| Lake East Christian Church WA | Other Services | 1 | $67,870 | — |
| Lake Elmo Inn MN | Accommodation & Food Services | 0 | — | F |
| Lake Elsinore Storm, LP CA | Arts & Entertainment | 0 | — | A |
| Lake Elsinore Unified School District CA | Educational Services | 0 | — | F |
| Lake Emergency Medical Services, Inc. FL | — | 0 | — | — |
| Lake Engineering Inc. MN | Manufacturing | 0 | — | F |
| Lake Erie Biofuels, LLC dba Hero BX AL | Manufacturing | 0 | — | A |
| Lake Erie Biofuels, LLC dba Hero BX PA | Manufacturing | 0 | — | F |
| Lake Erie College of Osteopathic Medicine, Inc. PA | Educational Services | 1 | $70,000 | — |
| Lake Erie Construction Co. OH | Construction | 0 | — | F |
| Lake Erie Electric of Columbus, Inc. OH | Construction | 0 | — | A |
| Lake Erie Electric of Michigan, Inc. MI | Construction | 0 | — | B |
| Lake Erie Electric of Toledo, Inc. OH | Construction | 0 | — | B |
| Lake Erie Electric, Inc. OH | Construction | 0 | — | B |
| Lake Erie Electric, Inc. - Akron OH | Construction | 0 | — | B |
| Lake Erie Electric, Inc. - Cleveland OH | Construction | 0 | — | C |
| Lake Erie Electric, Inc. - Corporate OH | Construction | 0 | — | A |
| Lake Erie Electric, Inc. - Dayton OH | Construction | 0 | — | A |
| Lake Erie Electric, Inc. - Mansfield OH | Construction | 0 | — | A |
| Lake Erie Frozen Foods OH | Manufacturing | 0 | — | A |
| Lake Erie Graphics Inc OH | Manufacturing | 0 | — | A |
| Lake Erie Nature & Science Center OH | Arts & Entertainment | 0 | — | A |
| Lake Erie Technologies, Inc. OH | Construction | 0 | — | A |
| Lake Erie Tobacco Company NY | Manufacturing | 0 | — | C |
| Lake Erie Transit MI | Transportation & Warehousing | 0 | — | D |
| Lake Foods GA | Manufacturing | 0 | — | C |
| LAKE FOREST COLLEGE IL | Educational Services | 2 | $65,624 | — |
| Lake Forest Owner LLC FL | Healthcare & Social Assistance | 0 | — | C |
| Lake Forest Place IL | Healthcare & Social Assistance | 0 | — | F |
| Lake Geneva Assisted Living, LLC WI | Healthcare & Social Assistance | 0 | — | F |
| Lake Geneva Country Meats WI | Retail Trade | 0 | — | B |
| Lake Gibson Village Health and Rehabilitation Center FL | Healthcare & Social Assistance | 0 | — | F |
| Lake Granbury Medical Center TX | Healthcare & Social Assistance | 0 | — | A |
| Lake Grove School NY | — | 0 | — | — |
| Lake Hamilton Health and Rehab AR | Healthcare & Social Assistance | 0 | — | F |
| Lake Harriet Operator LLC MN | Healthcare & Social Assistance | 0 | — | F |
| Lake Hemet Municipal Water District CA | Utilities | 0 | — | F |
| Lake Hill Development Group, Inc. OH | Construction | 0 | — | F |
| Lake House LLC TX | Administrative & Waste Services | 0 | — | F |
| Lake Houston Lawn Care, Inc. TX | Administrative & Waste Services | 0 | — | A |
| Lake June Scrap Metals TX | Wholesale Trade | 0 | — | A |
| Lake Lawn Resort WI | — | 0 | — | — |
| Lake Manassas SNF LLC VA | Healthcare & Social Assistance | 0 | — | F |
| Lake Meridian Water District WA | Utilities | 0 | — | A |
| Lake Merritt Health Care Center CA | Healthcare & Social Assistance | 0 | — | F |
| Lake Michigan Berry LLC MI | Agriculture & Forestry | 0 | — | A |
| Lake Mills Feed and Grain, Inc. WI | Manufacturing | 0 | — | A |
| Lake Mills Health Services WI | Healthcare & Social Assistance | 0 | — | F |
| Lake Monroe Hospital FL | Healthcare & Social Assistance | 0 | — | F |
| Lake Montgomery Health and Rehabilitation Center FL | Healthcare & Social Assistance | 0 | — | F |