| L&M Fleet Supply MN | Transportation & Warehousing | 0 | — | C |
| L&M Fleet Supply WI | Retail Trade | 0 | — | D |
| L&M Logistics Group, Inc. CA | Transportation & Warehousing | 0 | — | A |
| L&M Radiator, Inc Hibbing MN | Manufacturing | 0 | — | C |
| L&M Radiator, Inc Yankton SD | Manufacturing | 0 | — | D |
| L&M Service Contractors LLC VT | Construction | 0 | — | A |
| L&M Services Inc WA | Administrative & Waste Services | 0 | — | F |
| L&M Transportation Service FL | Transportation & Warehousing | 0 | — | A |
| L&M Transportation Service NC | Transportation & Warehousing | 0 | — | A |
| L&M Transportation Service SC | Transportation & Warehousing | 0 | — | A |
| L&N FOOD STORE, INC. LA | Retail Trade | 0 | — | A |
| L&N HARDWOODS, INC. WI | Manufacturing | 0 | — | F |
| L&N Label Company FL | Manufacturing | 0 | — | A |
| L&P Painting Company IA | Construction | 0 | — | A |
| L&P Rebar Installers, LLC TX | Construction | 0 | — | A |
| L&R Distributors CA | — | 0 | — | — |
| L&R Distributors NY | Wholesale Trade | 0 | — | D |
| L&R Distributors, Inc - Brooklyn Warehouse NY | — | 0 | — | — |
| L&R Distributors, Inc - Deer ParkWarehouse NY | — | 0 | — | — |
| L&R Industries, Inc MO | Manufacturing | 0 | — | F |
| L&R Integrity, LLC NV | Construction | 0 | — | F |
| L&R Manufacturing Company NJ | Manufacturing | 0 | — | F |
| L&R Plumbing TN | Construction | 0 | — | A |
| L&R Structural Corporation FL | Construction | 0 | — | C |
| L&R USA Inc WI | Manufacturing | 0 | — | A |
| L&S Construction, Inc. CA | Construction | 0 | — | F |
| L&S Demo Recycling.com PA | Administrative & Waste Services | 0 | — | A |
| L&S Electric, Inc. MI | Other Services | 0 | — | A |
| L&S Electric, Inc. MN | Other Services | 0 | — | F |
| L&S Electric, Inc. WI | Other Services | 0 | — | B |
| L&S Energy Services, Inc. NY | Professional & Technical Services | 1 | $115,000 | — |
| L&S Enterprises, LLC FL | Construction | 0 | — | F |
| L&S Packing Company NY | Manufacturing | 0 | — | F |
| L&S Plumbing Partnership, Ltd. d/b/a L&S Mechanical TX | Construction | 0 | — | F |
| L&S Plumbing Partnership, Ltd. d/b/a/ L&S Mechanical TX | Construction | 0 | — | F |
| L&S Services, LLC FL | — | 0 | — | — |
| L&S Site Contractor NC | Construction | 0 | — | A |
| L&T Construction, Inc MS | Construction | 0 | — | A |
| L&T Precision LLC CA | Manufacturing | 0 | — | D |
| L&T Tech Solutions Inc. IL | Professional & Technical Services | 3 | $108,100 | — |
| L&T Technology Services Limited NJ | Professional & Technical Services | 320 | $101,005 | — |
| L&T Technology Services LLCavee NJ | Professional & Technical Services | 1 | $94,831 | — |
| L&W Engineering, Inc. IN | Manufacturing | 0 | — | F |
| L&W Group-Arlington Stamping TX | — | 0 | — | — |
| L&W inc MI | Manufacturing | 0 | — | F |
| L&W INDUSTRIES, LLC MO | Manufacturing | 0 | — | F |
| L&W Investments Inc. OH | Manufacturing | 0 | — | F |
| L&W Supply Corp. AL | Wholesale Trade | 0 | — | F |
| L&W Supply Corp. AR | Wholesale Trade | 0 | — | A |
| L&W Supply Corp. AZ | Wholesale Trade | 0 | — | F |
