| LEGOLAND NY Resort NY | Arts & Entertainment | 0 | — | D |
| Legrand IN | Manufacturing | 0 | — | F |
| Legrand MN | Manufacturing | 0 | — | B |
| Legrand NC | Manufacturing | 0 | — | F |
| LEGRAND NV | Manufacturing | 0 | — | F |
| Legrand OH | Manufacturing | 0 | — | A |
| Legrand UT | Wholesale Trade | 0 | — | A |
| Legrand AV IN | Manufacturing | 0 | — | F |
| Legrand AV Inc. NJ | Manufacturing | 0 | — | A |
| Legrand Connectrac TX | Manufacturing | 0 | — | A |
| Legrand North America NY | Manufacturing | 0 | — | F |
| Legrand North America SC | Transportation & Warehousing | 0 | — | A |
| Legrand North America, LLC CT | Manufacturing | 2 | $153,268 | — |
| LEH -BDA Crossing TX | — | 0 | — | — |
| LEH-Elmendorf TX | — | 0 | — | — |
| LEH-Falls City TX | — | 0 | — | — |
| LEH-S Presa St TX | — | 0 | — | — |
| Lehigh Acres Healthcare and Rehab Center FL | Healthcare & Social Assistance | 0 | — | A |
| Lehigh Cement Company LLC NY | — | 0 | — | — |
| Lehigh Cement Company LLC Nazareth Cement Plant and Terminal PA | — | 0 | — | — |
| Lehigh Cement Company, LLC PA | — | 0 | — | — |
| Lehigh Construction NY | Construction | 0 | — | F |
| Lehigh Corporate Headquarters PA | — | 0 | — | — |
| Lehigh Electric Products Company PA | Manufacturing | 0 | — | A |
| Lehigh Fabrication PA | — | 0 | — | — |
| Lehigh Fluid Power, Inc. IL | Manufacturing | 0 | — | A |
| Lehigh Fluid Power, Inc. NJ | Manufacturing | 0 | — | A |
| Lehigh Hanson CA | Mining & Extraction | 0 | — | A |
| Lehigh Hanson IL | Manufacturing | 0 | — | A |
| Lehigh Industrial Maintenance LLC PA | Other Services | 0 | — | A |
| Lehigh Lawns & Landscaping, Inc. NY | Administrative & Waste Services | 0 | — | A |
| Lehigh Mining Operation PA | — | 0 | — | — |
| Lehigh Regional Medical Center FL | — | 0 | — | — |
| Lehigh Services Corporation FL | Wholesale Trade | 0 | — | A |
| Lehigh Services Corporation NJ | Wholesale Trade | 0 | — | D |
| Lehigh Southwest Cement Company CA | — | 0 | — | — |
| Lehigh Southwest Cement Company dba Lehigh Hanson Services LLC CA | — | 0 | — | — |
| Lehigh Southwest Cement Company-Lehigh Hanso Serives, LLC-Redding Plant CA | — | 0 | — | — |
| Lehigh Southwest Cement Company-Lehigh Hanson ServicesLLC-Cupertino Permanente CA | — | 0 | — | — |
| Lehigh Southwest Cement Company-Lehigh Hanson ServicesLLC-Cupertino Permanente Plant CA | — | 0 | — | — |
| Lehigh Structural Components, LLC. PA | Manufacturing | 0 | — | F |
| Lehigh Technologies, Inc. GA | — | 0 | — | — |
| Lehigh University PA | Educational Services | 18 | $13,595,440 | — |
| Lehigh Valley Baseball LP PA | Arts & Entertainment | 0 | — | F |
| Lehigh Valley Division PA | Construction | 0 | — | A |
| Lehigh Valley Hospital INC. PA | Healthcare & Social Assistance | 1 | $65,507 | — |
| Lehigh Valley Medi Group PA | — | 0 | — | — |
| Lehigh Valley Media Group PA | — | 0 | — | — |
| Lehigh Valley Physician Group PA | Healthcare & Social Assistance | 4 | $351,250 | — |
| Lehigh Valley Planning Commission PA | Public Administration | 1 | $87,000 | — |
