| LVMH Moet Hennessy Louis Vuitton Inc. LOUIS VUITTON US MFG-LOUIS VUITTON US MFG 1 CA | Manufacturing | 0 | — | F |
| LVMH Moet Hennessy Louis Vuitton Inc. LOUIS VUITTON US MFG-LOUIS VUITTON US MFG 2 CA | Manufacturing | 0 | — | F |
| LVMH Moet Hennessy Louis Vuitton Inc. MAKE UP FOR EVER LLC-MAKE UP FOREVER NEW YORK NY | Wholesale Trade | 0 | — | A |
| LVMH Moet Hennessy Louis Vuitton Inc. SAN DIMAS LUGGAGE-SAN DIMAS LUGGAGE ONTARIO CA | Manufacturing | 0 | — | F |
| LVMH Moet Hennessy Louis Vuitton Inc. SEPHORA USA-SEPHORA -BELCAMP DC 4622 MERCEDES MD | Transportation & Warehousing | 0 | — | B |
| LVMH Moet Hennessy Louis Vuitton Inc. SEPHORA USA-SEPHORA -SOUTHDALE MN | Retail Trade | 0 | — | A |
| LVMH Moet Hennessy Louis Vuitton Inc. SEPHORA USA-SEPHORA PERRYMAN DC MD | Transportation & Warehousing | 0 | — | A |
| LVMH Moet Hennessy Louis Vuitton Inc. SEPHORA USA-SEPHORA SALT LAKE CITY DC UT | Transportation & Warehousing | 0 | — | A |
| LVMH Moet Hennessy Louis Vuitton Inc. SEPHORA USA-SEPHORA USA -SDC MS | Transportation & Warehousing | 0 | — | A |
| LVMH Moet Hennessy Louis Vuitton Inc. SEPHORA USA-SEPHORA- MALL OF AMERICA 200 W MARKET MN | Retail Trade | 0 | — | A |
| LVMH Moet Hennessy Louis Vuitton Inc. SEPHORA USA-SEPHORA-RIDGEDALE 12669 WAYZATA MN | Retail Trade | 0 | — | A |
| LVMH Moet Hennessy Louis Vuitton Inc. SEPHORA USA-SEPHORA-ROSEDALE 2016 ROSEDALE CTR MN | Retail Trade | 0 | — | A |
| LVO Mfg. Inc. IA | Manufacturing | 0 | — | A |
| LVP KY | Retail Trade | 0 | — | A |
| LVR, Inc. PA | Construction | 0 | — | D |
| LVS NV | Transportation & Warehousing | 0 | — | F |
| LVS PAR NV | Transportation & Warehousing | 0 | — | A |
| LVS, LLC CA | Manufacturing | 0 | — | F |
| LVT Labs, LLC GA | Professional & Technical Services | 5 | $95,331 | — |
| LW Allen LLC WI | Manufacturing | 0 | — | A |
| LW Scientific, Inc. GA | Manufacturing | 0 | — | F |
| LWF Services TX | Mining & Extraction | 0 | — | D |
| LWL, Inc. TX | Construction | 0 | — | A |
| LWM Holdings MI | Administrative & Waste Services | 0 | — | A |
| LWP Cypress PM, LLC FL | Accommodation & Food Services | 0 | — | A |
| LWR Communities, LLC FL | Administrative & Waste Services | 0 | — | A |
| LWRC International LLC MD | Manufacturing | 0 | — | A |
| LX Hausys America, Inc. GA | Manufacturing | 2 | $58,500 | F |
| LX Pantos CA | Transportation & Warehousing | 0 | — | A |
| LX Pantos IL | Transportation & Warehousing | 0 | — | A |
| LX Pantos NJ | Transportation & Warehousing | 0 | — | A |
| LX Pantos TX | Transportation & Warehousing | 0 | — | A |
| LX Pantos America, Inc. TX | — | 0 | — | — |
| LXR INFOTECH INC TX | Professional & Technical Services | 2 | $104,593 | — |
| Ly Brothers Corporation / DBA Sugar Bowl Bakery CA | Manufacturing | 0 | — | B |
| Ly Brothers Corporation / DBA Sugar Bowl Bakery GA | Manufacturing | 0 | — | C |
| Lycee Francais de Chicago IL | Educational Services | 2 | $83,790 | — |
| Lycee Francais de la Nouvelle Orleans, Inc. LA | Educational Services | 2 | $82,942 | — |
| Lycee Francais Nouvelle Orleans LA | Educational Services | 7 | $48,203 | — |
| Lycoming College PA | Educational Services | 1 | $47,000 | — |
| Lycoming Engines PA | Manufacturing | 0 | — | A |
| Lycro Manufacturing, Inc IN | Manufacturing | 0 | — | F |
| Lycus Ltd. AR | Manufacturing | 0 | — | A |
| Lycée Français de Chicago IL | Educational Services | 0 | — | A |
| LYDA Tech LLC CA | Wholesale Trade | 1 | $74,880 | — |
| lydall NC | Manufacturing | 0 | — | A |
| Lydall Performance Materials Rochester NH | Manufacturing | 0 | — | D |
| Lydia Security Monitoring, Inc. MD | — | 0 | — | — |
| Lydick-Hooks Roofing Co. of Wichita Falls, Inc. TX | Construction | 0 | — | F |
| Lydick-Hooks Roofing of Lubbock, Inc. TX | Construction | 0 | — | F |
