| L.A. Hearne Company CA | Wholesale Trade | 0 | — | F |
| L.A. Hydro-Jet & Rooter Service Inc. CA | Construction | 0 | — | F |
| L.A. Live Cinemas, LLC DBA Regal Cinemas CA | — | 0 | — | — |
| L.A. Live Properties, LLC CA | — | 0 | — | — |
| L.A. Live Theater, LLC CA | — | 0 | — | — |
| L.A. Live Theater, LLC, DBA Microsoft Theater CA | — | 0 | — | — |
| L.A. Lumber Treating, Ltd CA | Manufacturing | 0 | — | F |
| L.A. Master Holdings, LLC MI | Finance & Insurance | 0 | — | A |
| L.A. Metropolitan Medical Center CA | — | 0 | — | — |
| L.A. Metropolitan Medical Center-Hawthorne Campus CA | — | 0 | — | — |
| L.A. SITES, INC. IL | Construction | 0 | — | A |
| L.A. Specialty Produce Company, dba Vesta Foodservice CA | — | 0 | — | — |
| L.A. Turbine CA | Other Services | 0 | — | F |
| L.A. West Inc. NC | Manufacturing | 0 | — | F |
| L.B. Foster Company PA | Construction | 2 | $85,000 | — |
| L.B. Landscaping, Inc. TX | Construction | 0 | — | F |
| L.B. White GA | Utilities | 0 | — | F |
| L.B.Plastic, INC. NC | Manufacturing | 0 | — | A |
| L.C Anderson, Inc MA | Construction | 0 | — | A |
| L.C. Electric, Inc. FL | Construction | 0 | — | F |
| L.C. Whitford Co., Inc. NY | Construction | 0 | — | D |
| L.D. Clark Company MI | Construction | 0 | — | F |
| L.D. Docsa Assoc. MI | Construction | 0 | — | A |
| L.D. Strobel Co., Inc. CA | Construction | 0 | — | A |
| L.E. Ballance Electrical Service, Inc. VA | Construction | 0 | — | D |
| L.E. Cooke Co CA | — | 0 | — | — |
| L.E. Jones Company MI | Manufacturing | 0 | — | F |
| L.E. Phillips CDC WI | Healthcare & Social Assistance | 0 | — | F |
| L.E. Schwartz & Son, Inc. GA | Construction | 0 | — | C |
| L.E. Smith Company OH | Manufacturing | 0 | — | F |
| L.E.B.S. Electric, Inc. FL | Construction | 0 | — | A |
| L.E.K Consulting, LLC MA | Professional & Technical Services | 4 | $161,625 | — |
| L.E.K. Consulting LLC MA | Professional & Technical Services | 5 | $184,300 | — |
| L.E.V.I. LOGISTICS LLC IN | Transportation & Warehousing | 0 | — | F |
| L.F. Driscoll PA | Construction | 0 | — | C |
| L.F. George Inc. WI | Wholesale Trade | 0 | — | F |
| L.G. Barcus KS | Construction | 0 | — | F |
| L.G. Barcus and Sons, Inc. KS | Construction | 0 | — | F |
| L.G. Everist IA | Manufacturing | 0 | — | A |
| L.G. Everist SD | Manufacturing | 0 | — | F |
| L.G. Everist212000 SD | Management of Companies | 0 | — | A |
| L.G. Flint, Inc. VA | Construction | 0 | — | F |
| L.H. Cranston & Sons MD | — | 0 | — | — |
| L.H. Krueger and Son, Inc. WI | Construction | 0 | — | F |
| L.I. Smith & Associates, Inc. TN | Professional & Technical Services | 0 | — | A |
| L.J. Construction, Inc. MI | Construction | 0 | — | A |
| L.J. Coppola Inc. NY | Construction | 0 | — | F |
| L.J. Zucca, Inc. IN | Wholesale Trade | 0 | — | A |
| L.J. Zucca, Inc. NJ | Wholesale Trade | 0 | — | D |
| L.J.STAR Incorporated MO | Manufacturing | 0 | — | A |