| Lost Boys Interactive, LLC FL | — | 0 | — | — |
| Lost Boys Interactive, LLC IN | — | 0 | — | — |
| Lost Boys Interactive, LLC LA | — | 0 | — | — |
| Lost Boys Interactive, LLC MA | — | 0 | — | — |
| Lost Boys Interactive, LLC MN | — | 0 | — | — |
| Lost Boys Interactive, LLC NV | — | 0 | — | — |
| Lost Boys Interactive, LLC OR | — | 0 | — | — |
| Lost Boys Interactive, LLC VA | — | 0 | — | — |
| Lost Boys Interactive, LLC WA | — | 0 | — | — |
| Lost Grove Brewing ID | Manufacturing | 0 | — | F |
| Lost n Found Youth GA | Retail Trade | 0 | — | A |
| Lost Trail Dairy, LLC KS | Agriculture & Forestry | 0 | — | F |
| Lost Valley Farm OR | — | 0 | — | — |
| Lostant CUSD 425 IL | Educational Services | 0 | — | A |
| Lot 2 Restaurant and Wine Bar NE | — | 0 | — | — |
| LOT Management CA | Administrative & Waste Services | 0 | — | F |
| Lot Ocean Transport, Inc. FL | Transportation & Warehousing | 1 | $105,000 | — |
| LoTemp Equipment Company NE | Other Services | 0 | — | F |
| Lothar's Body Shop, Inc NY | Other Services | 0 | — | F |
| LOTO FOOD LLC FL | Accommodation & Food Services | 1 | $40,000 | — |
| Lotspeich Co, of Florida Inc FL | Construction | 0 | — | C |
| Lotspeich Co. of FL Inc FL | Construction | 0 | — | B |
| Lotspeich Company, Inc FL | Construction | 0 | — | A |
| Lotspeich Contracting, Inc. FL | Construction | 0 | — | A |
| Lott Industries OH | Healthcare & Social Assistance | 0 | — | F |
| Lott's Concrete Products, Inc. FL | Manufacturing | 0 | — | D |
| LOTTE BIOLOGICS USA, LLC NY | Manufacturing | 1 | $113,000 | A |
| Lotte Chemical LA | Construction | 0 | — | A |
| Lotte Chemical Alabama Corporation AL | Manufacturing | 0 | — | A |
| Lotte Chemical CA. Inc. CA | Manufacturing | 0 | — | F |
| Lotte Chemical Louisiana, LLC LA | Manufacturing | 0 | — | A |
| Lotte Chemical USA Corporation TX | Management of Companies | 0 | — | A |
| Lotte Hotel Guam, LLC GU | Administrative & Waste Services | 1 | $53,206 | — |
| Lotte New York Palace Hotel NY | — | 0 | — | — |
| Lottery, California State CA | Arts & Entertainment | 0 | — | A |
| Lotus & Windoware, Inc. TN | Wholesale Trade | 0 | — | A |
| Lotus Bakeries US Manufacturing LLC NC | Manufacturing | 0 | — | D |
| Lotus Cars USA, Inc. MI | Manufacturing | 2 | $146,403 | — |
| LOTUS DENTAL PLLC CO | Healthcare & Social Assistance | 1 | $72,800 | — |
| Lotus Gardens Outdoor Living Center, Inc. CA | Retail Trade | 0 | — | A |
| Lotus International Company MI | Wholesale Trade | 0 | — | A |
| Lotus LP CA | Accommodation & Food Services | 0 | — | A |
| Lotus Management Inc. CA | Accommodation & Food Services | 0 | — | F |
| Lotus Managment Inc OR | Accommodation & Food Services | 0 | — | F |
| Lotus Property Services, Inc. CA | Real Estate | 0 | — | A |
| Lotus Root Counseling PLLC IL | Healthcare & Social Assistance | 2 | $130,000 | — |
| Lotus, LLC TX | Administrative & Waste Services | 0 | — | B |
| LOTUSDATA, LLP. NJ | Professional & Technical Services | 4 | $114,452 | — |
| Lotusflare Inc. CA | Professional & Technical Services | 1 | $210,076 | — |
| LotusWorks, Inc. MA | Professional & Technical Services | 3 | $112,524 | F |
