| Leigh Fibers LLC SC | Manufacturing | 0 | — | F |
| Leigh Yawkey Woodson Art Museum WI | Arts & Entertainment | 0 | — | A |
| Leigh-David Logistics, Inc. MI | Transportation & Warehousing | 0 | — | A |
| Leighton Transport, LLC. ID | Transportation & Warehousing | 0 | — | F |
| Leimenstoll Services LLC MI | Other Services | 0 | — | F |
| Leiods FL | — | 0 | — | — |
| Leipold Inc CT | Manufacturing | 0 | — | A |
| Leiss Tool & Die PA | Manufacturing | 0 | — | A |
| Leisters Furniture Inc. PA | Manufacturing | 0 | — | A |
| Leisure Boats LLC dba Crownline Boats IL | Manufacturing | 0 | — | F |
| Leisure Care CO | Healthcare & Social Assistance | 0 | — | F |
| Leisure Care OR | Healthcare & Social Assistance | 0 | — | F |
| Leisure Care Inc. CT | Healthcare & Social Assistance | 0 | — | F |
| Leisure Care LLC UT | Healthcare & Social Assistance | 0 | — | F |
| Leisure Care, LLC dba The Landing Silver Spring MD | — | 0 | — | — |
| Leisure Creations AL | Manufacturing | 0 | — | F |
| Leisure Homestead Association KS | Healthcare & Social Assistance | 0 | — | A |
| Leisure Hotel LLC IA | Accommodation & Food Services | 0 | — | A |
| Leisure Hotel LLC KS | Accommodation & Food Services | 0 | — | A |
| Leisure Hotel LLC MN | Accommodation & Food Services | 0 | — | F |
| Leisure Hotel LLC MO | Accommodation & Food Services | 0 | — | A |
| Leisure Hotel LLC MT | Accommodation & Food Services | 0 | — | A |
| Leisure Hotel LLC NV | Accommodation & Food Services | 0 | — | A |
| Leisure Hotel LLC OR | Accommodation & Food Services | 0 | — | F |
| Leisure Hotel LLC VT | Accommodation & Food Services | 0 | — | F |
| Leisure Hotel LLC WY | Accommodation & Food Services | 0 | — | F |
| Leisure Pools Manufacturing USA Marion Inc. SC | Manufacturing | 0 | — | F |
| Leisure Pools USA Trading Inc. New Braunfels TX | Manufacturing | 0 | — | F |
| Leisure Society LLC dba El Dorado CA | — | 0 | — | — |
| Leisure Sports Hospitality CA | — | 0 | — | — |
| Leisure Time Products, LLC KS | Wholesale Trade | 0 | — | A |
| Leisure Time Products, LLC MO | Wholesale Trade | 0 | — | D |
| Leisure Village OK | Healthcare & Social Assistance | 0 | — | F |
| LeisureCare WA | Healthcare & Social Assistance | 0 | — | F |
| Leisurewood Campgrounds, INC NY | Accommodation & Food Services | 0 | — | F |
| Leiters CO | Manufacturing | 0 | — | C |
| Leiters Health CO | Manufacturing | 0 | — | F |
| Leitner-Poma CO | Manufacturing | 0 | — | D |
| Leitz Tooling Systems LP MI | Manufacturing | 0 | — | F |
| Leitz Tooling Systems LP NC | Manufacturing | 0 | — | A |
| Leitzen Concrete Products, Inc. MN | Manufacturing | 0 | — | F |
| Lejeune Steel MN | Manufacturing | 0 | — | D |
| Lejeune Steel WI | Manufacturing | 0 | — | A |
| LEK Partners, LLC GA | Professional & Technical Services | 1 | $105,000 | — |
| Leki Aviation USA, Inc. FL | Transportation & Warehousing | 0 | — | A |
| LEL Home Services, LLC IN | Healthcare & Social Assistance | 0 | — | A |
| LEL Logistics OH | Transportation & Warehousing | 0 | — | B |
| Leland Inc. UT | Professional & Technical Services | 1 | $135,000 | — |
| Leland Management FL | Real Estate | 0 | — | A |
| Leland School District MS | Educational Services | 3 | $45,012 | — |
