| LeafGuard Holdings, Inc. OK | Construction | 0 | — | A |
| LeafGuard Holdings, Inc. OR | Construction | 0 | — | F |
| LeafGuard Holdings, Inc. PA | Construction | 0 | — | A |
| LeafGuard Holdings, Inc. SC | Construction | 0 | — | F |
| LeafGuard Holdings, Inc. TN | Construction | 0 | — | C |
| LeafGuard Holdings, Inc. TX | Construction | 0 | — | F |
| LeafGuard Holdings, Inc. UT | Construction | 0 | — | F |
| LeafGuard Holdings, Inc. VA | Construction | 0 | — | F |
| LeafGuard Holdings, Inc. VT | Construction | 0 | — | F |
| LeafGuard Holdings, Inc. WA | Construction | 0 | — | F |
| LeafGuard Holdings, Inc. WI | Construction | 0 | — | F |
| Leafly Holdings Inc WA | — | 0 | — | — |
| Leagcy Willoughby OH | Healthcare & Social Assistance | 0 | — | D |
| League City Campus Hospital TX | — | 0 | — | — |
| League City Mac Haik TS LTD TX | Retail Trade | 0 | — | A |
| League City-H Inc.- L358 DBA Honda of Clear Lake TX | Retail Trade | 0 | — | A |
| League Education & Treatment Center NY | Healthcare & Social Assistance | 0 | — | F |
| League School for Autism MA | Public Administration | 1 | $68,500 | — |
| Leah's Pantry CA | — | 0 | — | — |
| Leahy Center for Lake Champlain, DBA ECHO VT | Arts & Entertainment | 0 | — | F |
| Leahy's Fuels, Inc. CT | Retail Trade | 0 | — | A |
| LEAK BUSTERS ROOF REPAIRS LLC FL | Construction | 0 | — | A |
| Leak Eliminators KY | Construction | 0 | — | F |
| Leake & Watts Services, Inc.at Woodfield Cottage Detention Center NY | — | 0 | — | — |
| Leake Engineering, LLC PA | Professional & Technical Services | 1 | $87,000 | — |
| Leake Memorial Hospital MS | — | 0 | — | — |
| Leakesville Rehabilitation and Nursing Center, Inc. MS | Healthcare & Social Assistance | 0 | — | F |
| Leaktite West Corporation AZ | Manufacturing | 0 | — | D |
| Leal Therapeutics, Inc. MA | Professional & Technical Services | 2 | $235,000 | — |
| Leal Vineyards, Inc. CA | — | 0 | — | — |
| Leaman Container TX | Manufacturing | 0 | — | F |
| Leamar Industries MA | Wholesale Trade | 0 | — | A |
| Lean Engineering LLC OR | Professional & Technical Services | 1 | $97,968 | — |
| Lean IT Inc. VA | Professional & Technical Services | 1 | $90,000 | — |
| LeanCor Supply Chain Group IA | — | 0 | — | — |
| Leander Construction, Inc. IL | Construction | 0 | — | F |
| LeanTaaS, Inc. CA | Information & Media | 5 | $168,175 | — |
| LeanTeq CA | Manufacturing | 0 | — | A |
| LEAP EDUCATION CA | Educational Services | 2 | $80,000 | — |
| LEAP IT INC TX | Professional & Technical Services | 1 | $105,997 | — |
| LEAP Social Enterprise, Inc. NJ | Educational Services | 1 | $85,010 | — |
| Leapers, Inc. MI | Manufacturing | 1 | $56,285 | A |
| Leapfrog Product Development, LLC IL | Professional & Technical Services | 2 | $109,794 | — |
| Lear Coporation MI | Manufacturing | 0 | — | F |
| Lear Corporation AL | Manufacturing | 0 | — | F |
| Lear Corporation IN | Manufacturing | 0 | — | F |
| Lear Corporation KY | Manufacturing | 0 | — | A |
| LEAR CORPORATION MI | Manufacturing | 14 | $20,456,612 | F |
| Lear Corporation MO | Manufacturing | 0 | — | F |
| Lear Corporation NC | Manufacturing | 0 | — | F |
