| Lake Building Products, Ltd. OH | Manufacturing | 0 | — | A |
| Lake Business Products, Inc. OH | Wholesale Trade | 0 | — | A |
| Lake Central School Corporation IN | Transportation & Warehousing | 0 | — | D |
| Lake Charles Care Center LA | Healthcare & Social Assistance | 0 | — | C |
| LAKE CHARLES GRAND PALAIS (445) - D850010 LA | Accommodation & Food Services | 0 | — | F |
| Lake Charles Heathcare, LLC LA | Healthcare & Social Assistance | 0 | — | F |
| Lake Charles Memorial Health System LA | — | 0 | — | — |
| Lake Charles Memorial Hospital LA | Healthcare & Social Assistance | 0 | — | F |
| LAKE CHARLES SPORTS & REHAB LA | Healthcare & Social Assistance | 0 | — | A |
| Lake Chelan Community Hospital WA | Healthcare & Social Assistance | 0 | — | A |
| Lake Chelan Health WA | Administrative & Waste Services | 0 | — | D |
| Lake City MN | Public Administration | 0 | — | D |
| Lake City Community Hospital SC | — | 0 | — | — |
| Lake City F Automotive Management, LLC FL | Retail Trade | 0 | — | F |
| Lake City G Automotive Management, LLC FL | Retail Trade | 0 | — | A |
| Lake City H Automotive Management, LLC FL | Retail Trade | 0 | — | B |
| LAKE CITY INDUSTRIES, iNC. PA | Manufacturing | 0 | — | A |
| Lake City J Automotive Management, LLC FL | Retail Trade | 0 | — | A |
| Lake City K Automotive Management, LLC FL | Retail Trade | 0 | — | A |
| LAKE CITY MEDICAL INVESTORS LLC ID | Healthcare & Social Assistance | 0 | — | F |
| Lake City N Automotive Management, LLC FL | Retail Trade | 0 | — | A |
| Lake City Nursing and Rehabilitation Center GA | Healthcare & Social Assistance | 0 | — | F |
| Lake City Plating OH | Manufacturing | 0 | — | F |
| Lake City Public Schools - ISD #813 MN | Educational Services | 0 | — | A |
| Lake City Scranton Healthcare center SC | Healthcare & Social Assistance | 0 | — | F |
| Lake City T Automotive Management, LLC FL | Retail Trade | 0 | — | A |
| Lake City Trucking LA | Transportation & Warehousing | 0 | — | A |
| Lake Contracting Inc MA | Construction | 0 | — | A |
| Lake Contracting Inc. IL | Construction | 0 | — | A |
| Lake Conway Landscaping FL | Administrative & Waste Services | 0 | — | D |
| Lake Country Corporation MI | Accommodation & Food Services | 0 | — | D |
| LAKE COUNTRY CORPORATION WI | Manufacturing | 0 | — | F |
| Lake Country Dairy WI | Manufacturing | 0 | — | D |
| Lake Country Foods, Inc. WI | — | 0 | — | — |
| Lake Country Power MN | Utilities | 0 | — | F |
| Lake Country Woodworkers NY | Manufacturing | 0 | — | F |
| Lake County Ambulance Service MN | Healthcare & Social Assistance | 0 | — | A |
| Lake County Forest Preserves IL | Public Administration | 0 | — | D |
| Lake County Government IN | Public Administration | 0 | — | C |
| Lake County Grading Co. IL | Construction | 0 | — | F |
| Lake County Movers Inc., IL | Transportation & Warehousing | 0 | — | F |
| Lake Court Medical Supplies Inc MI | Wholesale Trade | 0 | — | D |
| Lake Crossing Health Center GA | Healthcare & Social Assistance | 0 | — | F |
| Lake Crystal Pharmacy MN | — | 0 | — | — |
| Lake Cumberland District Health Department KY | Public Administration | 0 | — | F |
| Lake Cumberland Physician Practices, LLC KY | Healthcare & Social Assistance | 1 | $239,200 | — |
| Lake Cumberland Regional Hospital KY | Healthcare & Social Assistance | 0 | — | F |
| Lake Cumberland Rheumatology, PLLC KY | Healthcare & Social Assistance | 0 | — | A |
| Lake Cumberland Woodworks , Inc. KY | Manufacturing | 0 | — | A |
| Lake Drive Care & Rehabilitation Center OK | Healthcare & Social Assistance | 0 | — | A |