| Locus Tutum Inc. MA | Information & Media | 1 | $116,002 | — |
| LOCUS, Inc. MA | Professional & Technical Services | 1 | $95,000 | — |
| LOCUST GROVE VILLAGE KS | Healthcare & Social Assistance | 0 | — | F |
| Locust Plastics Inc NC | Manufacturing | 0 | — | A |
| Locust Ridge Healthcare LLC OH | Healthcare & Social Assistance | 0 | — | F |
| Loders Croklan IL | Manufacturing | 0 | — | B |
| Lodestar Systems inc TX | Professional & Technical Services | 3 | $108,039 | — |
| LoDestro Construction IL | Construction | 0 | — | A |
| LODGE AT WHITE BEAR MN | Healthcare & Social Assistance | 0 | — | A |
| Lodge Lumber TX | Wholesale Trade | 0 | — | B |
| Lodge Manufacturing Company TN | Manufacturing | 1 | $100,001 | D |
| Lodge of Saginaw TX | Healthcare & Social Assistance | 0 | — | F |
| Lodge of the Wabash IN | Healthcare & Social Assistance | 0 | — | A |
| Lodge Retirement Community OH | Healthcare & Social Assistance | 0 | — | F |
| Lodge Works KS | — | 0 | — | — |
| Lodgeworks Payroll, LLC CA | Accommodation & Food Services | 0 | — | F |
| Lodgeworks Payroll, LLC KS | Professional & Technical Services | 0 | — | F |
| Lodgeworks Payroll, LLC MA | Accommodation & Food Services | 0 | — | F |
| Lodgeworks Payroll, LLC MN | Accommodation & Food Services | 0 | — | F |
| Lodgeworks Payroll, LLC NJ | Accommodation & Food Services | 0 | — | A |
| Lodgeworks Payroll, LLC NY | Accommodation & Food Services | 0 | — | F |
| Lodgeworks Payroll, LLC PA | Accommodation & Food Services | 0 | — | F |
| Lodgeworks Payroll, LLC TX | Accommodation & Food Services | 0 | — | D |
| Lodgeworks Payroll, LLC UT | Accommodation & Food Services | 0 | — | F |
| Lodgeworks Payroll, LLC VA | Accommodation & Food Services | 0 | — | F |
| Lodgeworks Payroll, LLC WA | Accommodation & Food Services | 0 | — | F |
| Lodging Advisory Foothills Chandler, LLC AZ | Accommodation & Food Services | 0 | — | A |
| Lodging American at Grenada, LLC MS | Administrative & Waste Services | 0 | — | A |
| Lodging by Liberty NC | Manufacturing | 0 | — | B |
| Lodging by Liberty, Inc. dba Charter Furniture COVID19 NC | — | 0 | — | — |
| Lodging Dynamics Hospitality Group, LLC (Courtyard & TownePlace Suites) CA | — | 0 | — | — |
| Lodging Dynamics Hospitality Group, LLC (Hilton Garden Inn) CA | — | 0 | — | — |
| Lodging Dynamics Hospitality Group, LLC (Homewood Suites) CA | — | 0 | — | — |
| Lodging Dynamics Hospitality Group, LLC (Midici Restaurant) CA | — | 0 | — | — |
| Lodging Dynamics Hospitality Group, LLC (Residence Inn) CA | — | 0 | — | — |
| Lodging Fund REIT III, Inc. MN | Accommodation & Food Services | 0 | — | A |
| Lodging Hospitality Management MO | Accommodation & Food Services | 0 | — | F |
| Lodging Kit Company NY | Wholesale Trade | 0 | — | B |
| Lodging Solutions LLC NY | Administrative & Waste Services | 3 | $161,250 | — |
| Lodi Cardroom, Inc CA | Arts & Entertainment | 0 | — | A |
| Lodi Cinemas, LLC CA | Information & Media | 0 | — | F |
| LODI CREEK POST ACUTE CA | Healthcare & Social Assistance | 0 | — | A |
| Lodi Farming, Inc. CA | Agriculture & Forestry | 0 | — | F |
| Lodi Hospitality CA | Accommodation & Food Services | 0 | — | A |
| Lodi Hospitality 1 CA | Accommodation & Food Services | 0 | — | A |
| Lodi House CA | Healthcare & Social Assistance | 0 | — | A |
| Lodi Memorial Hospital Association Inc. dba Adventist Health Lodi CA | — | 0 | — | — |
| Lodi Nursing and Rehabilitation CA | Healthcare & Social Assistance | 0 | — | F |
| Lodi Veterinary Care WI | Professional & Technical Services | 0 | — | A |
| LODIGE USA INC NY | Construction | 0 | — | F |
