| LeeMAH Electronics, Inc. TX | Manufacturing | 0 | — | A |
| Leer Electric, Inc. PA | Construction | 0 | — | C |
| LEER Group CA | — | 0 | — | — |
| LEER Group - 1242 CA | — | 0 | — | — |
| Leer Inc., Carroll Coolers IA | Manufacturing | 0 | — | A |
| Leerink Partners LLC MA | Finance & Insurance | 3 | $176,667 | — |
| Leers Weinzapfel Associates, Architects Inc. MA | Professional & Technical Services | 1 | $80,000 | — |
| LEES FORD INC NE | Retail Trade | 0 | — | A |
| Lees Locksmith and Bicycle Shop, Inc. FL | Other Services | 0 | — | A |
| Lees-McRae College, Inc. NC | Educational Services | 1 | $66,000 | — |
| LeeSar FL | Wholesale Trade | 0 | — | F |
| LEESBURG CONCRETE COMPANY INCORPORATED FL | Manufacturing | 0 | — | F |
| Leesburg J Automotive Management LLC FL | Retail Trade | 0 | — | C |
| Leesburg K Automotive Management LLC FL | Retail Trade | 0 | — | B |
| Leesburg Payroll Solvere OPCO, LLC FL | Healthcare & Social Assistance | 0 | — | A |
| Leesburg S Automotive Management LLC FL | Retail Trade | 0 | — | B |
| LEESBURG TREATMENT SERVICES, LLC VA | Healthcare & Social Assistance | 0 | — | F |
| Leeser TX, Inc. MO | Transportation & Warehousing | 0 | — | A |
| Leestown Hotel Associates KY | Accommodation & Food Services | 0 | — | F |
| Leevers Foods Inc MN | Retail Trade | 0 | — | C |
| Leevers Foods Inc ND | Retail Trade | 0 | — | A |
| Leevers Supermarkets Inc. IL | Retail Trade | 0 | — | A |
| Leevers Supermarkets Inc. MO | Retail Trade | 0 | — | B |
| Leevers Supermarkets, Inc. CO | Retail Trade | 0 | — | B |
| Leevers Supermarkets, Inc. NJ | Retail Trade | 0 | — | B |
| Leevers Supermarkets, Inc. PA | Retail Trade | 0 | — | B |
| Leeward Construction, Inc. PA | Construction | 0 | — | C |
| LeeWong Inc. CA | Other Services | 0 | — | A |
| Leez Inc. NY | Retail Trade | 1 | $75,733 | — |
| LeFebvre & Sons, Inc. MN | Transportation & Warehousing | 0 | — | F |
| Lefeld Industrial & Welding Supplies OH | Wholesale Trade | 0 | — | C |
| LeFiell Manufacturing Company CA | Manufacturing | 0 | — | F |
| Leflore County Landfill MS | Administrative & Waste Services | 0 | — | A |
| LeFrak City Payroll LLC NY | Real Estate | 0 | — | F |
| Left Coast Cellars LLC OR | Manufacturing | 0 | — | A |
| Left Hand Brewing Company CO | Manufacturing | 0 | — | F |
| Left Shift AI LLC CA | Professional & Technical Services | 1 | $135,699 | — |
| LEFTLANE Development GA | Accommodation & Food Services | 0 | — | F |
| Lefty Production Co. CA | Manufacturing | 0 | — | D |
| Leg Avenue Inc CA | Manufacturing | 0 | — | B |
| LEG WINDOW CLEANING DBA MILE HIGH FL | Administrative & Waste Services | 0 | — | A |
| Legacy IL | Healthcare & Social Assistance | 0 | — | F |
| Legacy LA | Healthcare & Social Assistance | 0 | — | F |
| Legacy Assisted Living MI | Healthcare & Social Assistance | 0 | — | F |
| Legacy at College Hill KS | Healthcare & Social Assistance | 0 | — | F |
| Legacy at Salina KS | Healthcare & Social Assistance | 0 | — | C |
| Legacy Barberton OH | Healthcare & Social Assistance | 0 | — | F |
| Legacy Beavercreek OH | Healthcare & Social Assistance | 0 | — | A |
| Legacy Boats, DBA Avid Boats LLC MS | Manufacturing | 0 | — | F |
| Legacy Bucyrus OH | Healthcare & Social Assistance | 0 | — | A |
