| LearningMate Solutions, Inc. NJ | Professional & Technical Services | 4 | $120,000 | - |
| Learntowin, Inc. CA | Information & Media | 1 | $155,605 | - |
| Lease Crutcher Lewis WA | Construction | 0 | - | F |
| Lease Crutcher Lewis WA LLC WA | Construction | 2 | $120,144 | F |
| LeaseLock Technology Services, Inc. TX | Professional & Technical Services | 1 | $115,000 | - |
| Leaselot, Inc. NY | - | 1 | $140,000 | - |
| Leason Ellis LLP NY | - | 2 | $205,000 | - |
| Leavens Enterprises Inc. WA | Administrative & Waste Services | 0 | - | F |
| Leaves Technology LLC TX | Professional & Technical Services | 1 | $100,339 | - |
| Leavitt Medical Inc. UT | - | 1 | $68,910 | - |
| Leax Arkivator Telecom USA Inc. TX | Wholesale Trade | 1 | $50,500 | - |
| Lebanese American University NY | Educational Services | 1 | $200,000 | - |
| Lebanon City School District Board of Education OH | - | 4 | $77,750 | - |
| 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 | - | - |
| Led Vance LLC KY | - | 0 | - | - |
| Ledconn Corp. CA | Manufacturing | 1 | $88,566 | - |
| Leddy Maytum Stacy Architects CA | Professional & Technical Services | 1 | $78,000 | - |
| Ledford Employee Exchange TN | - | 0 | - | - |
| Ledger Hub, INC. NJ | Professional & Technical Services | 1 | $96,096 | - |
| Ledger Investing Inc. NY | Information & Media | 3 | $232,500 | - |
| Ledger Run, Inc. CA | Professional & Technical Services | 2 | $105,000 | - |
| Ledger Run, Inc. NC | - | 1 | $140,000 | - |
| Ledgerhub, INC. NJ | - | 4 | $102,000 | - |
| LedgeTech LLC CO | Manufacturing | 1 | $140,000 | - |
| Ledgeview Living Center ME | - | 0 | - | - |
| Ledra Brands, INC CA | - | 1 | $105,000 | - |
| Ledvance LLC NH | - | 0 | - | - |
