| Louisiana United Methodist Children and Family Services LA | Healthcare & Social Assistance | 0 | — | F |
| Louisiana Valve Source LA | Manufacturing | 0 | — | A |
| LOUISIANA WHOLESALE DRUG CO LA | Wholesale Trade | 0 | — | A |
| Louisiana-Pacific Corporation AL | Manufacturing | 0 | — | A |
| Louisiana-Pacific Corporation CA | Manufacturing | 0 | — | F |
| Louisiana-Pacific Corporation IL | Manufacturing | 0 | — | A |
| Louisiana-Pacific Corporation ME | Manufacturing | 0 | — | A |
| Louisiana-Pacific Corporation MI | Manufacturing | 0 | — | A |
| Louisiana-Pacific Corporation MN | Manufacturing | 0 | — | A |
| Louisiana-Pacific Corporation NC | Manufacturing | 0 | — | A |
| Louisiana-Pacific Corporation NY | Manufacturing | 0 | — | A |
| Louisiana-Pacific Corporation TN | Management of Companies | 1 | $163,402 | A |
| Louisiana-Pacific Corporation TX | Manufacturing | 0 | — | B |
| Louisiana-Pacific Corporation WI | Manufacturing | 0 | — | A |
| Louisville Bedding AR | Manufacturing | 0 | — | F |
| Louisville Bedding KY | Manufacturing | 0 | — | A |
| Louisville Bedding Company CA | — | 0 | — | — |
| Louisville Cakes LLC KY | Manufacturing | 0 | — | A |
| Louisville Cartage Company KY | Transportation & Warehousing | 0 | — | A |
| Louisville Collegiate School KY | Educational Services | 1 | $56,680 | — |
| Louisville Distilling Company KY | Manufacturing | 0 | — | B |
| Louisville East Post Acute KY | Healthcare & Social Assistance | 0 | — | F |
| Louisville Healthcare MS | Healthcare & Social Assistance | 0 | — | A |
| Louisville Hotel Partners KY | Accommodation & Food Services | 0 | — | A |
| Louisville Jefferson County Metro Government KY | Arts & Entertainment | 0 | — | F |
| Louisville Jefferson County Metro Government - Fleet & Facilities - City Hall KY | Administrative & Waste Services | 0 | — | F |
| Louisville Jefferson County Metro Govt KY | Healthcare & Social Assistance | 0 | — | F |
| Louisville Mechanical Services KY | Construction | 0 | — | A |
| Louisville Paving and Construction KY | Construction | 0 | — | C |
| Louisville Regional Airport Authority KY | Transportation & Warehousing | 0 | — | C |
| Louisville Water Company KY | Utilities | 1 | $104,208 | F |
| Louisville Wheels Transportation Inc. KY | Transportation & Warehousing | 0 | — | A |
| Louisville Winlectric KY | Wholesale Trade | 0 | — | A |
| Lounsbury Excavating Inc. MI | Construction | 0 | — | F |
| Lourdes University OH | — | 0 | — | — |
| Loureiro Engineering Associates CT | Construction | 0 | — | D |
| Lourie Center MD | Healthcare & Social Assistance | 0 | — | F |
| LOUTECH, LLC CA | Manufacturing | 0 | — | F |
| Louth Callan Renewables, LLC CT | Construction | 1 | $105,500 | A |
| Loutit District Library MI | Public Administration | 0 | — | A |
| Louws Truss Inc WA | Manufacturing | 0 | — | F |
| Lov-Cot Warehouse, LP TX | Wholesale Trade | 0 | — | A |
| LOVARC CA | Accommodation & Food Services | 0 | — | F |
| LOVAZZANO HVAC INC CA | Construction | 0 | — | B |
| Lovazzano Mechanical, Inc. CA | Construction | 0 | — | F |
| Lovazzano Sheet Metal, Inc CA | Construction | 0 | — | A |
| Lovco Construction Inc. CA | Construction | 0 | — | A |
| Love & Care Non-Emergency Medical Trensportation llc NJ | — | 0 | — | — |
| Love 2 Learn Consulting LLC CA | — | 0 | — | — |
| LOVE AUTOMOTIVE GROUP, INC CA | Retail Trade | 0 | — | D |
