| Lippert Components, Inc. MI | - | 0 | - | - |
| Lipscomb University TN | - | 1 | $104,488 | - |
| 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 | 3 | $337,500 | - |
| Liquid Controls LLC IL | - | 0 | - | - |
| Liquid Environmental Solutions of Texas, LLC TX | Administrative & Waste Services | 0 | - | D |
| Liquid Pool Lounge NV | - | 0 | - | - |
| Liquidity Lock Global Markets LLC FL | - | 1 | $140,000 | - |
| Liquidity Services Operations IN | Transportation & Warehousing | 0 | - | A |
| Liquidity Services, Inc. MD | Retail Trade | 5 | $127,250 | - |
| 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 |
| Lirio, Inc. TN | - | 2 | $305,000 | - |
| Liro Engineers, INC. NY | Professional & Technical Services | 5 | $109,000 | - |
| LiRo Program and Construction Management, PE, PC. NY | - | 1 | $105,000 | - |
| Lirx Pharmacy INC NY | Retail Trade | 1 | $117,541 | - |
| Lisa's Food Mc donalds NY | Accommodation & Food Services | 0 | - | D |
| Liscio's Italian Bakery, Inc. NJ | Manufacturing | 0 | - | C |
| Liscr LLC VA | Administrative & Waste Services | 2 | $137,700 | - |
| Lisi Automotive Hi Vol MI | Manufacturing | 0 | - | F |
| Lisle Corporation IA | Manufacturing | 0 | - | D |
| Lisle Woodridge Fire District IL | Public Administration | 0 | - | D |
| List Biological Laboratories, Inc. CA | Manufacturing | 1 | $106,829 | - |
| List Industries, Inc. FL | Manufacturing | 0 | - | F |
| List Management Services, Inc. FL | Professional & Technical Services | 1 | $108,200 | - |
| Listen and Talk WA | - | 1 | $67,800 | - |
| Listen, Inc. MA | Information & Media | 1 | $80,850 | A |
| Listerhill Tmc AL | - | 0 | - | - |
| Listo, Inc. CA | - | 0 | - | - |
| Litania Sports Group IL | Manufacturing | 0 | - | F |
| Litchfield ISD #465 MN | Educational Services | 0 | - | A |
| Lite-On, INC. CA | Manufacturing | 5 | $120,000 | - |
| Litehouse Foods Inc MI | Manufacturing | 0 | - | F |
| Litehouse, Inc. ID | Manufacturing | 0 | - | F |
| LitePoint Corporation CA | Manufacturing | 3 | $185,158 | - |
| LitePoint Corporation, A Teradyne Company CA | Manufacturing | 1 | $150,426 | - |
| Literacy Partners Inc. NY | Educational Services | 1 | - | - |
| Litex Industries MI | Manufacturing | 0 | - | F |
| Litex Industries, Limited TX | Wholesale Trade | 3 | $130,668 | A |
| Lithe Solutions Inc VA | - | 2 | $129,045 | - |
| Lithia Motors CA | Retail Trade | 0 | - | C |
| Lithia Motors Support Services, Inc. OR | Retail Trade | 4 | $165,000 | - |
| Lithia Motors, Inc OR | Retail Trade | 0 | - | A |
| Lithic, Inc. NY | - | 2 | $160,805 | - |