| Los Compadres Restaurant, Inc. CA | - | 0 | - | - |
| Los Feliz Healthcare & Wellness Centre, LP CA | Healthcare & Social Assistance | 0 | - | F |
| Los Ocampo MN | - | 0 | - | - |
| Los Soles, Inc. CA | - | 0 | - | - |
| LoSardo General Contractors Inc. NY | Construction | 1 | $104,000 | - |
| Lost Boys Interactive GA | - | 0 | - | - |
| Lost Boys Interactive MI | - | 0 | - | - |
| Lost Boys Interactive OH | - | 0 | - | - |
| Lost Boys Interactive SC | - | 0 | - | - |
| Lost Boys Interactive UT | - | 0 | - | - |
| Lost Boys Interactive LLC CO | - | 0 | - | - |
| Lost Boys Interactive LLC NC | - | 0 | - | - |
| Lost Boys Interactive LLC WI | - | 0 | - | - |
| Lost Boys Interactive, LLC AZ | - | 0 | - | - |
| Lost Boys Interactive, LLC CT | - | 0 | - | - |
| Lost Boys Interactive, LLC FL | - | 0 | - | - |
| Lost Boys Interactive, LLC IN | - | 0 | - | - |
| Lost Boys Interactive, LLC LA | - | 0 | - | - |
| Lost Boys Interactive, LLC MA | - | 0 | - | - |
| Lost Boys Interactive, LLC MN | - | 0 | - | - |
| Lost Boys Interactive, LLC NV | - | 0 | - | - |
| Lost Boys Interactive, LLC OR | - | 0 | - | - |
| Lost Boys Interactive, LLC VA | - | 0 | - | - |
| Lost Boys Interactive, LLC WA | - | 0 | - | - |
| Lost Valley Farm OR | - | 0 | - | - |
| Lot 2 Restaurant and Wine Bar NE | - | 0 | - | - |
| LOT Management CA | Administrative & Waste Services | 0 | - | F |
| Lot Ocean Transport, Inc. FL | Transportation & Warehousing | 1 | $105,000 | - |
| Loto Food LLC FL | Accommodation & Food Services | 1 | $40,000 | - |
| Lott's Concrete Products, Inc. FL | Manufacturing | 0 | - | D |
| Lotte Biologics USA, LLC NY | Manufacturing | 1 | $113,000 | A |
| Lotte Chemical CA. Inc. CA | Manufacturing | 0 | - | F |
| Lotte Hotel Guam, LLC GU | Administrative & Waste Services | 1 | $53,206 | - |
| Lotte New York Palace Hotel NY | - | 0 | - | - |
| Lotus Cars USA, Inc. MI | Manufacturing | 2 | $146,403 | - |
| Lotus Dental PLLC CO | Healthcare & Social Assistance | 1 | $72,800 | - |
| Lotus Management Inc. CA | Accommodation & Food Services | 0 | - | F |
| Lotus Root Counseling PLLC IL | Healthcare & Social Assistance | 2 | $130,000 | - |
| Lotusdata, LLP. NJ | Professional & Technical Services | 4 | $114,452 | - |
| Lotusflare Inc. CA | Professional & Technical Services | 1 | $210,076 | - |
| LotusWorks, Inc. MA | Professional & Technical Services | 3 | $112,524 | F |
| Loudon Industries, INC PA | Manufacturing | 0 | - | F |
| Loudoun Medical Group, P.C. VA | Healthcare & Social Assistance | 1 | $68,000 | - |
| Loudoun Motor Cars LLC VA | Retail Trade | 2 | $117,000 | - |
| Loudoun Sheet Metal Co. Inc. VA | Manufacturing | 0 | - | F |
| Louis Christopher Management, LLC (multiple sites) NY | - | 0 | - | - |
| Louis Dreyfus Company LA | - | 0 | - | - |
| Louis Dreyfus Company Citrus, Inc. FL | - | 0 | - | - |
| Louis Dreyfus Company LLC CT | Wholesale Trade | 2 | $200,000 | - |
| Louis F. Leeper Company PA | - | 0 | - | - |
