| Lakeland Nursing & Rehabilitation Center, LLC MS | Healthcare & Social Assistance | 0 | — | F |
| Lakeland Oaks NH LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Lakeland Pallets, Inc. MI | Manufacturing | 0 | — | F |
| Lakeland Regional Health FL | Healthcare & Social Assistance | 0 | — | F |
| Lakeland Regional Health dba Lakeland Regional Health Medical Center FL | Healthcare & Social Assistance | 4 | $81,167 | — |
| Lakeland Seafood Inc FL | Retail Trade | 0 | — | A |
| Lakeland Senior Living OR | Healthcare & Social Assistance | 0 | — | F |
| Lakeland SNF Investors FL | Healthcare & Social Assistance | 0 | — | C |
| Lakeland Specialty Hospital MI | — | 0 | — | — |
| Lakeland Supply Inc. WI | Wholesale Trade | 0 | — | C |
| Lakeland Tours LLC VA | Administrative & Waste Services | 1 | $71,750 | — |
| Lakemont Park Center LLC PA | Arts & Entertainment | 0 | — | F |
| LAKEPAR LLC FL | Retail Trade | 0 | — | A |
| Lakepark Industries of Indiana, Inc. IN | Manufacturing | 0 | — | A |
| LAKEPARK INDUSTRIES, INC. OH | Manufacturing | 0 | — | F |
| Lakepoint Augusta KS | Healthcare & Social Assistance | 0 | — | F |
| Lakepoint El Dorado KS | Healthcare & Social Assistance | 0 | — | A |
| Lakepoint Wichita KS | Healthcare & Social Assistance | 0 | — | F |
| LakePointe Orthodontics, PLLC MI | Healthcare & Social Assistance | 1 | $156,000 | — |
| Lakepointe Senior Care and Rehab MI | Healthcare & Social Assistance | 0 | — | F |
| Lakeport Grocery Outlet CA | Retail Trade | 0 | — | A |
| Laker Fishing Tackle MO | Wholesale Trade | 0 | — | F |
| Lakera Inc. CA | Professional & Technical Services | 1 | $200,000 | — |
| Lakeridge Square Apartments VA | Real Estate | 0 | — | A |
| Lakes & Legends MN | — | 0 | — | — |
| Lakes & Prairies Community Action Partnership, Inc. MN | Healthcare & Social Assistance | 0 | — | A |
| Lakes Building Components MN | Manufacturing | 0 | — | F |
| Lakes Communities MN | Healthcare & Social Assistance | 0 | — | F |
| Lakes Country Service Cooperative MN | Educational Services | 0 | — | D |
| LAKES Express, Inc. GA | Transportation & Warehousing | 0 | — | F |
| Lakes Gas Co. MN | Retail Trade | 0 | — | B |
| Lakes Heating and Air Conditioning, Inc OH | Construction | 0 | — | D |
| Lakes International Lakes International Language Academy MN | Educational Services | 0 | — | A |
| Lakes International Language Academy MN | Educational Services | 13 | $47,654 | A |
| Lakes MediVan MN | Transportation & Warehousing | 0 | — | D |
| Lakes Precision Inc. WI | Manufacturing | 0 | — | A |
| Lakes Region EMS MN | Healthcare & Social Assistance | 0 | — | F |
| Lakes Regional Healthcare IA | Healthcare & Social Assistance | 2 | $58,885 | — |
| Lakeshirts Holdings LLC NY | Manufacturing | 0 | — | A |
| Lakeshirts LLC CO | Manufacturing | 0 | — | A |
| Lakeshirts LLC MI | Manufacturing | 0 | — | D |
| Lakeshirts LLC MN | Manufacturing | 0 | — | C |
| Lakeshore Assisted Living and Memory Care TX | Healthcare & Social Assistance | 0 | — | F |
| LAKESHORE ATSIENA WI | Healthcare & Social Assistance | 0 | — | F |
| Lakeshore Bone and Joint Institute IN | Healthcare & Social Assistance | 0 | — | A |
| Lakeshore Dairy LLC NY | Agriculture & Forestry | 0 | — | A |
| Lakeshore Disposal, Inc. ID | Administrative & Waste Services | 0 | — | F |
| Lakeshore Engineering, LLC IL | Professional & Technical Services | 1 | $85,696 | — |
| Lakeshore Equipment Company d/b/a Lakeshore Learning Materials CA | — | 0 | — | — |
| Lakeshore Equipment Company dba Lakeshore Learning Materials CA | Management of Companies | 0 | — | F |
