| lthaka Harbors, Inc. NY | Professional & Technical Services | 1 | $169,517 | — |
| LTI GA | Manufacturing | 0 | — | F |
| LTI Holdings Inc. DBA Boyd NC | — | 0 | — | — |
| LTIMindtree Limited NJ | Professional & Technical Services | 1,069 | $109,846 | — |
| LTL EXPRESS INC FL | Transportation & Warehousing | 0 | — | A |
| LTL Wholesale Inc PA | Wholesale Trade | 0 | — | A |
| LTM, Incorporated dba Knife River Materials OR | Construction | 0 | — | F |
| LTR Products LLC MD | Manufacturing | 0 | — | F |
| LTR Products LLC MO | Manufacturing | 0 | — | A |
| LTR Products LLC NC | Wholesale Trade | 0 | — | A |
| LTR Products, LLC IL | Manufacturing | 0 | — | A |
| LTS MN | Administrative & Waste Services | 0 | — | C |
| LTS Associate, Inc. CA | Wholesale Trade | 3 | $69,430 | — |
| LTS Lohmann Therapy Systems Corp. NJ | Manufacturing | 0 | — | F |
| LTS Managed Technical Services LLC TX | Construction | 0 | — | D |
| LTS Research Laboratories Inc. NC | Professional & Technical Services | 1 | $84,890 | — |
| LTW Ergonomic Solutions MI | Manufacturing | 0 | — | A |
| LTW Logistics, LLC UT | Transportation & Warehousing | 0 | — | F |
| LU Inc TN | Construction | 0 | — | F |
| Lu Mar Industrial Metals Co., Ltd. CA | Wholesale Trade | 0 | — | A |
| LU Transport IL | Administrative & Waste Services | 0 | — | F |
| Lu-Tek, Inc. CO | Manufacturing | 1 | $107,500 | — |
| Lu-Ve Group Inc. TX | Manufacturing | 1 | $80,000 | — |
| LU-VE US INC. TX | Manufacturing | 0 | — | A |
| Luana Hospitality Group dba Huggos, Huggos on the Rocks, Kai Eats + Drinks, Lava Lava Beach Club, Paradise Gourmet Catering HI | — | 0 | — | — |
| Luau Kalamaku HI | Arts & Entertainment | 0 | — | A |
| Lubbers Chevrolet Ford KS | Retail Trade | 0 | — | A |
| Lubbock Country Club TX | Arts & Entertainment | 0 | — | A |
| Lubbock County Hospital District TX | Healthcare & Social Assistance | 1 | $76,648 | — |
| Lubbock GDA Inc TX | Transportation & Warehousing | 0 | — | A |
| LUBBOCK GLASS & MIRROR TX | Construction | 0 | — | F |
| Lubbock I Enterprises LLC TX | Healthcare & Social Assistance | 0 | — | D |
| Lubbock II Enterprises LLC TX | Healthcare & Social Assistance | 0 | — | F |
| Lubbock III Enterprises LLC TX | Healthcare & Social Assistance | 0 | — | F |
| Lubbock MicroShield, Inc TX | Administrative & Waste Services | 0 | — | F |
| Lubbock Plains Pump Company TX | Wholesale Trade | 0 | — | A |
| Lubbock Retirement LLC TX | Healthcare & Social Assistance | 0 | — | A |
| Lube Plus, Inc PA | Other Services | 0 | — | A |
| LUBE-POWER, INC. MI | Manufacturing | 0 | — | A |
| Lube-Tech GA | Wholesale Trade | 0 | — | A |
| Lube-Tech IA | Wholesale Trade | 0 | — | F |
| Lube-Tech LA | Manufacturing | 0 | — | F |
| Lube-Tech MN | Wholesale Trade | 0 | — | F |
| Lube-Tech WI | Wholesale Trade | 0 | — | B |
| LUBELL AND ROSEN LLC FL | Professional & Technical Services | 1 | $50,000 | — |
| Lubing System, LP TN | Wholesale Trade | 0 | — | A |
| Lubrano Ciavarra Architects, PLLC NY | Professional & Technical Services | 1 | $76,250 | — |
| Lubricar Inc NM | Other Services | 0 | — | A |
| Lubrication Engineers, Inc KS | Manufacturing | 0 | — | C |
| Lubrication Specialties OH | Manufacturing | 0 | — | F |