| Leal Vineyards, Inc. CA | - | 0 | - | - |
| Leaman Container TX | Manufacturing | 0 | - | F |
| Lean AI Inc. CA | - | 1 | $237,682 | - |
| Lean Engineering LLC OR | Professional & Technical Services | 1 | $97,968 | - |
| Lean Innovation Labs LLC VA | - | 1 | $125,000 | - |
| Lean IT Inc. VA | Professional & Technical Services | 1 | $90,000 | - |
| LeanCor Supply Chain Group IA | - | 0 | - | - |
| LeanTaaS, Inc. CA | Information & Media | 13 | $183,000 | - |
| Leap Consulting Group LLC CA | - | 1 | $130,000 | - |
| Leap Education CA | Educational Services | 4 | $80,000 | - |
| Leap Group Holdings, Inc. NJ | - | 1 | $247,333 | - |
| Leap IT INC TX | Professional & Technical Services | 2 | $112,973 | - |
| LEAP Social Enterprise, Inc. NJ | Educational Services | 1 | $85,010 | - |
| Leapers, Inc. MI | Manufacturing | 1 | $56,285 | A |
| Leapfrog Product Development, LLC IL | Professional & Technical Services | 2 | $109,794 | - |
| Leapsome Inc. NY | - | 2 | $213,500 | - |
| Lear Coporation MI | Manufacturing | 0 | - | F |
| Lear Corporation AL | Manufacturing | 0 | - | F |
| Lear Corporation IN | Manufacturing | 0 | - | F |
| Lear CORPORATION MI | Manufacturing | 29 | $127,499 | F |
| Lear Corporation MO | Manufacturing | 0 | - | F |
| Lear Corporation NC | Manufacturing | 0 | - | F |
| Lear Corporation OH | Manufacturing | 0 | - | C |
| Lear Corporation PA | Manufacturing | 0 | - | C |
| Lear Corporation SC | Manufacturing | 0 | - | F |
| Lear Corporation TN | - | 0 | - | - |
| Lear Corporation TX | Manufacturing | 0 | - | F |
| Lear Siegler Services Inc. - New Boston (3) TX | - | 0 | - | - |
| Lear-Siegler Mobility Center (URS Federal Serv's) TX | - | 0 | - | - |
| Learfield Communications, LLC MO | Professional & Technical Services | 1 | $115,763 | - |
| 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 | 14 | $101,858 | - |
| 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 Commons, Inc. CA | - | 1 | $241,000 | - |
| Learning Grove INC KY | Healthcare & Social Assistance | 0 | - | D |
| Learning Machine Inc CA | - | 1 | $300,000 | - |
| 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 | - | - |
| Learning Tree Group Inc. CA | - | 2 | $66,934 | - |
