| Les Schwab Warehouse Center, LLC. OR | Manufacturing | 0 | - | F |
| LeSaint Logistics, LLC OH | - | 0 | - | - |
| Leslie''s Poolmart Inc. CA | Retail Trade | 0 | - | D |
| Leslie''s Poolmart Inc. IL | Retail Trade | 0 | - | C |
| Leslie''s Poolmart Inc. NJ | Retail Trade | 0 | - | D |
| Leslie's Poolmart, Inc. AZ | Retail Trade | 5 | $135,384 | A |
| Lessen LLC AZ | Real Estate | 3 | $129,545 | - |
| Lessie Bates Neighborhood House IL | - | 0 | - | - |
| Lester Buildings Systems, LLC IL | Manufacturing | 0 | - | F |
| Lester Buildings Systems, LLC MN | Construction | 0 | - | F |
| Lester E Cox Medical Centers MO | Healthcare & Social Assistance | 1 | $325,000 | - |
| Lester E. Cox Medical Centers MO | Healthcare & Social Assistance | 4 | $104,936 | - |
| Let's Do Lunch, Inc. dba Integrated Food Service CA | Manufacturing | 0 | - | F |
| Letavis Enterprises Inc. MI | Other Services | 0 | - | F |
| Letgo Group B.V. NY | - | 0 | - | - |
| Lethya Group INC. NY | Professional & Technical Services | 2 | $93,267 | - |
| Letner Roofing Company CA | Construction | 0 | - | F |
| LeTourneau Technology MS | - | 0 | - | - |
| LeTourneau University TX | Educational Services | 1 | $77,000 | - |
| Lets America, INC. AZ | Professional & Technical Services | 1 | $68,723 | - |
| Lets Talk Psychological Wellness, P.C. NY | Healthcare & Social Assistance | 1 | $89,357 | - |
| Letsfit LLC FL | Wholesale Trade | 1 | $58,926 | - |
| Letter AI, Inc. (formerly Tractatus AI, Inc.) IL | Professional & Technical Services | 1 | $161,637 | - |
| Letter Ride, LLC CA | Transportation & Warehousing | 0 | - | F |
| Letter Ride, LLC NV | Transportation & Warehousing | 0 | - | F |
| Letter Ride-Evergreen Oak TX | - | 0 | - | - |
| Letter Ride-Gold Spike Dr. TX | - | 0 | - | - |
| Letter Ride-Howard Ln. TX | - | 0 | - | - |
| Letter Ride-N. Stemmons TX | - | 0 | - | - |
| Letter Ride-North Gessner TX | - | 0 | - | - |
| Letter Ride-W. Fuqua TX | - | 0 | - | - |
| Letterhead Press WI | Manufacturing | 0 | - | F |
| Lettuce Entertain You Enterprises, Inc. CA | - | 0 | - | - |
| Lettuce Entertain You Enterprises, Inc. dba Stella Barra Pizzeria & Wine Bar CA | - | 0 | - | - |
| Lettuce Entertain You Enterprises, Inc. dba Stella Barra Pizziera & Wine Bar CA | - | 0 | - | - |
| Leupold & Stevens Inc OR | Manufacturing | 0 | - | D |
| Lev, Inc. NY | Finance & Insurance | 1 | $150,000 | - |
| Levain Bakery and Engage PEO NY | - | 0 | - | - |
| Levan Machine & Truck Equip. PA | Manufacturing | 0 | - | F |
| Levbern Properties, LLC CA | Real Estate | 1 | $95,000 | - |
| Levco Management LLC VA | Real Estate | 1 | $125,000 | - |
| Level 10 Construction CA | Construction | 0 | - | A |
| Level 3 Communications LLC LA | Information & Media | 11 | $121,305 | - |
| Level Access, Inc. VA | Professional & Technical Services | 2 | $125,004 | - |
| Level Global Investors, L.P. NY | - | 0 | - | - |
| Level Health, Inc CA | Information & Media | 1 | $255,000 | - |
| Level Logistics, LLC OH | Transportation & Warehousing | 0 | - | D |
| Level One LLC NC | - | 0 | - | - |
| Level Up NV | - | 0 | - | - |
| Level Up Entertainment LLC CA | Arts & Entertainment | 1 | $112,000 | - |
