| Longhorn Leasing Co. MI | Transportation & Warehousing | 0 | — | A |
| Longhorn Mechanical TX | Construction | 0 | — | D |
| Longhorn Organics LLC TX | Construction | 0 | — | D |
| Longhorn Recycling, LP TX | Wholesale Trade | 0 | — | F |
| Longhorn Village TX | Healthcare & Social Assistance | 0 | — | F |
| Longhouse-Northshire, Ltd IA | Healthcare & Social Assistance | 0 | — | F |
| Longley Bros Inc. NY | Retail Trade | 0 | — | A |
| Longley Partners, LLC NV | Retail Trade | 0 | — | F |
| Longley Supply Company NC | Wholesale Trade | 0 | — | B |
| Longley Supply Company SC | Wholesale Trade | 0 | — | A |
| LONGMEADOW PLACE MA | Healthcare & Social Assistance | 0 | — | F |
| LONGMONT CO | Healthcare & Social Assistance | 0 | — | F |
| Longmont Assisted Lilving, LLC DBA The Bridge Assisted Living at Life Care Center of Longmont CO | Healthcare & Social Assistance | 0 | — | F |
| LONGMONT REGENT CO | Healthcare & Social Assistance | 0 | — | A |
| Longmont TC LLC CO | Healthcare & Social Assistance | 0 | — | F |
| Longnecker Properties, Inc. LA | Construction | 0 | — | A |
| Longo Toyota CA | — | 0 | — | — |
| Longrich America Int'l Inc. CA | Retail Trade | 1 | $62,400 | — |
| Longs Peak Dairy LLC CO | Agriculture & Forestry | 0 | — | F |
| LONGSTRETH BROTHERS, INC. PA | Construction | 0 | — | A |
| LongTail Ad Solutions, Inc. NY | Professional & Technical Services | 1 | $207,000 | — |
| Longtail Technologies, Inc CA | Professional & Technical Services | 1 | $325,000 | — |
| Longtown Supply Co. Inc. TN | Agriculture & Forestry | 0 | — | A |
| LongTrail Labs Inc. VT | Manufacturing | 1 | $105,144 | — |
| Longview NY | Healthcare & Social Assistance | 0 | — | D |
| Longview Asphalt Inc. TX | Manufacturing | 0 | — | C |
| Longview Bridge & Road, Ltd. TX | Construction | 0 | — | F |
| Longview Bridge and Road TX | Construction | 0 | — | F |
| Longview Coffee Co. NJ | Manufacturing | 0 | — | A |
| Longview Dermott, LLC TX | Accommodation & Food Services | 0 | — | F |
| Longview Glass Co. TX | Construction | 0 | — | A |
| Longview I Enterprises LLC TX | Healthcare & Social Assistance | 0 | — | F |
| Longview III Enterprises LLC TX | Healthcare & Social Assistance | 0 | — | F |
| LONGVIEW INDEPENDENT SCHOOL DISTRICT TX | Educational Services | 14 | $61,819 | — |
| LongView International Technology CA | — | 0 | — | — |
| Longview IV Enterprises LLC TX | Healthcare & Social Assistance | 0 | — | F |
| Longview Philanthropy USA Inc. DE | Professional & Technical Services | 1 | $156,000 | — |
| Longview Rehabilitation Hospital TX | Healthcare & Social Assistance | 0 | — | F |
| Longview Wellness Center TX | Healthcare & Social Assistance | 0 | — | A |
| Longvine Utah, Inc UT | Agriculture & Forestry | 0 | — | F |
| Longwood Elastomers TX | — | 0 | — | — |
| Longwood Health and Rehcabilitation Center FL | Healthcare & Social Assistance | 0 | — | F |
| LONGWOOD MANAGEMENT CA | Healthcare & Social Assistance | 0 | — | C |
| Longwood managment CA | Healthcare & Social Assistance | 0 | — | F |
| LONGWOOD MANOR CONVALESCENT HOSPITAL CA | Healthcare & Social Assistance | 0 | — | A |
| LONGWOOD MANOR CORPORATION CA | Healthcare & Social Assistance | 0 | — | F |
| LONGWOOD MGMT CA | Healthcare & Social Assistance | 0 | — | A |
| Longwood Residences, LP NY | Real Estate | 0 | — | A |
| Longworth PPC LLC TN | Construction | 0 | — | A |
| Longyear MI | Agriculture & Forestry | 0 | — | A |