| Long Beach Community College District CA | Educational Services | 0 | — | A |
| Long Beach Container Terminal LLC CA | Transportation & Warehousing | 0 | — | A |
| Long Beach Fitness LLC CA | — | 0 | — | — |
| LONG BEACH GOLDEN SAILS MGT. LLC DBA LONG BEACH GOLDEN SAILS HOTEL CA | — | 0 | — | — |
| Long Beach Golden Sails, Inc. and CA | — | 0 | — | — |
| Long Beach Memorial Medical Center, CA | — | 0 | — | — |
| Long Beach Memorial Nursing Home, Inc. d/b/a The Komanoff Center for Geriatric and Rehabilitative Medicine NY | — | 0 | — | — |
| Long Beach Metro Cruise CA | Transportation & Warehousing | 0 | — | A |
| Long Beach Metro Ports CA | Transportation & Warehousing | 0 | — | A |
| Long Beach Metro Shore Services CA | Transportation & Warehousing | 0 | — | B |
| Long Beach Public Transportation CA | Public Administration | 0 | — | F |
| Long Brothers of Summerfield, Inc NC | Transportation & Warehousing | 0 | — | A |
| LONG Building Technologies CO | Construction | 0 | — | D |
| Long Electric CA | Construction | 0 | — | D |
| Long Electric Co TX | Construction | 0 | — | F |
| Long Electric Co. Inc. IN | Construction | 0 | — | A |
| Long Fence Company, Inc. MD | Construction | 0 | — | D |
| Long Fence Company, Inc. PA | Construction | 0 | — | F |
| Long Fence Company, Inc. VA | Construction | 0 | — | A |
| LONG FINCH TECHNOLOGIES LLC NJ | Professional & Technical Services | 7 | $89,600 | — |
| Long Fork Coap Company KY | — | 0 | — | — |
| Long Foundation Drilling Co. TN | Construction | 0 | — | A |
| Long Grove Fire Protection District IL | Public Administration | 0 | — | B |
| Long Haul Trucking MN | Wholesale Trade | 0 | — | B |
| LONG IRON SERVICES IL | Transportation & Warehousing | 0 | — | A |
| LONG IRON SERVICES MS | Transportation & Warehousing | 0 | — | A |
| Long Island Animal Emergency, PLLC NY | Professional & Technical Services | 0 | — | F |
| Long Island Automotive Group, Inc. - Administrative Office NY | — | 0 | — | — |
| Long Island Automotive Group, Inc. - Honda Manhasset NY | — | 0 | — | — |
| Long Island Automotive Group, Inc. - Jaguar Huntington NY | — | 0 | — | — |
| Long Island Automotive Group, Inc. - Jaguar Southampton NY | — | 0 | — | — |
| Long Island Automotive Group, Inc. - Land Rover Glen Cove NY | — | 0 | — | — |
| Long Island Automotive Group, Inc. - Land Rover Huntington NY | — | 0 | — | — |
| Long Island Automotive Group, Inc. - Land Rover Southampton NY | — | 0 | — | — |
| Long Island Automotive Group, Inc. - Volvoville Huntington NY | — | 0 | — | — |
| Long Island Compost Corp. NY | Wholesale Trade | 0 | — | C |
| LONG ISLAND CONCRETE, INC NY | Construction | 0 | — | F |
| Long Island Custom Windows LLC dba Renewal by Anderson of Long Island (Call Center) NY | — | 0 | — | — |
| Long Island Electric Utility ServCo LLC NY | Utilities | 1 | $151,600 | — |
| Long Island University NY | Educational Services | 5 | $127,600 | — |
| Long Island Waste Services LLC NY | Administrative & Waste Services | 0 | — | A |
| Long Island Wat NY | Administrative & Waste Services | 0 | — | F |
| Long Island's Burner King LLC NY | Construction | 0 | — | A |
| Long Lake Assisted Living MN | Healthcare & Social Assistance | 0 | — | A |
| Long Leaf Bee Cave TX | Healthcare & Social Assistance | 0 | — | F |
| Long Lewis Ford Hoover AL | Retail Trade | 0 | — | B |
| Long Lewis Ford of Selma AL | Retail Trade | 0 | — | A |
| Long Lewis Ford of the Shoals AL | Retail Trade | 0 | — | C |
| Long Lewis Ford Prattville AL | Retail Trade | 0 | — | F |
| Long Life Roofing Co. WI | Construction | 0 | — | F |
