| Lee County Plumbing FL | Construction | 0 | — | A |
| Lee County School District SC | Educational Services | 19 | $57,915 | — |
| Lee County Services FL | Construction | 0 | — | F |
| Lee Designs FL | Manufacturing | 0 | — | A |
| Lee Drywall, Inc. FL | Construction | 0 | — | A |
| Lee Earley, Inc dba LEi SD | Construction | 0 | — | F |
| Lee Engineering & Construction Co. GA | Construction | 0 | — | A |
| Lee Enterprises WI | — | 0 | — | — |
| LEE EQUITY PARTNERS, LLC NY | Finance & Insurance | 1 | $145,000 | — |
| Lee Farms Excavating, Inc. IL | Construction | 0 | — | A |
| Lee Farms Labor LLC AZ | Agriculture & Forestry | 0 | — | B |
| Lee Fence and Outdoor, LLC PA | Construction | 0 | — | F |
| Lee Foundation Co., Inc. MD | Construction | 0 | — | A |
| Lee Hartman & Sons, Inc VA | Wholesale Trade | 0 | — | C |
| Lee Hecht Harrison, LLC MI | Professional & Technical Services | 1 | $135,000 | — |
| Lee Hy Paving Construction Corporation VA | Manufacturing | 0 | — | D |
| Lee Hy Paving Corporation VA | Manufacturing | 0 | — | D |
| Lee Industries LLC NC | Manufacturing | 0 | — | F |
| Lee Iron & Metal Co. Inc. NC | Administrative & Waste Services | 0 | — | A |
| Lee Jean LLC / Jean Lee LLC KS | Wholesale Trade | 0 | — | F |
| Lee Jensen Sales Company, Inc. IL | Wholesale Trade | 0 | — | F |
| Lee Johnson Auto Family WA | — | 0 | — | — |
| Lee Kennedy Co., Inc. MA | Construction | 0 | — | A |
| Lee Landscapes, Inc. NM | Administrative & Waste Services | 0 | — | A |
| Lee Mar Building & Construction Corp FL | Construction | 0 | — | F |
| Lee Masonry Products, Inc IN | Manufacturing | 0 | — | F |
| Lee Masonry Products, Inc KY | Manufacturing | 0 | — | F |
| Lee Masonry Products, Inc TN | Manufacturing | 0 | — | B |
| Lee Mechanical Contractors, Inc. MO | Construction | 0 | — | B |
| Lee Mechanical, LLC WI | Construction | 0 | — | C |
| Lee Michael Industries Inc PA | Construction | 0 | — | F |
| Lee Montessori Public Charter Schools DC | Educational Services | 1 | $76,586 | — |
| Lee Precision, Inc. WI | Manufacturing | 0 | — | D |
| Lee Regional Medical Center VA | — | 0 | — | — |
| LEE ROY JORDAN REDWOOD LUMBER CO TX | Wholesale Trade | 0 | — | F |
| Lee Scheffers, Inc. CA | Construction | 0 | — | A |
| Lee Supply Corp IN | Wholesale Trade | 0 | — | A |
| Lee Sure Pools, Inc NM | Construction | 0 | — | F |
| LEE TRACTOR CO, INC LA | Wholesale Trade | 0 | — | A |
| Lee Transport Equipment SC | Wholesale Trade | 0 | — | D |
| Lee Transport Equipment, Inc. NC | Wholesale Trade | 0 | — | A |
| Lee Truck Equipment, Inc. DBA Casper's Truck Equipment WI | Manufacturing | 0 | — | F |
| Lee Wright DBA Professional Flooring Supply TX | Wholesale Trade | 0 | — | C |
| LEE WRIGHT INC - MASTER TX | Wholesale Trade | 0 | — | A |
| Lee’s United Gymnastics Academy, LLC CA | — | 0 | — | — |
| Lee's Contracting/Fabricating, Inc. WI | Construction | 0 | — | A |
| Lee's Grinding Inc. OH | Manufacturing | 0 | — | A |
| Lee's Hardware & Home Center, Inc. IL | Retail Trade | 0 | — | A |
| Lee's Imperial Welding, Inc. CA | Construction | 0 | — | C |
| Lee's Piggly Wiggly, Inc WI | Retail Trade | 0 | — | C |
