| Lee's Pottery, Inc. CA | Manufacturing | 1 | $81,668 | — |
| Lee's Precast Concrete, Inc. MS | Construction | 0 | — | A |
| Lee's Summit Heating and Cooling MO | Construction | 0 | — | F |
| Lee's Summit Honda Balderston Auto Group MO | Retail Trade | 0 | — | A |
| Lee's Summit Medical Center MO | Accommodation & Food Services | 0 | — | A |
| Lee's Summit Pointe MO | Healthcare & Social Assistance | 0 | — | F |
| Lee-Smith Inc TN | Wholesale Trade | 0 | — | A |
| Lee-Sure Pools, Inc NM | Construction | 0 | — | F |
| LeeAgra, Inc TX | Manufacturing | 0 | — | A |
| Leeann Chin MN | — | 0 | — | — |
| Leech Carbide PA | Manufacturing | 0 | — | A |
| Leech Holdings LLC PA | Manufacturing | 0 | — | D |
| Leech Lake Financial Services MN | Finance & Insurance | 1 | $79,040 | — |
| Leeco Grounds Management Inc NM | Administrative & Waste Services | 0 | — | F |
| Leed Mechanical CA | Construction | 0 | — | A |
| Leed Selling Tools IN | Manufacturing | 0 | — | A |
| Leed-Himmel Industries Inc CT | Manufacturing | 0 | — | F |
| Leeda Northeast Inc. OH | Healthcare & Social Assistance | 0 | — | D |
| Leedo Manufacturing Co., L.P. TX | Manufacturing | 0 | — | B |
| Leeds Health Care Services, Inc. PA | Healthcare & Social Assistance | 0 | — | F |
| LEEDS WEST GROUPS CO | Administrative & Waste Services | 0 | — | C |
| LEEDS WEST GROUPS CT | Other Services | 0 | — | A |
| LEEDS WEST GROUPS DE | Other Services | 0 | — | A |
| LEEDS WEST GROUPS IA | Other Services | 0 | — | D |
| LEEDS WEST GROUPS IL | Other Services | 0 | — | B |
| LEEDS WEST GROUPS IN | Other Services | 0 | — | A |
| LEEDS WEST GROUPS KS | Other Services | 0 | — | D |
| LEEDS WEST GROUPS KY | Other Services | 0 | — | A |
| LEEDS WEST GROUPS MI | Other Services | 0 | — | A |
| LEEDS WEST GROUPS MO | Other Services | 0 | — | A |
| LEEDS WEST GROUPS NE | Other Services | 0 | — | C |
| LEEDS WEST GROUPS NJ | Other Services | 0 | — | A |
| LEEDS WEST GROUPS NM | Other Services | 0 | — | C |
| LEEDS WEST GROUPS OH | Other Services | 0 | — | A |
| LEEDS WEST GROUPS OK | Other Services | 0 | — | D |
| LEEDS WEST GROUPS PA | Other Services | 0 | — | A |
| LEEDS WEST GROUPS WI | Other Services | 0 | — | F |
| Leedstone, Inc. MN | Retail Trade | 0 | — | A |
| Leedsworld, Inc. PA | Wholesale Trade | 0 | — | A |
| Leefson Tool & Die Co. PA | Manufacturing | 0 | — | A |
| Leehan America AL | Manufacturing | 0 | — | A |
| LEEK INC. HI | Manufacturing | 0 | — | A |
| LEELA CONSULTANCY INC. DE | Professional & Technical Services | 1 | $92,000 | — |
| Leela Consultancy LLC NC | Professional & Technical Services | 2 | $124,374 | — |
| Leelanau Company LLC MI | Manufacturing | 0 | — | A |
| Leelanau County Road Commission MI | Construction | 0 | — | F |
| LEELIN HOME HEALTH MI | Healthcare & Social Assistance | 0 | — | A |
| Leelinco Plastics, Inc TX | Manufacturing | 0 | — | A |
| LeElla of Wellston OH | Arts & Entertainment | 0 | — | F |
| LeeMAH Electronics, Inc. CA | Manufacturing | 0 | — | A |
