. MA | Professional & Technical Services | 1 | $130,000 | — |
| LNS STORES LLC KY | Accommodation & Food Services | 1 | $71,000 | — |
| LNS Turbo Inc NC | Manufacturing | 0 | — | F |
| LNW Gaming Inc. NV | Arts & Entertainment | 19 | $129,568 | — |
| LNW Gaming, Inc. MI | — | 0 | — | — |
| LNW Gaming, Inc., fka SG Gaming, Inc. NV | Arts & Entertainment | 1 | $153,084 | — |
| Lo-Temp Engineering, Inc. FL | Construction | 0 | — | F |
| Load Rite Trailers, Inc PA | Manufacturing | 0 | — | F |
| LOAD TO RIDE TRANSPORTATION INC CO | Transportation & Warehousing | 0 | — | F |
| Load Trail TX | Manufacturing | 0 | — | F |
| LOAD: Leaders of Accurate Delivery, LLC GA | Transportation & Warehousing | 0 | — | F |
| Loadcraft Industries, Ltd. TX | — | 0 | — | — |
| Loaded Up LLC KY | Transportation & Warehousing | 0 | — | C |
| Loader Parts Source IN | Manufacturing | 0 | — | A |
| Loadmaster Corporation MI | Manufacturing | 0 | — | F |
| Loadmill Inc. CA | Professional & Technical Services | 1 | $155,168 | — |
| Loadsmart, Inc. IL | Professional & Technical Services | 1 | $138,913 | — |
| loanDepot.com, LLC CA | Finance & Insurance | 4 | $156,304 | F |
| LoanLogics, Inc. FL | Professional & Technical Services | 1 | $72,779 | — |
| LoanMe, Inc. CA | — | 0 | — | — |
| Lob.com, Inc CA | Professional & Technical Services | 3 | $220,000 | — |
| Lobar Associates, Inc. PA | Construction | 0 | — | C |
| Lobar, Inc PA | Construction | 0 | — | D |
| Lobato Construction CO | Construction | 0 | — | A |
| Loberg Construction Co. IL | Construction | 0 | — | A |
| Lobo J Construction LLC LA | Construction | 0 | — | A |
| Lobo Logistics, LLC CO | Mining & Extraction | 0 | — | D |
| Lobo Rojo Orchards LLC WA | Agriculture & Forestry | 0 | — | F |
| Lobos Management PA | Public Administration | 0 | — | F |
| Lobster Place Inc. NY | Accommodation & Food Services | 0 | — | F |
| Lobster Place, Inc. (3 sites) NY | — | 0 | — | — |
| Lobster Trap Co. MA | Wholesale Trade | 0 | — | C |
| LoBue Bros., Inc. CA | — | 0 | — | — |
| LOC Credit Union MI | Finance & Insurance | 0 | — | A |
| Loc Performance MI | Manufacturing | 0 | — | F |
| Loc Performance OH | Manufacturing | 0 | — | F |
| LOC/CMC (Minority Auto Handling) KY | Transportation & Warehousing | 0 | — | B |
| Local Backhaul Networks, LLC MO | Professional & Technical Services | 1 | $115,085 | — |
| Local Bank AL | Finance & Insurance | 0 | — | A |
| Local Bounti Corporation MT | Agriculture & Forestry | 1 | $130,000 | A |
| Local Cannabis MA | Retail Trade | 0 | — | A |
| Local Cannabis MO | Retail Trade | 0 | — | F |