| Lake Union Drydock Co WA | Manufacturing | 0 | — | F |
| Lake Valley Operations NV | Wholesale Trade | 0 | — | C |
| Lake Ventures, LLC (Fresh Thyme Farmers Market) OH | — | 0 | — | — |
| Lake View Hospital MN | Healthcare & Social Assistance | 0 | — | A |
| Lake View Retirement Residence, Inc. FL | Healthcare & Social Assistance | 0 | — | A |
| Lake View Terrace AZ | Healthcare & Social Assistance | 0 | — | F |
| Lake Villa Fire Protection District IL | Public Administration | 0 | — | D |
| Lake Wendell Farming Co., LLC NC | Agriculture & Forestry | 0 | — | A |
| Lake Winnie GA | Arts & Entertainment | 0 | — | F |
| Lake Worth I Enterprises LLC TX | Healthcare & Social Assistance | 0 | — | F |
| Lake Zurich Community Unit School District 95 IL | Educational Services | 0 | — | D |
| LAKE-SUMTER Emergency Medical Services FL | — | 0 | — | — |
| lakecity Housing PA | Construction | 0 | — | A |
| Lakefield Professional Group of Arizona AZ | Professional & Technical Services | 0 | — | F |
| Lakefield Professional Group of Minnesota MN | Professional & Technical Services | 0 | — | F |
| Lakefield Professional Group of Oregon OR | Professional & Technical Services | 0 | — | F |
| Lakefield Professional Group of Texas TX | Professional & Technical Services | 0 | — | F |
| Lakefield Professional Group of Washington WA | Professional & Technical Services | 0 | — | F |
| Lakefield Professional Group of Washington WV | Professional & Technical Services | 0 | — | F |
| Lakefield Veterinary Group AK | Professional & Technical Services | 0 | — | A |
| Lakefield Veterinary Group AZ | Professional & Technical Services | 0 | — | F |
| Lakefield Veterinary Group IN | Professional & Technical Services | 0 | — | A |
| Lakefield Veterinary Group MN | Professional & Technical Services | 0 | — | F |
| Lakefield Veterinary Group MT | Professional & Technical Services | 0 | — | A |
| Lakefield Veterinary Group OR | Professional & Technical Services | 0 | — | F |
| Lakefield Veterinary Group TX | Professional & Technical Services | 0 | — | F |
| Lakefield Veterinary Group WA | Professional & Technical Services | 0 | — | A |
| Lakefront IL | Healthcare & Social Assistance | 0 | — | D |
| Lakefront Brewery WI | Manufacturing | 0 | — | A |
| Lakefront Lines, Inc. OH | — | 0 | — | — |
| Lakehaven Water and Sewer District WA | Utilities | 0 | — | D |
| Lakehead Concrete Works, Inc WI | Manufacturing | 0 | — | F |
| Lakehead Constructors, Inc. WI | Construction | 0 | — | C |
| Lakehouse Escanaba MI | Healthcare & Social Assistance | 0 | — | A |
| Lakehouse Hotel, LLC CA | — | 0 | — | — |
| LakeHouse Lake Mills WI | Healthcare & Social Assistance | 0 | — | F |
| LAKEHOUSE MENOMONEE WI | Healthcare & Social Assistance | 0 | — | A |
| Lakehouse New Holstein WI | Healthcare & Social Assistance | 0 | — | A |
| Lakeland Asphalt Corporation MI | Manufacturing | 0 | — | D |
| Lakeland Bus Lines NJ | Transportation & Warehousing | 0 | — | D |
| Lakeland Care Inc WI | Healthcare & Social Assistance | 0 | — | A |
| LAKELAND COMMUNITY HOSPITAL AL | — | 0 | — | — |
| Lakeland Company of Barron County Inc. WI | Manufacturing | 0 | — | F |
| LAKELAND ELECTRIC INC TN | Construction | 0 | — | F |
| LAKELAND HILLS CENTER FL | Healthcare & Social Assistance | 0 | — | A |
| LAKELAND HILLS REHABILITATION CENTER LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Lakeland Holdings LLC IL | Wholesale Trade | 0 | — | F |
| Lakeland Manufacturing MN | Manufacturing | 0 | — | A |
| Lakeland Mental Health Center MN | Healthcare & Social Assistance | 0 | — | A |
| Lakeland Mills Inc MI | Manufacturing | 0 | — | F |
