| Leaves Technology LLC TX | Professional & Technical Services | 1 | $100,339 | — |
| Leavitt & Starck Excavating, Inc. MI | Construction | 0 | — | F |
| Leavitt Machinery USA CA | Real Estate | 0 | — | A |
| Leavitt Machinery USA OR | Real Estate | 0 | — | A |
| Leavitt Machinery USA WA | Real Estate | 0 | — | F |
| Leax Arkivator Telecom USA Inc. TX | Wholesale Trade | 1 | $50,500 | — |
| Lebanese American University NY | Educational Services | 1 | $200,000 | — |
| Lebanon & Tree City Hotel Assoc. IN | Accommodation & Food Services | 0 | — | A |
| Lebanon Community School Corporation IN | Educational Services | 0 | — | F |
| Lebanon Community Schools OR | Educational Services | 0 | — | F |
| Lebanon Oak Flooring Co LLC KY | Manufacturing | 0 | — | F |
| Lebanon Platinum LLC TN | Accommodation & Food Services | 0 | — | F |
| Lebanon Power & Apparatus KY | Other Services | 0 | — | A |
| Lebanon Valley Brethren Home PA | Healthcare & Social Assistance | 0 | — | F |
| Lebanon Valley College PA | Educational Services | 1 | $71,614 | — |
| Lebanon Valley Golf Course PA | Arts & Entertainment | 0 | — | A |
| Lebeda Mattress, Inc. IA | Manufacturing | 0 | — | C |
| Lebel Landscaping FL | Administrative & Waste Services | 0 | — | F |
| Leblanc and Associates, LLC LA | Construction | 0 | — | A |
| LeBlanc Brothers Ready Mix Inc. LA | Manufacturing | 0 | — | A |
| LeBlanc Brothers Ready-Mix Inc. LA | Manufacturing | 0 | — | D |
| Lebo Automotive Inc CA | Retail Trade | 0 | — | F |
| LEC NJ | Construction | 0 | — | F |
| LECESSE Construction Services LLC NY | Construction | 0 | — | A |
| LECGI, INC. KY | Professional & Technical Services | 1 | $83,200 | — |
| LeChase Construction Services, LLC NY | Construction | 0 | — | A |
| Lechler, Inc. IL | Manufacturing | 0 | — | A |
| Lecker Hospitality LLC PA | Accommodation & Food Services | 1 | $80,600 | — |
| LeClair Industries, Inc MS | Manufacturing | 0 | — | A |
| Leclerc Foods PA | Transportation & Warehousing | 0 | — | D |
| Leclerc Foods Nutrition AZ | Manufacturing | 0 | — | B |
| LeClerc Foods Nutrition Arizona, LLC AZ | — | 0 | — | — |
| Leclerc Foods Tennessee LLC TN | Manufacturing | 0 | — | C |
| Leclerc Foods USA PA | Manufacturing | 0 | — | F |
| LECO Corporation IN | Transportation & Warehousing | 0 | — | A |
| LECO Corporation MI | Manufacturing | 0 | — | D |
| LECO Corporation PA | Manufacturing | 0 | — | A |
| LECOM In PA | Healthcare & Social Assistance | 0 | — | F |
| LECOM Institute for Successful Aging PA | Healthcare & Social Assistance | 0 | — | F |
| LECOM Medical Fitness and Wellness Center PA | — | 0 | — | — |
| Lecoq Cuisine CT | Manufacturing | 0 | — | F |
| Lecoq Cuisine Corp.* CT | — | 0 | — | — |
| Lecorpio, LLC CA | Professional & Technical Services | 1 | $191,000 | — |
| LECS Electrical Contractors TX | Construction | 0 | — | D |
| LECTRA USA Inc. CT | Manufacturing | 1 | $181,268 | — |
| LectraHeat, LTD OH | Manufacturing | 0 | — | F |
| Lectrodryer, LLC KY | Manufacturing | 2 | $58,975 | — |
| LECTRONIX INC MI | Professional & Technical Services | 1 | $89,752 | — |
| Lectrosonics Inc NM | Manufacturing | 0 | — | A |
| Lectrus Coorpporation TN | — | 0 | — | — |
