| Lockwood Management MI | Real Estate | 0 | - | F |
| Lockwood School District 26 MT | Educational Services | 4 | $46,217 | - |
| Locomote Express, LLC WV | Transportation & Warehousing | 0 | - | C |
| Locus Robotics Corp. MA | Manufacturing | 1 | $121,820 | A |
| Locus Tutum Inc. MA | Information & Media | 1 | $116,002 | - |
| LOCUS, Inc. MA | Professional & Technical Services | 1 | $95,000 | - |
| Lodestar Systems inc TX | Professional & Technical Services | 3 | $108,039 | - |
| Lodge Manufacturing Company TN | Manufacturing | 1 | $100,001 | D |
| Lodge Works KS | - | 0 | - | - |
| Lodgeworks Payroll, LLC CA | Accommodation & Food Services | 0 | - | F |
| Lodging by Liberty, Inc. dba Charter Furniture COVID19 NC | - | 0 | - | - |
| Lodging Dynamics Hospitality Group, LLC (Courtyard & TownePlace Suites) CA | - | 0 | - | - |
| Lodging Dynamics Hospitality Group, LLC (Hilton Garden Inn) CA | - | 0 | - | - |
| Lodging Dynamics Hospitality Group, LLC (Homewood Suites) CA | - | 0 | - | - |
| Lodging Dynamics Hospitality Group, LLC (Midici Restaurant) CA | - | 0 | - | - |
| Lodging Dynamics Hospitality Group, LLC (Residence Inn) CA | - | 0 | - | - |
| Lodging Solutions LLC NY | Administrative & Waste Services | 3 | $161,250 | - |
| Lodi Cardroom, Inc CA | Arts & Entertainment | 0 | - | A |
| Lodi Farming, Inc. CA | Agriculture & Forestry | 0 | - | F |
| Lodi Memorial Hospital Association Inc. dba Adventist Health Lodi CA | - | 0 | - | - |
| Lodi Nursing and Rehabilitation CA | Healthcare & Social Assistance | 0 | - | - |
| Loeb & Loeb LLP NY | Professional & Technical Services | 1 | $285,000 | - |
| Loeb Electric CO OH | Wholesale Trade | 0 | - | C |
| Loehmann's - Brooklyn NY | - | 0 | - | - |
| Loehmann's - Chelsea NY | - | 0 | - | - |
| Loehmann's - Upper West Side NY | - | 0 | - | - |
| Loehmann's - White Plains NY | - | 0 | - | - |
| Loehmann'S, Inc. CA | - | 0 | - | - |
| Loehmann's, Inc. (Corporate) NY | - | 0 | - | - |
| Loen Nursery, Inc. OR | Wholesale Trade | 0 | - | F |
| Loenbro, LLC MT | Construction | 0 | - | A |
| Loews Chicago LLC IL | - | 0 | - | - |
| Loews Coronado Bay Resort CA | - | 0 | - | - |
| Loews Hollywood Hotel CA | - | 0 | - | - |
| Loews Hotel LA | - | 0 | - | - |
| Loews Hotels & Co FL | Accommodation & Food Services | 0 | - | F |
| Loews Hotels & Co PA | Accommodation & Food Services | 0 | - | F |
| Loews Hotels & Co CA | - | 0 | - | - |
| Loews Hotels & Co. CA | Accommodation & Food Services | 0 | - | F |
| Loews Kansas City Hotel MO | Accommodation & Food Services | 0 | - | F |
| Loews Miami Beach Hotel FL | - | 0 | - | - |
| Loews Minneapolis Hotel 2020 MN | - | 0 | - | - |
| Loews Regency Hotel NY | - | 0 | - | - |
| Loews Regency New York Hotel NY | - | 0 | - | - |
| Loews Santa Monica Hotel Inc CA | - | 0 | - | - |
| Loews Seattle Operating Company, LLC WA | - | 0 | - | - |
| Loews Vanderbilt Hotel TN | - | 0 | - | - |
| Loews Ventana Canyon Resort AZ | - | 0 | - | - |
| Loffredo Fresh Foods IA | Wholesale Trade | 0 | - | D |
| Loftness Specialized Farm Equipment, Inc. MN | Manufacturing | 0 | - | F |
