| LEGOLAND Discovery Centre US, LLC dba LEGOLAND Discovery Center Chicago IL | - | 0 | - | - |
| Legoland Florida Resort FL | - | 0 | - | - |
| Legoland New York NY | Arts & Entertainment | 0 | - | F |
| LEGOLAND NY Resort NY | Arts & Entertainment | 0 | - | D |
| Legrand IN | Manufacturing | 0 | - | F |
| Legrand AV IN | Manufacturing | 0 | - | F |
| Legrand AV Inc. NJ | Manufacturing | 0 | - | A |
| Legrand North America SC | Transportation & Warehousing | 0 | - | A |
| Legrand North America, LLC CT | Manufacturing | 2 | $153,268 | - |
| LEH -BDA Crossing TX | - | 0 | - | - |
| LEH-Elmendorf TX | - | 0 | - | - |
| LEH-Falls City TX | - | 0 | - | - |
| LEH-S Presa St TX | - | 0 | - | - |
| Lehigh Cement Company LLC NY | - | 0 | - | - |
| Lehigh Cement Company LLC Nazareth Cement Plant and Terminal PA | - | 0 | - | - |
| Lehigh Cement Company, LLC PA | - | 0 | - | - |
| Lehigh Corporate Headquarters PA | - | 0 | - | - |
| Lehigh Fabrication PA | - | 0 | - | - |
| Lehigh Mining Operation PA | - | 0 | - | - |
| Lehigh Regional Medical Center FL | - | 0 | - | - |
| Lehigh Southwest Cement Company CA | - | 0 | - | - |
| Lehigh Southwest Cement Company dba Lehigh Hanson Services LLC CA | - | 0 | - | - |
| Lehigh Southwest Cement Company-Lehigh Hanso Serives, LLC-Redding Plant CA | - | 0 | - | - |
| Lehigh Southwest Cement Company-Lehigh Hanson ServicesLLC-Cupertino Permanente CA | - | 0 | - | - |
| Lehigh Southwest Cement Company-Lehigh Hanson ServicesLLC-Cupertino Permanente Plant CA | - | 0 | - | - |
| Lehigh Technologies, Inc. GA | - | 0 | - | - |
| Lehigh University PA | Educational Services | 18 | - | - |
| Lehigh Valley Baseball LP PA | Arts & Entertainment | 0 | - | - |
| Lehigh Valley Hospital INC. PA | Healthcare & Social Assistance | 1 | $65,507 | - |
| Lehigh Valley Medi Group PA | - | 0 | - | - |
| Lehigh Valley Media Group PA | - | 0 | - | - |
| Lehigh Valley Physician Group PA | Healthcare & Social Assistance | 4 | $351,250 | - |
| Lehigh Valley Planning Commission PA | Public Administration | 1 | $87,000 | - |
| Lehigh Valley Zoological Society PA | Arts & Entertainment | 0 | - | F |
| Lehigh White Cement Company LLC FL | Manufacturing | 1 | $97,581 | - |
| Lehighton Ambulance Assoc. Inc. PA | Healthcare & Social Assistance | 0 | - | F |
| Lehman Roberts Company TN | Construction | 0 | - | F |
| Lehman Smith & McLeish PLLC DC | Professional & Technical Services | 1 | $190,000 | - |
| LehmanBush Foundation NJ | Educational Services | 1 | $85,000 | - |
| Leia, Inc. CA | Manufacturing | 2 | $156,627 | - |
| Leibish and Co USA Inc. NY | Retail Trade | 1 | $129,896 | - |
| Leica Biosystems IL | Manufacturing | 0 | - | B |
| Leica Biosystems Imaging CA | Manufacturing | 1 | $146,328 | - |
| Leica Biosystems Richmond, INC. IL | Manufacturing | 2 | $154,039 | - |
| Leica Microsystems INC. IL | Manufacturing | 4 | $127,304 | - |
| Leica-Microsystems (San Jose) Corp. CA | - | 0 | - | - |
| Leidos AZ | - | 0 | - | - |
| Leidos CA | Manufacturing | 0 | - | B |
| Leidos FL | - | 0 | - | - |
| Leidos IN | - | 0 | - | - |
