| Leidos LA | - | 0 | - | - |
| Leidos MD | - | 0 | - | - |
| Leidos NM | - | 0 | - | - |
| Leidos TN | - | 0 | - | - |
| Leidos Biomedical Research, Inc. MD | Professional & Technical Services | 4 | $108,997 | D |
| Leidos Engineering, LLC VA | Professional & Technical Services | 3 | $107,429 | - |
| Leidos QTC VA | - | 0 | - | - |
| Leidos, Inc. VA | Professional & Technical Services | 25 | $124,311 | - |
| Leidos-Killeen TX | - | 0 | - | - |
| Leidos-VA Austin IT Center TX | - | 0 | - | - |
| Leiods FL | - | 0 | - | - |
| Leisure Care CO | Healthcare & Social Assistance | 0 | - | F |
| Leisure Care OR | Healthcare & Social Assistance | 0 | - | F |
| Leisure Care Inc. CT | Healthcare & Social Assistance | 0 | - | - |
| Leisure Care, LLC dba The Landing Silver Spring MD | - | 0 | - | - |
| Leisure Hotel LLC MN | Accommodation & Food Services | 0 | - | F |
| Leisure Pools Manufacturing USA Marion Inc. SC | Manufacturing | 0 | - | F |
| Leisure Society LLC dba El Dorado CA | - | 0 | - | - |
| Leisure Sports Hospitality CA | - | 0 | - | - |
| Leiters Health CO | Manufacturing | 0 | - | F |
| Leitner-Poma CO | Manufacturing | 0 | - | D |
| LEK Partners, LLC GA | Professional & Technical Services | 1 | $105,000 | - |
| Leland Inc. UT | Professional & Technical Services | 1 | $135,000 | - |
| Leland School District MS | Educational Services | 3 | $45,012 | - |
| Leland Stanford Jr. Univ/SLAC National Accelerator Lab CA | Educational Services | 35 | $108,867 | - |
| Leman Manhattan Preparatory School LLC NY | Educational Services | 1 | $90,002 | - |
| LeMans Corporation WI | Wholesale Trade | 2 | $139,017 | - |
| LeMaster Steel Erectors Inc. IN | Construction | 0 | - | F |
| LeMaster Steel Erectors Inc. - Elkhart IN | - | 0 | - | F |
| Lemay Avenue Health & Rehab CO | Healthcare & Social Assistance | 0 | - | F |
| Lemay Avenue Health and Rehab CO | Healthcare & Social Assistance | 0 | - | - |
| Lemberg Electric WI | Construction | 0 | - | F |
| Lemco Mills Inc NC | - | 0 | - | - |
| LeMeridian Denver - Update CO | - | 0 | - | - |
| LeMeridien Denver - Update CO | - | 0 | - | - |
| Lemi, Inc. CA | Professional & Technical Services | 1 | $295,000 | - |
| Lemnature AquaFarms USA, Inc FL | Agriculture & Forestry | 0 | - | F |
| Lemon Grove Care & Rehabilitation Center CA | Healthcare & Social Assistance | 0 | - | F |
| Lemon Tree Labs Inc. NY | Information & Media | 1 | $68,000 | - |
| Lemongrass Consulting US Inc. NJ | Professional & Technical Services | 2 | $150,509 | - |
| Len-Tex CORPORATION NH | Manufacturing | 0 | - | F |
| Lenape Forged Products CORP. PA | Manufacturing | 0 | - | F |
| Lenawee Medical Care Facility MI | Healthcare & Social Assistance | 0 | - | F |
| Lenbrook Square Foundation, Inc. GA | Healthcare & Social Assistance | 0 | - | F |
| Lenco Industries MA | Manufacturing | 0 | - | F |
| Lend Lease (US) Construction Inc. NC | Construction | 3 | $185,667 | - |
| Lend Lease US Services Inc. NC | Construction | 1 | $215,000 | - |
| Lendage LLC CA | Finance & Insurance | 1 | $175,000 | - |
| Lendbuzz, Inc. MA | Finance & Insurance | 3 | $128,451 | - |
| Lendem Solutions, LLC TX | Professional & Technical Services | 1 | $185,000 | - |
