| Lehigh Valley Plastics, Inc. PA | Manufacturing | 0 | — | F |
| Lehigh Valley Zoological Society PA | Arts & Entertainment | 0 | — | F |
| Lehigh White Cement Company LLC FL | Manufacturing | 1 | $97,581 | — |
| Lehighton Ambulance Assoc. Inc. PA | Healthcare & Social Assistance | 0 | — | F |
| Lehighton Investment Group PA | Accommodation & Food Services | 0 | — | A |
| Lehman Building Company LLC OH | Construction | 0 | — | A |
| Lehman Construction LLC MO | Construction | 0 | — | F |
| Lehman Daman Construction Services Inc. OH | Construction | 0 | — | A |
| Lehman Roberts Company MS | Manufacturing | 0 | — | F |
| Lehman Roberts Company TN | Construction | 0 | — | F |
| Lehman Roberts Company- Plant 4 TN | Manufacturing | 0 | — | A |
| Lehman Roberts Company- Plant 5 TN | Manufacturing | 0 | — | A |
| Lehman Roofing, Inc IN | Construction | 0 | — | F |
| Lehman Smith & McLeish PLLC DC | Professional & Technical Services | 1 | $190,000 | — |
| LehmanBush Foundation NJ | Educational Services | 1 | $85,000 | — |
| Lehn Painting, Inc. OH | Construction | 0 | — | A |
| Lehner Screw Maching Co OH | Manufacturing | 0 | — | A |
| Lehr Construction Company MO | Construction | 0 | — | A |
| LEI Companies, Inc. CO | Construction | 0 | — | F |
| LEI, Inc. LA | Administrative & Waste Services | 0 | — | D |
| Leia, Inc. CA | Manufacturing | 2 | $156,627 | — |
| Leibish and Co USA Inc. NY | Retail Trade | 1 | $129,896 | — |
| Leibold Inc. PA | Construction | 0 | — | F |
| Leiby's Dairy Inc PA | Manufacturing | 0 | — | A |
| Leibys Dairy Inc. PA | Manufacturing | 0 | — | D |
| Leica Biosystems CA | Manufacturing | 0 | — | A |
| Leica Biosystems IL | Manufacturing | 0 | — | B |
| LEICA BIOSYSTEMS IMAGING CA | Manufacturing | 1 | $146,328 | — |
| LEICA BIOSYSTEMS RICHMOND, INC. IL | Manufacturing | 2 | $154,039 | — |
| Leica Geosystems Inc. GA | Wholesale Trade | 0 | — | A |
| LEICA MICROSYSTEMS INC. IL | Manufacturing | 4 | $127,304 | — |
| Leica-Microsystems (San Jose) Corp. CA | — | 0 | — | — |
| Leick Construction Inc IA | Construction | 0 | — | A |
| Leidal & Hart Mason Contractors, Inc. MI | Construction | 0 | — | A |
| Leidos AZ | — | 0 | — | — |
| Leidos CA | Manufacturing | 0 | — | B |
| Leidos FL | — | 0 | — | — |
| Leidos IN | — | 0 | — | — |
| Leidos LA | — | 0 | — | — |
| Leidos MA | Manufacturing | 0 | — | A |
| Leidos MD | — | 0 | — | — |
| Leidos NM | — | 0 | — | — |
| Leidos TN | — | 0 | — | — |
| Leidos Biomedical Research, Inc. MD | Professional & Technical Services | 4 | $108,997 | D |
| Leidos Engineering, LLC VA | Professional & Technical Services | 3 | $107,429 | — |
| Leidos QTC VA | — | 0 | — | — |
| Leidos, Inc. VA | Professional & Technical Services | 25 | $124,311 | — |
| Leidos-Killeen TX | — | 0 | — | — |
| Leidos-VA Austin IT Center TX | — | 0 | — | — |
| Leigh Enterprises MA | Retail Trade | 0 | — | A |
