| LHM, Inc. UT | Professional & Technical Services | 1 | $128,544 | - |
| Lhoist North America of Tennessee, LLC TN | Mining & Extraction | 1 | $110,000 | - |
| LHP Data Analytic Solutions, LLC IN | Professional & Technical Services | 5 | $120,069 | - |
| LHP Engineering Solutions LLC IN | Professional & Technical Services | 8 | $107,733 | - |
| LHP Pocatello LLC ID | Healthcare & Social Assistance | 1 | $300,000 | - |
| Lhsh TX | Healthcare & Social Assistance | 0 | - | D |
| Li Rising, LLC TX | Wholesale Trade | 1 | $59,821 | - |
| Li&R PLLC WA | Professional & Technical Services | 1 | $79,040 | - |
| LI-COR, Inc. NE | Professional & Technical Services | 1 | $185,740 | F |
| Li-Cycle Inc. NY | Administrative & Waste Services | 1 | $420,000 | F |
| Liaison International, LLC MA | Information & Media | 1 | $165,630 | - |
| LianBio LLC NJ | Manufacturing | 1 | $145,000 | - |
| Liao, Kin & Company, P. C. TX | Professional & Technical Services | 1 | $58,843 | - |
| Liason, LLC NV | - | 0 | - | - |
| Liazon Corporation NY | Professional & Technical Services | 2 | $116,037 | - |
| Lib n Leo, LLC PA | Professional & Technical Services | 2 | $132,500 | - |
| Libations NE | - | 0 | - | - |
| Libbey Inc. LA | - | 0 | - | - |
| Liberated Brands CA | - | 0 | - | - |
| Liberation Programs Inc. CT | Healthcare & Social Assistance | 0 | - | F |
| Liberis US Inc. GA | Finance & Insurance | 1 | $250,000 | - |
| Libero Americas LLC NY | Professional & Technical Services | 1 | $150,000 | - |
| Libertas Copper, LLC KY | Manufacturing | 0 | - | F |
| Liberty MA | Construction | 0 | - | D |
| Liberty Ambulance LLC CA | Healthcare & Social Assistance | 0 | - | F |
| Liberty Bankers Life Insurance Company TX | Finance & Insurance | 1 | $75,000 | - |
| Liberty Bar Products, Inc. IL | - | 0 | - | - |
| Liberty Bell Equipment Corporation PA | Wholesale Trade | 1 | $56,000 | - |
| Liberty Cleaners NE | - | 0 | - | - |
| Liberty Coating Company PA | Manufacturing | 0 | - | F |
| Liberty Coca Cola Beverages NY | Manufacturing | 0 | - | F |
| Liberty Coca-Cola Beverages NJ | Manufacturing | 0 | - | F |
| Liberty Coca-Cola Beverages LLC NY | Wholesale Trade | 0 | - | F |
| Liberty Coca-Cola Beverages LLC PA | Wholesale Trade | 0 | - | F |
| Liberty Commons Nursing Center NC | Healthcare & Social Assistance | 0 | - | - |
| Liberty Commons of Lee County NC | Healthcare & Social Assistance | 0 | - | - |
| Liberty Communications of Puerto Rico LLC PR | Information & Media | 2 | $340,293 | - |
| Liberty Communications of Puerto Rico LLC and its Affiliates PR | Information & Media | 0 | - | D |
| Liberty Dental Plan AZ | - | 0 | - | - |
| Liberty Dental Plan NV | - | 0 | - | - |
| Liberty Dental Plan TN | - | 0 | - | - |
| Liberty Dental Plan Corporation CA | - | 0 | - | - |
| Liberty Dental Plan Corporation FL | - | 0 | - | - |
| Liberty Dental Plan Corporation GA | - | 0 | - | - |
| Liberty Dental Plan Corporation VA | - | 0 | - | - |
| Liberty Dental Plan of California, Inc. CA | - | 0 | - | - |
| Liberty Diversified International, Inc. MN | Manufacturing | 0 | - | F |
| Liberty Educational Ministries, Incorporated TX | Educational Services | 0 | - | F |
| Liberty Electronics Inc PA | Manufacturing | 0 | - | F |
| Liberty Energy Services LLC CO | Mining & Extraction | 1 | $133,099 | - |
