| Lear Corporation OH | Manufacturing | 0 | — | C |
| Lear Corporation PA | Manufacturing | 0 | — | C |
| Lear Corporation SC | Manufacturing | 0 | — | F |
| Lear Corporation TN | — | 0 | — | — |
| Lear Corporation TX | Manufacturing | 0 | — | F |
| Lear Logistics CA | Transportation & Warehousing | 0 | — | A |
| Lear Siegler Services Inc. - New Boston (3) TX | — | 0 | — | — |
| Lear-Siegler Mobility Center (URS Federal Serv's) TX | — | 0 | — | — |
| Learfield Communications, LLC MO | Professional & Technical Services | 1 | $115,763 | — |
| Learjet Inc. AZ | Transportation & Warehousing | 0 | — | B |
| Learjet Inc. CT | Transportation & Warehousing | 0 | — | C |
| Learjet Inc. FL | Transportation & Warehousing | 0 | — | B |
| Learjet Inc. KS | Transportation & Warehousing | 1 | $108,500 | A |
| Learjet Inc. TX | Transportation & Warehousing | 0 | — | B |
| LEARN CT | Educational Services | 0 | — | F |
| Learn & Play Montessori Sch CA | — | 0 | — | — |
| Learn & Play Montessori School CA | — | 0 | — | — |
| Learnable, Inc. MA | Professional & Technical Services | 1 | $124,092 | — |
| LEARNBEYOND CONSULTING, LLC. NJ | Professional & Technical Services | 12 | $102,454 | — |
| Learned Lumber CA | Retail Trade | 0 | — | B |
| Learneo, Inc. CA | Information & Media | 5 | $202,200 | A |
| Learners Digest International, Beaconhouse Capital Management, LLC IL | Educational Services | 2 | $152,632 | — |
| Learning Center (Gustavus Adolphus Child and Family Services, Inc.) NY | — | 0 | — | — |
| LEARNING GROVE INC KY | Healthcare & Social Assistance | 0 | — | D |
| LEARNING GROVE INC OH | Healthcare & Social Assistance | 0 | — | F |
| Learning Machines A.I., PBC WA | Professional & Technical Services | 1 | $171,000 | — |
| Learning Services Corporation CA | Healthcare & Social Assistance | 0 | — | F |
| Learning Services Corporation CO | Healthcare & Social Assistance | 0 | — | F |
| Learning Services Corporation GA | Healthcare & Social Assistance | 0 | — | F |
| Learning Services Corporation NC | Healthcare & Social Assistance | 0 | — | D |
| Learning Services Corporation TX | Healthcare & Social Assistance | 0 | — | D |
| Learning Services Corporation UT | Healthcare & Social Assistance | 0 | — | F |
| Learning Solutions Inc. CA | — | 0 | — | — |
| Learning Tree Childcare Center– West Inc MI | Healthcare & Social Assistance | 0 | — | A |
| Learning Tree Childcare Center– West Inc MI | Healthcare & Social Assistance | 0 | — | A |
| LearningMate Solutions, Inc. NJ | Professional & Technical Services | 1 | $85,163 | — |
| Learntowin, Inc. CA | Information & Media | 1 | $155,605 | — |
| Leary Logistics NY | Transportation & Warehousing | 0 | — | C |
| Leary Management Group FL | Real Estate | 0 | — | A |
| Lease Crutcher Lewis OR | Construction | 0 | — | D |
| LEASE CRUTCHER LEWIS WA | Construction | 0 | — | F |
| Lease Crutcher Lewis WA LLC WA | Construction | 1 | $116,210 | F |
| LEASE LINE INC NJ | Real Estate | 0 | — | A |
| LeaseLock Technology Services, Inc. TX | Professional & Technical Services | 1 | $115,000 | — |
| Leath & Sons, Inc MO | Construction | 0 | — | F |
| Leather Brothers, Inc. AR | Manufacturing | 0 | — | A |
| Leatherstocking Corp dba the Otesaga Resort Hotel NY | Accommodation & Food Services | 0 | — | F |
| Leavens Enterprises Inc. WA | Administrative & Waste Services | 0 | — | F |
| Leavens Ranches LLC CA | Agriculture & Forestry | 0 | — | A |
| Leavenworth Asphalt Materials, LLC KS | Manufacturing | 0 | — | A |
