| Lowe's HIW, Inc. WA | — | 0 | — | — |
| Lowe's Home Center LA | — | 0 | — | — |
| Lowe's Home Centers Inc. NY | — | 0 | — | — |
| Lowe's Home Centers, Inc. MI | — | 0 | — | — |
| Lowe's Home Centers, Inc. NH | — | 0 | — | — |
| Lowe\'s Home Centers, Inc. VA | — | 0 | — | — |
| Lowell Area Schools MI | Educational Services | 0 | — | B |
| Lowell C Hagen Trucking Inc WI | Transportation & Warehousing | 0 | — | F |
| Lowell Community Charter Public School MA | Educational Services | 3 | $61,333 | — |
| Lowell Community Health Center, Inc. MA | Healthcare & Social Assistance | 1 | $240,365 | — |
| Lowell Corporation MA | Manufacturing | 0 | — | F |
| Lowell General Hospital MA | Healthcare & Social Assistance | 0 | — | F |
| Lowell Managment Company, LLC VA | Professional & Technical Services | 1 | $97,594 | — |
| LOWELL MANUFACTURING COMPANY MO | Manufacturing | 0 | — | C |
| Lowen Corporation KS | Manufacturing | 0 | — | C |
| Lower 48 Contracting/Painting, Inc. WA | Construction | 0 | — | F |
| LOWER BRULE DAY SCHOOL SD | Educational Services | 2 | $57,500 | — |
| Lower Cape Fear LifeCare NC | Healthcare & Social Assistance | 0 | — | F |
| Lower Cape Fear LifeCare SC | Healthcare & Social Assistance | 0 | — | A |
| Lower Colorado River Authority TX | Utilities | 1 | $162,000 | — |
| Lower Columbia College WA | Educational Services | 1 | $83,357 | — |
| Lower Columbia Estuary Partnership OR | Other Services | 0 | — | A |
| Lower East Side Tenement Museum NY | — | 0 | — | — |
| Lower Kuskokwim School District AK | Educational Services | 18 | $81,901 | — |
| Lower Manhattan Dialysis Center, Inc. NY | Healthcare & Social Assistance | 1 | $74,277 | — |
| Lower Manhattan Hospital NY | Healthcare & Social Assistance | 0 | — | D |
| Lower Providence Community Center PA | Healthcare & Social Assistance | 0 | — | F |
| Lower Shore Clinic, Inc. MD | Healthcare & Social Assistance | 0 | — | F |
| Lower Umpqua Hospital District OR | Healthcare & Social Assistance | 0 | — | A |
| Lower Umpqua Hospital District Business Office OR | Professional & Technical Services | 0 | — | A |
| Lower UmpquaHospital District OR | Healthcare & Social Assistance | 0 | — | F |
| Lower Valley Hospital Association dba Family Health West CO | Healthcare & Social Assistance | 0 | — | D |
| Lower Valley Processing, Inc. MT | Wholesale Trade | 0 | — | D |
| Lower Yukon School District AK | Educational Services | 8 | $81,798 | — |
| Lowers Risk Group VA | Professional & Technical Services | 0 | — | A |
| LOWERY CORPORATION FL | Wholesale Trade | 0 | — | A |
| LOWERY CORPORATION IN | Wholesale Trade | 0 | — | C |
| LOWERY CORPORATION MI | Wholesale Trade | 1 | $125,000 | B |
| LOWERY CORPORATION OH | Wholesale Trade | 0 | — | A |
| LOWERY MANUFACTURING INC AL | Manufacturing | 0 | — | A |
| Lowery Plumbing, Heating and Air Conditioning TX | Construction | 0 | — | A |
| Lowes MN | — | 0 | — | — |
| LOWES NC | Management of Companies | 0 | — | F |
| Lowes WA | — | 0 | — | — |
| Lowes Companies, Inc. CA | — | 0 | — | — |
| Lowes Foods #280 NC | Retail Trade | 0 | — | F |
| Lowes Foods LLC GA | Retail Trade | 0 | — | A |
| Lowes Foods LLC NC | Retail Trade | 1 | $150,000 | B |
| Lowes Foods LLC SC | Retail Trade | 0 | — | B |
| Lowes Foods LLC VA | Retail Trade | 0 | — | B |
