| L&W Supply Corp. NY | Wholesale Trade | 0 | - | F |
| L&W Supply Corp. TX | Wholesale Trade | 0 | - | F |
| L&W Supply Corp. UT | Wholesale Trade | 0 | - | F |
| L&W Supply Corp. VA | Wholesale Trade | 0 | - | F |
| L&W Supply Corporation IL | Wholesale Trade | 1 | $150,000 | F |
| L&W, Inc., dba Southtec, LLC TN | - | 0 | - | - |
| L'Atelier NA CA | - | 0 | - | - |
| L'atelier Paris Haute Design LLC FL | Manufacturing | 1 | $75,000 | - |
| L'Auberge Casino Hotel LA | - | 0 | - | - |
| L'Auberge Casino Resort LA | - | 0 | - | - |
| L'Auberge de Sedona AZ | - | 0 | - | - |
| L'Auberge de Sonoma Resort Managment, LLC dba MacArthur Place Hotel CA | - | 0 | - | - |
| L'Enfant DC Hotel LLC DC | Accommodation & Food Services | 0 | - | F |
| L'Oreal KY | Transportation & Warehousing | 0 | - | A |
| L'Oreal NJ | Transportation & Warehousing | 0 | - | A |
| L'Oreal USA NJ | Manufacturing | 0 | - | D |
| L'Oreal USA WA | - | 0 | - | - |
| L'Oreal USA AFP, Inc. NY | Manufacturing | 1 | $178,693 | - |
| L'Oreal USA Operations Open Manufacturing CA | - | 0 | - | - |
| L'oreal USA S/D, INC. NY | Retail Trade | 6 | $169,308 | - |
| L'Oréal Travel Retail Americas, Inc. FL | Retail Trade | 1 | $157,000 | - |
| L-3 Communications TX | - | 0 | - | - |
| L-3 Communications Divisions, Electron CA | - | 0 | - | - |
| L-3 Communications Vertex Aerospace LLC NC | - | 0 | - | - |
| L-3 Engineering & Technical Services, CA | - | 0 | - | - |
| L-3 Engineering & Technical Svcs., Inc. FL | - | 0 | - | - |
| L-3 Services Inc. CA | - | 0 | - | - |
| L-3 Services, Inc NJ | - | 0 | - | - |
| L-3 Stratis OK | - | 0 | - | - |
| L-3 Vertex Aerospace MS | - | 0 | - | - |
| L-Cool LLC FL | Construction | 1 | $85,000 | - |
| L-H Battery Company, Inc. OH | Manufacturing | 2 | $140,125 | - |
| L-J-L Trucking, Inc DBA Med-Van Transport PA | Transportation & Warehousing | 0 | - | F |
| L. & J. G. Stickley NC | Manufacturing | 0 | - | F |
| L. & J. G. Stickley NY | Manufacturing | 0 | - | F |
| L. E. Sauer Machine Co. MO | Manufacturing | 0 | - | F |
| L. WOODS LLC L. Wood’s Tap & Pine Lodge IL | - | 0 | - | - |
| L.A. Arena Company, LLC , DBA STAPLES Center CA | - | 0 | - | - |
| L.A. Arena Company, LLC, CA | - | 0 | - | - |
| L.A. Family Housing Corp. at Project Room Key Site at Super 8 by Wyndham Hotel CA | - | 0 | - | - |
| L.A. Family Housing Corp. at Project Room Key Site at The Airtel Plaza Hotel CA | - | 0 | - | - |
| L.A. Family Housing Corp. at Project Room Key Site at The Howard Johnson CA | - | 0 | - | - |
| L.A. Family Housing Corp. at Project Room Key Site at The Sherman Hotel CA | - | 0 | - | - |
| L.A. Fuess Partners, INC. TX | Professional & Technical Services | 4 | $98,500 | - |
| L.A. Hydro-Jet & Rooter Service Inc. CA | Construction | 0 | - | F |
| L.A. Live Cinemas, LLC DBA Regal Cinemas CA | - | 0 | - | - |
| L.A. Live Properties, LLC CA | - | 0 | - | - |
| L.A. Live Theater, LLC CA | - | 0 | - | - |
| L.A. Live Theater, LLC, DBA Microsoft Theater CA | - | 0 | - | - |
| L.A. Metropolitan Medical Center CA | - | 0 | - | - |