| Ledvance LLC PA | - | 0 | - | - |
| LEDVANCE LLC-Winchester KY | - | 0 | - | - |
| Ledvance, LLC MA | Manufacturing | 1 | $119,643 | - |
| Ledwell & Son Enterprises INC TX | Manufacturing | 0 | - | C |
| Lee & Hayes PC WA | Professional & Technical Services | 1 | $190,000 | - |
| Lee Adjustment Center KY | - | 0 | - | - |
| Lee Beverage of WI LLC WI | Wholesale Trade | 0 | - | F |
| Lee Brand KS | - | 0 | - | - |
| Lee Brass AL | Manufacturing | 0 | - | D |
| Lee Brass Acquisitions, LLC AL | Manufacturing | 0 | - | D |
| Lee Company TN | Construction | 2 | $83,990 | C |
| Lee Container GA | Manufacturing | 0 | - | F |
| Lee County Government NC | Public Administration | 0 | - | A |
| Lee County School District SC | Educational Services | 20 | $57,348 | - |
| Lee County School System GA | - | 2 | $66,411 | - |
| Lee County Services FL | Construction | 0 | - | F |
| Lee Enterprises WI | - | 0 | - | - |
| Lee Enterprises IN | - | 0 | - | - |
| Lee Equity Partners, LLC NY | Finance & Insurance | 2 | $175,000 | - |
| Lee Hecht Harrison, LLC MI | Professional & Technical Services | 1 | $135,000 | - |
| Lee Industries LLC NC | Manufacturing | 0 | - | F |
| Lee Johnson Auto Family WA | - | 0 | - | - |
| Lee Kum Kee (USA) Inc. CA | - | 1 | $65,333 | - |
| Lee Masonry Products, Inc KY | Manufacturing | 0 | - | F |
| Lee Montessori Public Charter Schools DC | Educational Services | 1 | $76,586 | - |
| Lee Regional Medical Center VA | - | 0 | - | - |
| Lee Vista Pediatrics, Corp. FL | - | 1 | $200,000 | - |
| Lee’s United Gymnastics Academy, LLC CA | - | 0 | - | - |
| Lee's Piggly Wiggly, Inc WI | Retail Trade | 0 | - | C |
| Lee's Pottery, Inc. CA | Manufacturing | 1 | $81,668 | - |
| Lee's Summit Pointe MO | Healthcare & Social Assistance | 0 | - | - |
| Leeann Chin MN | - | 0 | - | - |
| Leech Lake Band of Ojibwe MN | - | 1 | $63,190 | - |
| Leech Lake Financial Services MN | Finance & Insurance | 2 | $87,506 | - |
| Leed Selling Tools IN | Manufacturing | 0 | - | A |
| Leeds West Groups CO | Administrative & Waste Services | 0 | - | C |
| Leeds West Groups IA | Other Services | 0 | - | D |
| Leeds West Groups IL | Other Services | 0 | - | B |
| Leedstone, Inc. MN | Retail Trade | 0 | - | A |
| Leela Consultancy INC. DE | Professional & Technical Services | 1 | $92,000 | - |
| Leela Consultancy LLC NC | Professional & Technical Services | 2 | $124,374 | - |
| LeeMAH Electronics, Inc. TX | Manufacturing | 0 | - | A |
| Leena AI NY | - | 1 | $150,000 | - |
| LEER Group CA | - | 0 | - | - |
| LEER Group - 1242 CA | - | 0 | - | - |
| Leerink Partners LLC MA | Finance & Insurance | 4 | $345,000 | - |
| Leers Weinzapfel Associates, Architects Inc. MA | Professional & Technical Services | 1 | $80,000 | - |
| Lees-McRae College, Inc. NC | Educational Services | 1 | $66,000 | - |
| LeeSar FL | Wholesale Trade | 0 | - | F |
| Leevers Foods Inc ND | Retail Trade | 0 | - | A |
