| Loews Hotels & Co. CA | Accommodation & Food Services | 0 | - | F |
| Loews Kansas City Hotel MO | Accommodation & Food Services | 0 | - | F |
| Loews Miami Beach Hotel FL | - | 0 | - | - |
| Loews Minneapolis Hotel 2020 MN | - | 0 | - | - |
| Loews Regency Hotel NY | - | 0 | - | - |
| Loews Regency New York Hotel NY | - | 0 | - | - |
| Loews Santa Monica Hotel Inc CA | - | 0 | - | - |
| Loews Seattle Operating Company, LLC WA | - | 0 | - | - |
| Loews Vanderbilt Hotel TN | - | 0 | - | - |
| Loews Ventana Canyon Resort AZ | - | 0 | - | - |
| Loffredo Fresh Foods IA | Wholesale Trade | 0 | - | D |
| Loft Orbital Solutions, Inc. CO | - | 1 | $140,000 | - |
| Loftness Specialized Farm Equipment, Inc. MN | Manufacturing | 0 | - | F |
| Log10, Inc. CA | Professional & Technical Services | 1 | $210,000 | - |
| Log10, LLC OK | Manufacturing | 1 | $64,834 | - |
| Logan Aluminum Inc. KY | Manufacturing | 0 | - | A |
| Logan Bus Company Inc. NY | - | 0 | - | - |
| Logan City School District UT | - | 2 | $89,992 | - |
| Logan Coach Inc. UT | Manufacturing | 0 | - | F |
| Logan County Fiscal Court KY | Public Administration | 0 | - | C |
| Logan County Health Services KS | Healthcare & Social Assistance | 0 | - | F |
| Logan Data Inc MA | Professional & Technical Services | 3 | $92,934 | - |
| Logan Health MT | Healthcare & Social Assistance | 0 | - | F |
| Logan Health (formerly Kalispell Regional Healthcare) MT | Healthcare & Social Assistance | 0 | - | F |
| Logan Health Whitefish MT | Healthcare & Social Assistance | 0 | - | F |
| Logan Industries International Corporation TX | - | 1 | $150,000 | - |
| Logan Matron Co. Inc. NY | - | 0 | - | - |
| Logan Recreation Center, LLC TX | Arts & Entertainment | 0 | - | A |
| Logan Square aluminum Supply Inc. IL | Manufacturing | 0 | - | F |
| Logan Steel INC. CT | Manufacturing | 1 | $93,600 | - |
| Logan Transportation Systems, Inc. NY | - | 0 | - | - |
| Logansport Utilities IN | Utilities | 0 | - | F |
| Loggerhead Marinelife Center, Inc. FL | Arts & Entertainment | 1 | $156,000 | - |
| Logging-In.com LLC MI | Professional & Technical Services | 7 | $97,571 | - |
| Logging-In.com LLC MI | - | 15 | $89,000 | - |
| Logic Explorer LLC NC | Professional & Technical Services | 1 | $113,547 | - |
| Logic House LTD CA | Professional & Technical Services | 8 | $176,016 | - |
| Logic Information Systems, Inc. MN | Professional & Technical Services | 2 | $102,919 | - |
| Logic Loops, LLC GA | Professional & Technical Services | 18 | $102,669 | - |
| Logic Planet Cs, INC. CA | Professional & Technical Services | 5 | $100,550 | - |
| Logic Planet, Inc. NJ | Professional & Technical Services | 54 | $102,100 | - |
| Logic Soft, INC. OH | Professional & Technical Services | 4 | $85,322 | - |
| Logic Solutions, INC. MI | Professional & Technical Services | 2 | $69,212 | - |
| Logic Sticks LLC MI | Transportation & Warehousing | 0 | - | - |
| Logic20/20 INC. WA | Professional & Technical Services | 1 | $135,000 | - |
| Logical Control Solutions, Inc. NY | Construction | 1 | $95,000 | - |
| Logical Delivery LLC UT | Transportation & Warehousing | 0 | - | D |
| Logical Paradigm, LLC VA | Professional & Technical Services | 5 | $70,907 | - |
| Logicatech, INC VA | Professional & Technical Services | 11 | $109,200 | - |
| Logicatect, INC VA | Professional & Technical Services | 1 | $80,000 | - |
