| Leonard Roofing Inc, CA | Construction | 0 | - | F |
| Leonard's Express, Inc ID | Transportation & Warehousing | 0 | - | C |
| Leonard's Metal Inc, dba LMI Aerospace WA | - | 0 | - | - |
| Leonard's Metal, Inc. dba LMI Aerospace KS | - | 0 | - | - |
| Leonard's Palazzo NY | - | 0 | - | - |
| Leonard's Syrups MI | Manufacturing | 0 | - | F |
| Leonardo DRS FL | Manufacturing | 0 | - | D |
| Leonardo DRS Melbourne FL | Manufacturing | 0 | - | A |
| Leonardo DRS, Inc MO | Manufacturing | 0 | - | F |
| Leonardo DRS- Marlo Coil MO | Manufacturing | 0 | - | F |
| Leonardo Helicopters PA | Manufacturing | 0 | - | C |
| Leonard’s Metal, Inc. d/b/a LMI Aerospace - Fountain Lakes MO | - | 0 | - | - |
| Leonard’s Metal, Inc. d/b/a LMI Aerospace - Highway 94 MO | - | 0 | - | - |
| Leoni Wire, Inc. MA | - | 0 | - | - |
| Leoni Wiring Systems INC MI | Manufacturing | 2 | $110,155 | - |
| Leons Transmission Service CA | Other Services | 0 | - | F |
| Leopard Imaging Inc CA | - | 1 | $161,637 | - |
| Leopard USA Corp PA | Retail Trade | 2 | $49,000 | - |
| Leopardo Companies, Inc. IL | Construction | 0 | - | D |
| Leopoldo's Farm Service, INC. CA | Agriculture & Forestry | 0 | - | C |
| Lepage Bakeries Brattleboro VT | Wholesale Trade | 0 | - | F |
| Lepage Bakeries Cedar Street LLC ME | Manufacturing | 0 | - | F |
| Lepage Bakeries Park Street LLC ME | Manufacturing | 0 | - | F |
| Leppinks, Inc. MI | Retail Trade | 0 | - | C |
| Leprino Foods CA | Manufacturing | 0 | - | D |
| Leprino Foods Co MI | Manufacturing | 0 | - | C |
| Leprino Foods Company CO | Manufacturing | 2 | $201,105 | B |
| Leprino Foods Company NM | Manufacturing | 0 | - | C |
| Leprino Foods Company NY | Manufacturing | 0 | - | F |
| Leprino Foods Lemoore East CA | Manufacturing | 0 | - | C |
| LER Product Design, LLC IN | - | 20 | $93,642 | - |
| LER TechForce, LLC IN | Professional & Technical Services | 76 | $104,000 | - |
| LERA Consulting Structural Engineers, RLLP NY | - | 2 | $130,566 | - |
| Lereta, LLC CA | Real Estate | 2 | $95,000 | - |
| Lereta, LLC WI | - | 0 | - | - |
| Lerner, Sampson & Rothfuss OH | - | 0 | - | - |
| Leroy Somer TN | - | 0 | - | - |
| Leroy Somer North America TN | - | 0 | - | - |
| Leroy Street Studio Architecture, D.P.C. NY | Professional & Technical Services | 2 | $120,700 | - |
| Les Filles INC. CA | - | 1 | $102,000 | - |
| Les Schwab Tire Center of Washington, LLC. WA | Retail Trade | 0 | - | F |
| Les Schwab Tire Centers of Boise, LLC. ID | Retail Trade | 0 | - | F |
| Les Schwab Tire Centers of Idaho, LLC ID | Retail Trade | 0 | - | F |
| Les Schwab Tire Centers of Montana, LLC MT | Retail Trade | 0 | - | F |
| Les Schwab Tire Centers of Nevada, LLC. NV | Retail Trade | 0 | - | F |
| Les Schwab Tire Centers of Portland, LLC. OR | Retail Trade | 0 | - | F |
| Les Schwab Tire Centers of Washington, LLC. WA | Retail Trade | 0 | - | F |
| Les Schwab Warehouse Center, LLC. OR | Manufacturing | 0 | - | F |
| LeSaint Logistics, LLC OH | - | 0 | - | - |
| Leslie''s Poolmart Inc. CA | Retail Trade | 0 | - | D |
