| L&W Supply Corp. CA | Wholesale Trade | 0 | — | F |
| L&W Supply Corp. CO | Wholesale Trade | 0 | — | F |
| L&W Supply Corp. CT | Wholesale Trade | 0 | — | F |
| L&W Supply Corp. FL | Wholesale Trade | 0 | — | F |
| L&W Supply Corp. GA | Wholesale Trade | 0 | — | F |
| L&W Supply Corp. ID | Wholesale Trade | 0 | — | F |
| L&W Supply Corp. IN | Wholesale Trade | 0 | — | F |
| L&W Supply Corp. KY | Wholesale Trade | 0 | — | D |
| L&W Supply Corp. MA | Wholesale Trade | 0 | — | A |
| L&W Supply Corp. MD | Wholesale Trade | 0 | — | F |
| L&W Supply Corp. MI | Wholesale Trade | 0 | — | F |
| L&W Supply Corp. MO | Wholesale Trade | 0 | — | D |
| L&W Supply Corp. NC | Wholesale Trade | 0 | — | F |
| L&W Supply Corp. NH | Wholesale Trade | 0 | — | A |
| L&W Supply Corp. NJ | Wholesale Trade | 0 | — | F |
| L&W Supply Corp. NM | Wholesale Trade | 0 | — | F |
| L&W Supply Corp. NV | Wholesale Trade | 0 | — | D |
| L&W Supply Corp. NY | Wholesale Trade | 0 | — | F |
| L&W Supply Corp. OH | Wholesale Trade | 0 | — | F |
| L&W Supply Corp. OK | Wholesale Trade | 0 | — | F |
| L&W Supply Corp. OR | Wholesale Trade | 0 | — | F |
| L&W Supply Corp. PA | Wholesale Trade | 0 | — | F |
| L&W Supply Corp. RI | Wholesale Trade | 0 | — | F |
| L&W Supply Corp. SC | Wholesale Trade | 0 | — | D |
| L&W Supply Corp. TN | Wholesale Trade | 0 | — | F |
| L&W Supply Corp. TX | Wholesale Trade | 0 | — | F |
| L&W Supply Corp. UT | Wholesale Trade | 0 | — | F |
| L&W Supply Corp. VA | Wholesale Trade | 0 | — | F |
| L&W Supply Corp. WA | Wholesale Trade | 0 | — | F |
| L&W Supply Corp. WI | Wholesale Trade | 0 | — | F |
| L&W Supply Corporation IL | Wholesale Trade | 1 | $150,000 | F |
| L&W Supply NSC Associates IL | Wholesale Trade | 0 | — | A |
| L&W, Inc., dba Southtec, LLC TN | — | 0 | — | — |
| L&Z Tool and Engineering, Inc. NJ | Manufacturing | 0 | — | F |
| L'Anse Manufacturing, Inc. MI | Manufacturing | 0 | — | F |
| L'Arche Syracuse, Inc NY | Healthcare & Social Assistance | 0 | — | A |
| L'Atelier NA CA | — | 0 | — | — |
| L'ATELIER PARIS HAUTE DESIGN LLC FL | Manufacturing | 1 | $75,000 | — |
| L'Auberge Carmel CA | Accommodation & Food Services | 0 | — | F |
| L'Auberge Casino Hotel LA | — | 0 | — | — |
| L'Auberge Casino Resort LA | — | 0 | — | — |
| L'Auberge de Sedona AZ | — | 0 | — | — |
| L'Auberge de Sonoma Resort Managment, LLC dba MacArthur Place Hotel CA | — | 0 | — | — |
| L'Enfant DC Hotel LLC DC | Accommodation & Food Services | 0 | — | F |
| L'Oreal AR | Transportation & Warehousing | 0 | — | A |
| L'Oreal KY | Transportation & Warehousing | 0 | — | A |
| L'Oreal NJ | Transportation & Warehousing | 0 | — | A |
| L'Oreal OH | Transportation & Warehousing | 0 | — | A |
| L'Oreal TX | Transportation & Warehousing | 0 | — | A |
| L'Oreal USA NJ | Manufacturing | 0 | — | D |