| Louis Lasky Memorial Medical and Dental Center Operated by NO of ITUTF NY | - | 0 | - | - |
| Louis M. Gerson Co., Inc. MA | Manufacturing | 1 | $135,000 | F |
| Louis Marson Jr Inc DBA/ Greenwood Mushrooms PA | Retail Trade | 0 | - | C |
| Louis Meskan Foundry IL | Manufacturing | 0 | - | F |
| Louis Shanks TX | - | 0 | - | - |
| Louis Stokes Cleveland Department of Veterans Affairs Medical Center OH | Healthcare & Social Assistance | 1 | $250,433 | - |
| Louis Stokes Cleveland Va Medical Center OH | Healthcare & Social Assistance | 1 | $316,609 | - |
| Louis Vuitton AL | - | 0 | - | - |
| Louis Vuitton North America, Inc. NY | Professional & Technical Services | 2 | $106,000 | - |
| Louis Vuitton U.S. Manufacturing Inc. CA | Manufacturing | 0 | - | F |
| Louis Vuitton U.S. Manufacturing Inc. TX | Manufacturing | 0 | - | F |
| Louis Vuitton U.S. Mfg., Inc. CA | - | 0 | - | - |
| Louis Vuitton USA Inc. CA | - | 0 | - | - |
| Louis Vuitton USA Inc. NJ | - | 0 | - | - |
| Louis Vuitton USA, Inc OH | - | 0 | - | - |
| Louis Vuitton USA, Inc. MD | - | 0 | - | - |
| Louisa Food Products, Inc MO | Manufacturing | 0 | - | F |
| Louisiana Binding Service LA | - | 0 | - | - |
| Louisiana Children's Medical Center LA | Healthcare & Social Assistance | 31 | $66,875 | - |
| Louisiana Children's Medical Center d/b/a LCMC Health LA | Healthcare & Social Assistance | 1 | - | - |
| Louisiana Hardwood Products LA | - | 0 | - | - |
| Louisiana Health Service & Indemnity Company LA | Finance & Insurance | 3 | $102,018 | - |
| Louisiana Heart And Vascular Institute LA | Healthcare & Social Assistance | 1 | $400,000 | - |
| Louisiana Heart Hospital and Clinics MS | - | 0 | - | - |
| Louisiana Organ Procurement Agency LA | Healthcare & Social Assistance | 0 | - | C |
| Louisiana Riverboat Gaming Partnership dba Diamond Jacks Casino & Hotel LA | - | 0 | - | - |
| Louisiana State University and A & M College LA | Educational Services | 2 | $63,170 | - |
| Louisiana State University and A&M College LA | Educational Services | 47 | $79,144 | - |
| Louisiana State University at Alexandria LA | Educational Services | 3 | $69,400 | - |
| Louisiana State University Health Sciences Center at Shreveport LA | Educational Services | 7 | $234,085 | - |
| Louisiana State University Health Sciences Center New Orleans LA | Educational Services | 23 | $80,029 | - |
| Louisiana State University in Shreveport LA | Educational Services | 6 | $83,115 | - |
| Louisiana Tech University LA | Educational Services | 16 | $74,531 | - |
| Louisiana United Methodist Children and Family Services LA | Healthcare & Social Assistance | 0 | - | F |
| Louisiana-Pacific Corporation IL | Manufacturing | 0 | - | A |
| Louisiana-Pacific Corporation TN | Management of Companies | 1 | $163,402 | A |
| Louisville Bedding Company CA | - | 0 | - | - |
| Louisville Collegiate School KY | Educational Services | 1 | $56,680 | - |
| Louisville East Post Acute KY | Healthcare & Social Assistance | 0 | - | F |
| Louisville Jefferson County Metro Government KY | Arts & Entertainment | 0 | - | F |
| Louisville Jefferson County Metro Govt KY | Healthcare & Social Assistance | 0 | - | F |
| Louisville Paving and Construction KY | Construction | 0 | - | C |
| Louisville Regional Airport Authority KY | Transportation & Warehousing | 0 | - | C |
| Louisville Water Company KY | Utilities | 1 | $104,208 | F |
| Lourdes University OH | - | 0 | - | - |
| Loureiro Engineering Associates CT | Construction | 0 | - | D |
| Lourie Center MD | Healthcare & Social Assistance | 0 | - | F |
| Louth Callan Renewables, LLC CT | Construction | 1 | $105,500 | A |
| Louws Truss Inc WA | Manufacturing | 0 | - | F |
| Lovarc CA | Accommodation & Food Services | 0 | - | F |