| Longyear Harvesting & Transportation MI | Agriculture & Forestry | 0 | — | A |
| Lonni Technology Inc TX | Professional & Technical Services | 1 | $75,067 | — |
| Lonnie Lischka Company TX | Construction | 0 | — | F |
| Lonoke County Coop, Inc. AR | Retail Trade | 0 | — | A |
| LONOKE HEALTH AND REHAB AR | Healthcare & Social Assistance | 0 | — | A |
| Lonza CA | Manufacturing | 0 | — | A |
| lonza ME | Manufacturing | 0 | — | A |
| Lonza NH | Manufacturing | 0 | — | A |
| Lonza OR | Manufacturing | 0 | — | A |
| Lonza SC | Manufacturing | 0 | — | A |
| Lonza Biologics Inc. NH | Manufacturing | 10 | $122,813 | — |
| Lonza Biologics, Inc. CA | — | 0 | — | — |
| LONZA HOUSTON INC TX | Manufacturing | 8 | $110,620 | A |
| Lonza Manufacturing LLC CA | Manufacturing | 2 | $121,802 | — |
| LONZA TAMPA LLC FL | Manufacturing | 2 | $105,391 | C |
| LONZA USA Inc. NJ | Manufacturing | 1 | $175,950 | — |
| Lonza Walkersville, Inc. MD | Manufacturing | 0 | — | C |
| Lonza, Inc. PA | — | 0 | — | — |
| Look Electric LLC AZ | Construction | 0 | — | A |
| Looking Glass Factory, Inc. NY | Professional & Technical Services | 1 | $87,500 | — |
| Looking Upwards RI | Healthcare & Social Assistance | 0 | — | F |
| Lookout, Inc. CA | Information & Media | 1 | $162,800 | — |
| Loomis Bros. Equipment Company MO | Wholesale Trade | 0 | — | F |
| Loomis, Sayles & Company, L.P. MA | Finance & Insurance | 4 | $168,251 | — |
| Loomstate, LLC NY | Wholesale Trade | 1 | $74,506 | — |
| Loon LLC CA | — | 0 | — | — |
| Loons Landing Brewery MN | — | 0 | — | — |
| Loop Linen Service LA | Other Services | 0 | — | D |
| Loop Now Technologies, Inc. CA | Information & Media | 2 | $175,032 | — |
| LoopMe, Inc. NY | Professional & Technical Services | 1 | $171,000 | — |
| Loos & Co., Inc. CT | Manufacturing | 0 | — | F |
| Loos & Co., Inc. FL | Manufacturing | 0 | — | F |
| Loos Machine and Automation LLC WI | Manufacturing | 0 | — | A |
| Loos, et al Ltd. NV | Healthcare & Social Assistance | 1 | $500,000 | — |
| Loose Plastics Inc. MI | Manufacturing | 0 | — | D |
| Loot Crate, Inc. CA | — | 0 | — | — |
| LOPAREX AL | — | 0 | — | — |
| Loparex IA | Manufacturing | 0 | — | F |
| Loparex NC | Manufacturing | 0 | — | F |
| Loparex LLC PA | Manufacturing | 0 | — | B |
| Loparex, LLC WI | Manufacturing | 0 | — | F |
| Lopez Foods Inc. IA | Manufacturing | 0 | — | F |
| Lopez Health Systems, Inc. TX | Healthcare & Social Assistance | 0 | — | B |
| Lopez Pallets Inc, CA | Manufacturing | 0 | — | F |
| Lopez Plumbing Systems, Inc. IL | Construction | 0 | — | F |
| LOPEZ SCRAP METAL, INC. TX | Administrative & Waste Services | 0 | — | F |
| Lopez Tank Lining LLC. TX | Construction | 0 | — | A |
| Loquercio Automotive Goshen, LLC IN | Retail Trade | 0 | — | A |
| Loquercio Automotive MCK, LLC Loquercio Automotive MCH, LLC IN | Retail Trade | 0 | — | A |
| Loquercio Automotive North, LLC IL | Retail Trade | 0 | — | F |
