| Lowell General Hospital MA | Healthcare & Social Assistance | 0 | - | F |
| Lowell Managment Company, LLC VA | Professional & Technical Services | 1 | $97,594 | - |
| Lowen Corporation KS | Manufacturing | 0 | - | C |
| Lower Brule Day School SD | Educational Services | 2 | $57,500 | - |
| Lower Cape Fear LifeCare NC | Healthcare & Social Assistance | 0 | - | F |
| Lower Colorado River Authority TX | Utilities | 1 | $162,000 | - |
| Lower Columbia College WA | Educational Services | 1 | $83,357 | - |
| Lower East Side Tenement Museum NY | - | 0 | - | - |
| Lower Kuskokwim School District AK | Educational Services | 18 | $81,901 | - |
| Lower Manhattan Dialysis Center, Inc. NY | Healthcare & Social Assistance | 1 | $74,277 | - |
| Lower Manhattan Hospital NY | Healthcare & Social Assistance | 0 | - | D |
| Lower Shore Clinic, Inc. MD | Healthcare & Social Assistance | 0 | - | F |
| Lower UmpquaHospital District OR | Healthcare & Social Assistance | 0 | - | F |
| Lower Valley Hospital Association dba Family Health West CO | Healthcare & Social Assistance | 0 | - | D |
| Lower Yukon School District AK | Educational Services | 8 | $81,798 | - |
| Lowery CORPORATION MI | Wholesale Trade | 1 | $125,000 | B |
| Lowes MN | - | 0 | - | - |
| Lowes NC | Management of Companies | 0 | - | F |
| Lowes WA | - | 0 | - | - |
| Lowes Companies, Inc. CA | - | 0 | - | - |
| Lowes Foods LLC NC | Retail Trade | 1 | $150,000 | B |
| Lowes Foods LLC SC | Retail Trade | 0 | - | B |
| Lowey Dannenberg, P.C. NY | Professional & Technical Services | 2 | $132,500 | - |
| Lowe’s Home Center RI | - | 0 | - | - |
| Lowry Park Zoological Society of Tampa, Inc. FL | Arts & Entertainment | 0 | - | D |
| Loxx Hair USA LLC IL | Wholesale Trade | 2 | $106,200 | - |
| Loyal Companions Animal Hospital & Pet Resort IL | Professional & Technical Services | 0 | - | A |
| Loyal Health, Inc. GA | Information & Media | 1 | $136,000 | - |
| Loyola Academy IL | Educational Services | 2 | $55,837 | - |
| Loyola Marymount University CA | Educational Services | 5 | $107,456 | - |
| Loyola University Chicago IL | Educational Services | 18 | $73,862 | - |
| Loyola University Chicago Stritch School of Medicine IL | Educational Services | 1 | $57,300 | - |
| Loyola University Health System IL | Healthcare & Social Assistance | 0 | - | F |
| Loyola University Maryland MD | Educational Services | 2 | $114,187 | - |
| Loyola University Medical Center IL | Healthcare & Social Assistance | 1 | $240,000 | A |
| Loyola University New Orleans LA | Educational Services | 1 | $49,390 | - |
| Lozier TX | - | 0 | - | - |
| Lozier Corporation AL | Manufacturing | 0 | - | F |
| Lozier Corporation IN | Manufacturing | 0 | - | F |
| Lozier Corporation MO | Manufacturing | 0 | - | F |
| Lozier Corporation NE | Manufacturing | 0 | - | F |
| Lozier Corporation PA | Manufacturing | 0 | - | F |
| LP North Nashville TN | - | 0 | - | - |
| LPA, Inc. CA | Professional & Technical Services | 3 | $124,500 | - |
| LPI, Inc TN | Manufacturing | 0 | - | F |
| LPL Financial LLC CA | - | 0 | - | - |
| LPL Financial LLC SC | Finance & Insurance | 82 | $150,016 | - |
| LPS Holdco LLC UT | Professional & Technical Services | 1 | $106,314 | - |
| LPS Industries LLC NJ | Manufacturing | 0 | - | F |
| Lps Lender Processing Services CA | - | 0 | - | - |
