| 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 | - |
| Lehrer Architects LA, Inc. CA | - | 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 Imaging, INC. CA | - | 2 | $203,458 | - |
| Leica Biosystems Richmond, INC. IL | Manufacturing | 4 | $127,500 | - |
| Leica Geosystems Inc. GA | Wholesale Trade | 1 | $112,431 | A |
| 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 | - | - |
| Leidos LA | - | 0 | - | - |
| Leidos MD | - | 0 | - | - |
| Leidos NM | - | 0 | - | - |
| Leidos TN | - | 0 | - | - |
| Leidos Biomedical Research, Inc. MD | Professional & Technical Services | 23 | $114,816 | D |
| Leidos Engineering, LLC VA | Professional & Technical Services | 4 | $135,000 | - |
| Leidos QTC VA | - | 0 | - | - |
| Leidos, Inc. VA | Professional & Technical Services | 41 | $125,573 | - |
| Leidos-Killeen TX | - | 0 | - | - |
| Leidos-VA Austin IT Center TX | - | 0 | - | - |
| Leila Ortiz PhD Inc. IL | - | 1 | $83,200 | - |
| 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 |
| Leiters, Inc. CO | - | 1 | $90,000 | - |
| Leitner-Poma CO | Manufacturing | 0 | - | D |
| LEK Partners, LLC GA | Professional & Technical Services | 2 | $109,200 | - |
| Lekkala LLC FL | - | 1 | $69,264 | - |
| Leland Inc. UT | Professional & Technical Services | 1 | $135,000 | - |
| Leland Saylor Associates CA | - | 3 | $105,000 | - |
| Leland School District MS | Educational Services | 5 | $46,845 | - |
| Leland Stanford Jr. Univ/SLAC National Accelerator Lab CA | Educational Services | 35 | $108,867 | - |
| Lema Construction, INC. FL | - | 2 | $95,000 | - |
