| Lakewood Reserve CO | Healthcare & Social Assistance | 0 | — | A |
| Lakewood Retirement Community VA | Healthcare & Social Assistance | 0 | — | A |
| Lakewood Township MUA NJ | Utilities | 0 | — | F |
| Lakewood Veterinary Hospital NC | Professional & Technical Services | 0 | — | A |
| Lakey Electric Co. TX | Construction | 0 | — | A |
| Lakha Enterprises, Inc. IL | Accommodation & Food Services | 2 | $2,478,500 | — |
| Lakhi Information Technologies,Inc TX | Professional & Technical Services | 4 | $102,078 | — |
| Lakin Tire East, Inc. CT | Wholesale Trade | 0 | — | C |
| Lakin Tire West CA | Wholesale Trade | 0 | — | F |
| Laklara, Inc. WA | Wholesale Trade | 1 | $70,000 | — |
| Lakos Filtration Solutions CA | Manufacturing | 0 | — | F |
| Lakota Corporation IN | Manufacturing | 0 | — | F |
| Lakota Solutions LLC AK | Other Services | 0 | — | D |
| Lakota Trailers IN | Manufacturing | 0 | — | D |
| Laksan Technologies LLC NJ | Professional & Technical Services | 9 | $105,271 | — |
| Lakshya Technologies Inc OH | Professional & Technical Services | 8 | $92,438 | — |
| LAKSUS TECHNOLOGIES INC. NJ | Professional & Technical Services | 1 | $112,424 | — |
| LAL Acquisition INC IN | Manufacturing | 0 | — | A |
| LALA U.S CO | Manufacturing | 0 | — | D |
| LALA U.S. NE | Manufacturing | 0 | — | F |
| LaLaLand Corporation LLC TX | Accommodation & Food Services | 0 | — | F |
| Lalezarian Developers Inc. NY | Construction | 1 | $75,000 | — |
| Lallemand MN | Manufacturing | 0 | — | A |
| Lallemand ND | Manufacturing | 0 | — | A |
| Lallemand NH | Wholesale Trade | 0 | — | A |
| Lallemand TN | Wholesale Trade | 0 | — | C |
| Lallemand Bio-Indgredients USA LLC (fka Minnesota Specialty Yeast LLC) MN | Manufacturing | 1 | $110,000 | — |
| Lallemand Bio-Ingredients USA LLC MN | Manufacturing | 1 | $110,000 | — |
| Lallemand Specialties Inc WI | Manufacturing | 0 | — | D |
| Lallemand, Inc. MS | Manufacturing | 0 | — | B |
| Lallier Construction, Inc. CO | Construction | 0 | — | A |
| Lally Pipe & Tube KY | Manufacturing | 0 | — | F |
| Lally-Ries, LLC KY | Transportation & Warehousing | 0 | — | A |
| Lallypak Inc NJ | Manufacturing | 0 | — | B |
| Lalumina LA | — | 0 | — | — |
| Lam and the Goat, LLC dba Girl & the Goat IL | — | 0 | — | — |
| LAM ELECTRIC LLC. FL | Construction | 0 | — | A |
| lam Gen 25, LLC NY | Accommodation & Food Services | 0 | — | A |
| Lam Generation NY | Accommodation & Food Services | 0 | — | A |
| Lam Research Corp AZ | Manufacturing | 0 | — | A |
| Lam Research Corp ID | Manufacturing | 0 | — | D |
| Lam Research Corp NY | Manufacturing | 0 | — | F |
| Lam Research Corp. OR | Manufacturing | 0 | — | B |
| Lam Research Corporation CA | Manufacturing | 71 | $137,765 | A |
| Lam Research Corporation MA | Manufacturing | 0 | — | A |
| Lam Research Corporation TX | Manufacturing | 0 | — | A |
| Lam Research Corporation VA | Manufacturing | 0 | — | F |
| Lamar Contractors, LLC LA | Construction | 0 | — | A |
| Lamar County Schools MS | — | 0 | — | — |
| Lamar Estates CO | Healthcare & Social Assistance | 0 | — | A |