| Lincoln-Goldfinch Law TX | Professional & Technical Services | 1 | $77,397 | - |
| Lincolnland Printing NE | - | 0 | - | - |
| Lincolnshire Healthcare and Rehabilitation Center IN | Healthcare & Social Assistance | 0 | - | - |
| Lincolnshire-Prairie View School District 103 IL | Manufacturing | 0 | - | - |
| Lind's Plumbing & Heating CO | Construction | 0 | - | F |
| Lindamood, Inc TX | Construction | 1 | $125,000 | - |
| Linde Engineering North America OK | - | 0 | - | - |
| Linde Gas & Equipment Inc. CT | Manufacturing | 1 | $84,198 | A |
| Linde Gas & Equipment Inc. PA | Manufacturing | 0 | - | D |
| Linde Inc. CT | Manufacturing | 3 | $131,887 | A |
| Linden Care, LLC NY | - | 0 | - | - |
| Linden Center For Nursing & Rehabilitation NY | Healthcare & Social Assistance | 0 | - | F |
| Linden Global Strategies LLC NY | Administrative & Waste Services | 1 | $104,000 | - |
| Linden House Assisted Living and Memory Care VA | Healthcare & Social Assistance | 0 | - | F |
| Linden Public Schools NJ | Educational Services | 1 | $65,161 | - |
| Linden, LLC CA | Professional & Technical Services | 1 | $102,357 | - |
| LindenGrove Communities WI | Healthcare & Social Assistance | 0 | - | F |
| Lindenwood University MO | Educational Services | 1 | $69,000 | - |
| Linder Industrial Machinery FL | Wholesale Trade | 0 | - | C |
| Lindley Foods, LLC CA | - | 0 | - | - |
| Lindley Foods, LLC dba Selma's Cookies CA | - | 0 | - | - |
| Lindquist Von Husen And Joyce LLP CA | Professional & Technical Services | 2 | $101,500 | - |
| Lindsay Academy LLC NE | Educational Services | 3 | $57,794 | - |
| Lindsay Corporation NE | Manufacturing | 1 | $110,302 | C |
| Lindsay Precast Inc OH | Manufacturing | 0 | - | D |
| Lindsayca, Inc. TX | Manufacturing | 1 | $140,000 | D |
| Lindsey Foss Therapy LLC MD | Healthcare & Social Assistance | 1 | $72,000 | - |
| Lindt & Sprungli NH | Manufacturing | 0 | - | B |
| Lindt & Sprungli (North America) Inc. MO | Management of Companies | 5 | $149,223 | - |
| Lindy Paving PA | Construction | 0 | - | F |
| Lindy's Restaurant (52nd 8th Operating Inc.) NY | - | 0 | - | - |
| Line Works Construction CA | Construction | 0 | - | F |
| Lineage MD | - | 0 | - | - |
| Lineage Logistics PA | Transportation & Warehousing | 0 | - | C |
| Lineage Logistics Services MI | Transportation & Warehousing | 1 | $292,427 | - |
| Lineage Logistics Services, LLC OH | - | 0 | - | - |
| Lineage Logistics, LLC MI | Transportation & Warehousing | 3 | $155,430 | - |
| Lineage Power PECO II OH | - | 0 | - | - |
| Linear AMS MI | - | 0 | - | - |
| Linear Holdings LLC NJ | - | 0 | - | - |
| Linedata L&C, Inc. WA | Professional & Technical Services | 1 | $153,400 | - |
| Linemaster Switch Corporation CT | Manufacturing | 1 | $96,408 | - |
| Linen King OK | Other Services | 0 | - | F |
| Linens & More, LLC TN | - | 0 | - | - |
| Linetec WI | Manufacturing | 0 | - | F |
| LINEV Systems US, Inc. TX | Manufacturing | 1 | $75,046 | A |
| Lineville Health and Rehabilitation, LLC AL | Healthcare & Social Assistance | 0 | - | - |
| Linfield College OR | Educational Services | 0 | - | B |
| Linfor, Inc. MN | Manufacturing | 0 | - | F |
| Lingo US INC. IL | Manufacturing | 3 | $150,902 | - |
