| LoDolce Machine Co. Inc. NY | Manufacturing | 0 | — | F |
| Lodor Enterprises TX | Manufacturing | 0 | — | A |
| Loeb & Loeb LLP NY | Professional & Technical Services | 1 | $285,000 | — |
| LOEB ELECTRIC CO OH | Wholesale Trade | 0 | — | C |
| Loeffler Construction & Consulting MN | Construction | 0 | — | A |
| Loehmann's - Brooklyn NY | — | 0 | — | — |
| Loehmann's - Chelsea NY | — | 0 | — | — |
| Loehmann's - Upper West Side NY | — | 0 | — | — |
| Loehmann's - White Plains NY | — | 0 | — | — |
| Loehmann'S, Inc. CA | — | 0 | — | — |
| Loehmann's, Inc. (Corporate) NY | — | 0 | — | — |
| Loen Nursery, Inc. OR | Wholesale Trade | 0 | — | F |
| Loenbro, LLC MT | Construction | 0 | — | A |
| Loescher Heating & Air Conditioning Co. IL | Construction | 0 | — | B |
| Loews Chicago LLC IL | — | 0 | — | — |
| Loews Coronado Bay Resort CA | — | 0 | — | — |
| Loews Hollywood Hotel CA | — | 0 | — | — |
| Loews Hotel LA | — | 0 | — | — |
| Loews Hotels & Co FL | Accommodation & Food Services | 0 | — | F |
| Loews Hotels & Co LA | Accommodation & Food Services | 0 | — | D |
| Loews Hotels & Co PA | Accommodation & Food Services | 0 | — | F |
| Loews Hotels & Co. CA | Accommodation & Food Services | 0 | — | F |
| Loews Kansas City Hotel MO | Accommodation & Food Services | 0 | — | F |
| Loews Miami Beach Hotel FL | — | 0 | — | — |
| Loews Minneapolis Hotel 2020 MN | — | 0 | — | — |
| Loews Regency Hotel NY | — | 0 | — | — |
| Loews Regency New York Hotel NY | — | 0 | — | — |
| Loews Santa Monica Hotel Inc CA | — | 0 | — | — |
| Loews Seattle Operating Company, LLC WA | — | 0 | — | — |
| Loews Vanderbilt Hotel TN | — | 0 | — | — |
| Loews Ventana Canyon Resort AZ | — | 0 | — | — |
| Loffredo Fresh Foods IA | Wholesale Trade | 0 | — | D |
| Loffredo Fresh Foods MO | Wholesale Trade | 0 | — | D |
| Loffredo Fresh Foods WI | Wholesale Trade | 0 | — | F |
| Loflin Concrete NC | Manufacturing | 0 | — | F |
| Loft Rehabilitation of Peoria LLC IL | Healthcare & Social Assistance | 0 | — | A |
| Loftech Prototype Manufacturing, LLC MN | Manufacturing | 0 | — | A |
| Loftin Equipment Company AZ | Other Services | 0 | — | A |
| Loftness Specialized Farm Equipment, Inc. MN | Manufacturing | 0 | — | F |
| Lofton Label, Inc MN | Manufacturing | 0 | — | F |
| Loftus Masonry, Inc. MD | Construction | 0 | — | F |
| Log Creek Thinning, Inc. SC | Agriculture & Forestry | 0 | — | C |
| Log Creek Timber Company SC | Agriculture & Forestry | 0 | — | A |
| Log Still Distillery KY | Manufacturing | 0 | — | A |
| Log Still Distilling LLC KY | Manufacturing | 0 | — | F |
| Log10, Inc. CA | Professional & Technical Services | 1 | $210,000 | — |
| Log10, LLC OK | Manufacturing | 1 | $64,834 | — |
| Logan Aluminum Inc. KY | Manufacturing | 0 | — | A |
| Logan Bros Pump & Ag, Inc. CA | Construction | 0 | — | A |
| Logan Bus Company Inc. NY | — | 0 | — | — |
