| Lion Raisins, Inc. CA | Manufacturing | 0 | - | F |
| Lion Re:Sources, Inc. NY | Professional & Technical Services | 1 | $142,951 | - |
| Lion Skills LLC TX | Professional & Technical Services | 3 | $86,361 | - |
| Lion Star Nacogdoches Hospital, LLC TX | Healthcare & Social Assistance | 0 | - | C |
| Lion's Law P.C. MA | Professional & Technical Services | 2 | $73,000 | - |
| Lionbridge WA | - | 0 | - | - |
| Lionbridge Technologies, LLC MA | Professional & Technical Services | 3 | $98,979 | - |
| Lionheart Places, LLC. TX | Professional & Technical Services | 1 | $75,000 | - |
| Lionheart Strategic Management LLC NY | Finance & Insurance | 1 | $150,000 | - |
| Lionpoint Group LLC NY | Professional & Technical Services | 1 | $155,000 | - |
| Lions Gate NJ | Healthcare & Social Assistance | 0 | - | F |
| Lions Investment & Trading Inc. CA | Wholesale Trade | 2 | $125,000 | D |
| Lionsgate CA | - | 0 | - | - |
| LionTree LLC NY | Finance & Insurance | 3 | $143,333 | - |
| Lipari Foods IL | Wholesale Trade | 0 | - | F |
| Lipari Foods KY | - | 0 | - | - |
| Lipari Foods MI | Wholesale Trade | 0 | - | F |
| Lipari Foods NY | Wholesale Trade | 0 | - | F |
| Lipari Foods (I&K Distributors/Countryside Foods) OH | - | 0 | - | - |
| Lipari Foods - IK LLC KY | - | 0 | - | - |
| Lipari Foods, LLC IN | - | 0 | - | - |
| Lipman Brothers LLC TN | Wholesale Trade | 0 | - | F |
| Lipman Produce NC | - | 0 | - | - |
| Lippert IN | Manufacturing | 0 | - | F |
| Lippert NY | Manufacturing | 0 | - | F |
| Lippert TX | Manufacturing | 0 | - | F |
| Lippert Componenets, Inc. KS | - | 0 | - | - |
| Lippert Components WI | Manufacturing | 0 | - | F |
| Lippert Components Inc CA | Manufacturing | 0 | - | F |
| Lippert Components Inc ID | Manufacturing | 0 | - | F |
| Lippert Components Manufacturing SC | - | 0 | - | - |
| Lippert Components, Inc. IN | Manufacturing | 2 | $93,853 | F |
| Lippert Components, Inc. MI | - | 0 | - | - |
| Liqui-Box Corporation CA | - | 0 | - | - |
| Liquibase TX | Information & Media | 2 | $90,000 | - |
| Liquibox CA | - | 0 | - | - |
| Liquibox Romeoville IL | Manufacturing | 0 | - | F |
| Liquid AI, Inc. MA | Professional & Technical Services | 1 | $350,000 | - |
| Liquid Controls LLC IL | - | 0 | - | - |
| Liquid Environmental Solutions of Texas, LLC TX | Administrative & Waste Services | 0 | - | D |
| Liquid Pool Lounge NV | - | 0 | - | - |
| Liquidity Services Operations IN | Transportation & Warehousing | 0 | - | A |
| Liquidity Services, Inc. MD | Retail Trade | 3 | $121,483 | - |
| LiquidStack Inc. TX | Manufacturing | 1 | $106,059 | - |
| LiquidX, Inc. NY | Finance & Insurance | 1 | $260,000 | - |
| LIR Management Corp/Food Court NY | - | 0 | - | - |
| LIR Management Corp/TGI Friday's NY | - | 0 | - | - |
| Lirio Resources, Inc. IN | Healthcare & Social Assistance | 0 | - | D |
| Liro Engineers, INC. NY | Professional & Technical Services | 5 | $109,000 | - |
| Lirx Pharmacy INC NY | Retail Trade | 1 | $117,541 | - |
