| Learjet Inc. AZ | Transportation & Warehousing | 0 | - | B |
| Learjet Inc. CT | Transportation & Warehousing | 0 | - | C |
| Learjet Inc. KS | Transportation & Warehousing | 1 | $108,500 | A |
| Learjet Inc. TX | Transportation & Warehousing | 0 | - | B |
| Learn CT | Educational Services | 0 | - | F |
| Learn & Play Montessori Sch CA | - | 0 | - | - |
| Learn & Play Montessori School CA | - | 0 | - | - |
| Learnable, Inc. MA | Professional & Technical Services | 1 | $124,092 | - |
| Learnbeyond Consulting, LLC. NJ | Professional & Technical Services | 12 | $102,454 | - |
| Learneo, Inc. CA | Information & Media | 5 | $202,200 | A |
| Learners Digest International, Beaconhouse Capital Management, LLC IL | Educational Services | 2 | $152,632 | - |
| Learning Center (Gustavus Adolphus Child and Family Services, Inc.) NY | - | 0 | - | - |
| Learning Grove INC KY | Healthcare & Social Assistance | 0 | - | D |
| Learning Machines A.I., PBC WA | Professional & Technical Services | 1 | $171,000 | - |
| Learning Services Corporation CA | Healthcare & Social Assistance | 0 | - | F |
| Learning Services Corporation GA | Healthcare & Social Assistance | 0 | - | F |
| Learning Solutions Inc. CA | - | 0 | - | - |
| LearningMate Solutions, Inc. NJ | Professional & Technical Services | 1 | $85,163 | - |
| Learntowin, Inc. CA | Information & Media | 1 | $155,605 | - |
| Lease Crutcher Lewis WA | Construction | 0 | - | F |
| Lease Crutcher Lewis WA LLC WA | Construction | 1 | $116,210 | F |
| LeaseLock Technology Services, Inc. TX | Professional & Technical Services | 1 | $115,000 | - |
| Leavens Enterprises Inc. WA | Administrative & Waste Services | 0 | - | F |
| Leaves Technology LLC TX | Professional & Technical Services | 1 | $100,339 | - |
| Leax Arkivator Telecom USA Inc. TX | Wholesale Trade | 1 | $50,500 | - |
| Lebanese American University NY | Educational Services | 1 | $200,000 | - |
| Lebanon Community School Corporation IN | Educational Services | 0 | - | F |
| Lebanon Community Schools OR | Educational Services | 0 | - | F |
| Lebanon Oak Flooring Co LLC KY | Manufacturing | 0 | - | F |
| Lebanon Valley Brethren Home PA | Healthcare & Social Assistance | 0 | - | F |
| Lebanon Valley College PA | Educational Services | 1 | $71,614 | - |
| Lebo Automotive Inc CA | Retail Trade | 0 | - | F |
| LEC NJ | Construction | 0 | - | F |
| Lecgi, INC. KY | Professional & Technical Services | 1 | $83,200 | - |
| Lecker Hospitality LLC PA | Accommodation & Food Services | 1 | $80,600 | - |
| LeClerc Foods Nutrition Arizona, LLC AZ | - | 0 | - | - |
| Leclerc Foods Tennessee LLC TN | Manufacturing | 0 | - | C |
| Leclerc Foods USA PA | Manufacturing | 0 | - | F |
| LECO Corporation MI | Manufacturing | 0 | - | D |
| LECOM In PA | Healthcare & Social Assistance | 0 | - | F |
| LECOM Medical Fitness and Wellness Center PA | - | 0 | - | - |
| Lecoq Cuisine CT | Manufacturing | 0 | - | F |
| Lecorpio, LLC CA | Professional & Technical Services | 1 | $191,000 | - |
| LECS Electrical Contractors TX | Construction | 0 | - | D |
| LECTRA USA Inc. CT | Manufacturing | 1 | $181,268 | - |
| Lectrodryer, LLC KY | Manufacturing | 2 | $58,975 | - |
| Lectronix INC MI | Professional & Technical Services | 1 | $89,752 | - |
| Lectrus Coorpporation TN | - | 0 | - | - |
| Lectrus Corporation TN | - | 0 | - | - |
| Lectrus Corporation TX | - | 0 | - | - |
