| Lowes Plainfield CT | Retail Trade | 0 | — | F |
| Lowey Dannenberg, P.C. NY | Professional & Technical Services | 2 | $132,500 | — |
| Lowe’s Companies, Inc. MD | — | 0 | — | — |
| Lowe’s Home Center RI | — | 0 | — | — |
| Lowrance Machine TX | Manufacturing | 0 | — | A |
| Lowrance Machine Shop, LLC TX | Manufacturing | 0 | — | F |
| Lowry Enterprises Inc TX | Construction | 0 | — | F |
| Lowry Park Zoological Society of Tampa, Inc. FL | Arts & Entertainment | 0 | — | D |
| Lowry Supply Co OH | Wholesale Trade | 0 | — | A |
| Lowry Tool & Die, Inc. OH | Manufacturing | 0 | — | F |
| LOWWOVRN WHOLESALE LUMBER CORP AR | Manufacturing | 0 | — | F |
| LOXX HAIR USA LLC IL | Wholesale Trade | 2 | $106,200 | — |
| Loyal Companions Animal Hospital & Pet Resort IL | Professional & Technical Services | 0 | — | A |
| Loyal Health, Inc. GA | Information & Media | 1 | $136,000 | — |
| Loyal Nine Development Corp NY | Construction | 0 | — | F |
| Loyal Source Government Services FL | Administrative & Waste Services | 0 | — | A |
| Loyalhanna Care Center PA | Healthcare & Social Assistance | 0 | — | D |
| Loyalsock Operating LLC PA | Healthcare & Social Assistance | 0 | — | F |
| Loyalty Pawn Inc CA | Retail Trade | 0 | — | A |
| Loyd Builders, Inc. KS | Construction | 0 | — | A |
| Loyet Landscape Maintenance Inc MO | Administrative & Waste Services | 0 | — | D |
| Loyola Academy IL | Educational Services | 2 | $55,837 | — |
| Loyola Asset Management LLC FL | Professional & Technical Services | 0 | — | A |
| Loyola Management Company, Inc. CA | Real Estate | 0 | — | A |
| Loyola Marymount University CA | Educational Services | 5 | $107,456 | — |
| Loyola Medicine IL | Healthcare & Social Assistance | 0 | — | A |
| Loyola University Chicago IL | Educational Services | 18 | $73,862 | — |
| Loyola University Chicago Stritch School of Medicine IL | Educational Services | 1 | $57,300 | — |
| Loyola University Health System IL | Healthcare & Social Assistance | 0 | — | F |
| Loyola University Maryland MD | Educational Services | 2 | $114,187 | — |
| Loyola University Medical Center IL | Healthcare & Social Assistance | 1 | $240,000 | A |
| Loyola University New Orleans LA | Educational Services | 1 | $49,390 | — |
| Lozano Plumbing Services, Inc. dba: Plumbing Master CA | Construction | 0 | — | A |
| Lozier TX | — | 0 | — | — |
| Lozier Corporation AL | Manufacturing | 0 | — | F |
| Lozier Corporation IN | Manufacturing | 0 | — | F |
| Lozier Corporation MO | Manufacturing | 0 | — | F |
| Lozier Corporation NE | Manufacturing | 0 | — | F |
| Lozier Corporation PA | Manufacturing | 0 | — | F |
| Lozier Heating & Cooling, Inc. IA | Construction | 0 | — | A |
| LP Fence AZ | Construction | 0 | — | A |
| LP IND. LLC CO | Manufacturing | 0 | — | F |
| LP North Nashville TN | — | 0 | — | — |
| LP Orlando LLC FL | Healthcare & Social Assistance | 0 | — | C |
| LP SUNDANCE CONSTRUCTION INC TX | Construction | 0 | — | D |
| LP's Excavating, Inc. AZ | Construction | 0 | — | A |
| LPA, Inc. CA | Professional & Technical Services | 3 | $124,500 | — |
| LPI Inc WI | Manufacturing | 0 | — | F |
| LPI Industries FL | Manufacturing | 0 | — | A |
| LPI Technical Services VA | Manufacturing | 0 | — | C |
