| Lovvorn Trucking Corporation AR | Transportation & Warehousing | 0 | — | A |
| Lovvorn Wholesale Lumber Corp AR | Manufacturing | 0 | — | F |
| Low Clubhouse CA | — | 0 | — | — |
| Low Country Motors GA | Other Services | 0 | — | A |
| Low Moor #38433, LLC VA | Accommodation & Food Services | 0 | — | A |
| Low Mountain Construction AZ | Construction | 0 | — | A |
| Low Tech Investments, Inc. NC | Administrative & Waste Services | 0 | — | A |
| Low Voltage Fire, Inc CA | Construction | 0 | — | A |
| Low-Temp Insulations Inc. AZ | Construction | 0 | — | D |
| Lowcountry Aviation Company Asset Rentals, LLC SC | Transportation & Warehousing | 1 | $102,000 | — |
| Lowcountry Endoscopy Center SC | Healthcare & Social Assistance | 0 | — | A |
| Lowcountry Grocers, LLC SC | Retail Trade | 0 | — | A |
| Lowcountry Nursing DBA: Interim Healthcare SC | Healthcare & Social Assistance | 0 | — | F |
| Lowcountry Outpatient Surgery Center SC | Healthcare & Social Assistance | 0 | — | D |
| LOWCOUNTRY REGIONAL WATER SYSTEM SC | Utilities | 0 | — | F |
| Lowcountry Shellfish SC | Wholesale Trade | 0 | — | A |
| Lowe & Fletcher, Inc. MI | Manufacturing | 0 | — | A |
| Lowe & Young Inc OH | Other Services | 0 | — | F |
| Lowe Automotive Distribution MO | Wholesale Trade | 0 | — | C |
| Lowe Automotive Warehouse MO | Wholesale Trade | 0 | — | A |
| Lowe Boats MO | Manufacturing | 0 | — | A |
| Lowe Construction Co. Inc. MI | Construction | 0 | — | A |
| Lowe Electric Supply Company GA | Wholesale Trade | 0 | — | A |
| Lowe Five, Inc., dba North Tacoma Grocery Outlet WA | Retail Trade | 0 | — | D |
| Lowe Manufacturing Co. ,LLC WI | Manufacturing | 0 | — | F |
| Lowe Precast, Inc. TX | Manufacturing | 0 | — | D |
| Lowe Roofing of Wyoming LLC WY | Construction | 0 | — | A |
| Lowe's KS | — | 0 | — | — |
| Lowe's NJ | — | 0 | — | — |
| Lowe's - Store #761 MI | — | 0 | — | — |
| Lowe's - Store 669 MI | — | 0 | — | — |
| Lowe's Companies, INC AK | Retail Trade | 0 | — | C |
| Lowe's Companies, INC AL | Retail Trade | 0 | — | D |
| Lowe's Companies, INC AR | Retail Trade | 0 | — | C |
| Lowe's Companies, INC AZ | Wholesale Trade | 0 | — | F |
| Lowe's Companies, INC CA | Retail Trade | 0 | — | D |
| Lowe's Companies, INC CO | Wholesale Trade | 0 | — | F |
| Lowe's Companies, INC CT | Retail Trade | 0 | — | C |
| Lowe's Companies, INC DC | Retail Trade | 0 | — | C |
| Lowe's Companies, INC DE | Retail Trade | 0 | — | D |
| Lowe's Companies, INC FL | Retail Trade | 0 | — | D |
| Lowe's Companies, INC GA | Retail Trade | 0 | — | C |
| Lowe's Companies, INC HI | Retail Trade | 0 | — | D |
| Lowe's Companies, INC IA | Retail Trade | 0 | — | C |
| Lowe's Companies, INC ID | Retail Trade | 0 | — | F |
| Lowe's Companies, INC IL | Retail Trade | 0 | — | C |
| Lowe's Companies, INC IN | Retail Trade | 0 | — | C |
| Lowe's Companies, INC KS | Retail Trade | 0 | — | D |
| Lowe's Companies, INC KY | Retail Trade | 0 | — | C |
| Lowe's Companies, INC LA | Retail Trade | 0 | — | C |
