| Liberty Steel And Wire IL | Manufacturing | 1 | $115,000 | - |
| Liberty Steel Fabrication AL | Manufacturing | 0 | - | F |
| Liberty Steel Georgetown Inc SC | - | 0 | - | - |
| Liberty Steel Group SC | - | 0 | - | - |
| Liberty Steel Pressed Products OH | Manufacturing | 0 | - | F |
| Liberty Terrace Healthcare & Rehabilitation Center MO | - | 0 | - | - |
| Liberty Tire Recycling NC | Administrative & Waste Services | 0 | - | D |
| Liberty Tire Recycling LLC WA | Administrative & Waste Services | 0 | - | F |
| Liberty Tire Recycling, LLC FL | Administrative & Waste Services | 0 | - | F |
| Liberty Tire Recycling, LLC GA | Administrative & Waste Services | 0 | - | B |
| Liberty Tire Recycling, LLC TX | Administrative & Waste Services | 0 | - | F |
| Liberty Tire Recycling, LLC UT | Manufacturing | 0 | - | F |
| Liberty Tire Services of Ohio, LLC UT | Administrative & Waste Services | 0 | - | F |
| Liberty Union High School District CA | Transportation & Warehousing | 0 | - | F |
| Liberty University Inc. VA | Educational Services | 4 | $80,500 | - |
| Liberty Village DBA the Manor at Yorktown PA | Healthcare & Social Assistance | 0 | - | - |
| Liberty Wire Johnstown PA | Manufacturing | 0 | - | F |
| Liberty Woodbridge Hotel LLC NJ | Accommodation & Food Services | 0 | - | F |
| Liberty/Deluxe Cleaners NE | - | 0 | - | - |
| Libertycom, LLC AR | Professional & Technical Services | 2 | $108,077 | - |
| LiBeyond, LLC TX | Professional & Technical Services | 1 | $103,500 | - |
| Libra Capital US, Inc. NY | Finance & Insurance | 1 | $88,400 | - |
| Libra Industries OH | Manufacturing | 0 | - | C |
| Libra Realty Group INC NC | Transportation & Warehousing | 0 | - | F |
| Libra Tech Solutions LLC FL | Professional & Technical Services | 1 | $90,002 | - |
| Library Bar (at Hudson Hotel) NY | - | 0 | - | - |
| Libre Technologies Inc MN | Professional & Technical Services | 1 | $125,000 | - |
| LibreMax Capital, LLC NY | Finance & Insurance | 1 | $175,000 | - |
| Libreum International, LLC GA | Professional & Technical Services | 1 | $195,000 | - |
| Libsys, Inc IL | Professional & Technical Services | 8 | $110,875 | - |
| Lichtgitter USA, Inc. TX | Manufacturing | 1 | $100,880 | - |
| Licking County Library OH | - | 0 | - | - |
| Licking County Transit Operation OH | - | 0 | - | - |
| Licking Memorial Hospital OH | Healthcare & Social Assistance | 0 | - | C |
| Licking River Mining, LLC KY | - | 0 | - | - |
| Licking River Resources, Inc. KY | - | 0 | - | - |
| Lickteig Family Eyecare P.C. MA | Healthcare & Social Assistance | 1 | $135,000 | - |
| Liconic US Inc. MA | Wholesale Trade | 2 | $92,394 | - |
| Lida Real Estate Investment LLC CA | Construction | 1 | $80,000 | - |
| LIDD Consultants USA Inc. CA | Professional & Technical Services | 1 | $71,000 | - |
| LiDestri Foods NJ | Manufacturing | 0 | - | A |
| LiDestri Foods NY | Manufacturing | 0 | - | D |
| Lidgerwood Public School District 28 ND | Educational Services | 1 | $47,005 | - |
| Lidia's Kansas City LLC MO | - | 0 | - | - |
| Lidl US DC | Retail Trade | 0 | - | F |
| Lidl US DE | Retail Trade | 0 | - | - |
| Lidl US GA | Retail Trade | 0 | - | F |
| Lidl US MD | Retail Trade | 0 | - | - |
| Lidl US NC | Retail Trade | 0 | - | - |
| Lidl US NJ | Retail Trade | 0 | - | - |
