| Leland Stanford Jr. Univ/SLAC National Accelerator Lab CA | Educational Services | 35 | $108,867 | — |
| Leland Ventures, LLC NC | Accommodation & Food Services | 0 | — | A |
| Leland Waterford Ventures, LLC NC | Accommodation & Food Services | 0 | — | A |
| Lely North America IA | Wholesale Trade | 0 | — | A |
| LEM CONSTRUCTION CO. TX | Construction | 0 | — | A |
| LEM Products Distribution LLC OH | Wholesale Trade | 0 | — | D |
| Leman Manhattan Preparatory School LLC NY | Educational Services | 1 | $90,002 | — |
| LeMans Corporation WI | Wholesale Trade | 2 | $139,017 | — |
| LeMar Industries-SHE IA | Manufacturing | 0 | — | A |
| Lemartec Corp. FL | Construction | 0 | — | A |
| Lemartec PR PR | Construction | 0 | — | A |
| Lemartec USVI VI | Professional & Technical Services | 0 | — | A |
| LeMaster Steel Erectors Inc. IN | Construction | 0 | — | F |
| LeMaster Steel Erectors Inc. - Elkhart IN | — | 0 | — | F |
| Lemay Avenue Health & Rehab CO | Healthcare & Social Assistance | 0 | — | F |
| Lemay Avenue Health and Rehab CO | Healthcare & Social Assistance | 0 | — | F |
| Lemberg Electric WI | Construction | 0 | — | F |
| Lemco Flooring Designs Inc UT | Wholesale Trade | 0 | — | A |
| Lemco Mills Inc NC | — | 0 | — | — |
| Lemcon Inc TX | Construction | 0 | — | A |
| LeMeridian Denver - Update CO | — | 0 | — | — |
| LeMeridien Denver - Update CO | — | 0 | — | — |
| Lemfco, Inc. IL | Manufacturing | 0 | — | A |
| Lemi, Inc. CA | Professional & Technical Services | 1 | $295,000 | — |
| Lemke Home Improvements, Inc. MN | Construction | 0 | — | F |
| Lemle & Wolff Companies NY | Real Estate | 0 | — | F |
| Lemm Corporation - Operations IL | Transportation & Warehousing | 0 | — | A |
| Lemm Corporation - Operations NV | Transportation & Warehousing | 0 | — | F |
| Lemm Corporation - Operations TN | Transportation & Warehousing | 0 | — | A |
| Lemm Corportation - Operations OH | Manufacturing | 0 | — | F |
| Lemm Corportation - Operations TX | Transportation & Warehousing | 0 | — | A |
| Lemmons Trucking Inc. WA | Transportation & Warehousing | 0 | — | F |
| Lemnature AquaFarms USA, Inc FL | Agriculture & Forestry | 0 | — | F |
| LEMOINE LA | Construction | 0 | — | A |
| Lemon Grove Care & Rehabilitation Center CA | Healthcare & Social Assistance | 0 | — | F |
| Lemon Grove Care and Rehabilitation CA | Healthcare & Social Assistance | 0 | — | F |
| Lemon Tree Labs Inc. NY | Information & Media | 1 | $68,000 | — |
| Lemonade Restaraunt Group CA | Accommodation & Food Services | 0 | — | A |
| Lemongrass Consulting US Inc. NJ | Professional & Technical Services | 2 | $150,509 | — |
| Lemont Park District IL | Public Administration | 0 | — | A |
| Lemoyne Interiors NY | Construction | 0 | — | A |
| Lemus Painting and Construction LLC LA | Construction | 0 | — | A |
| Len the Plumber MD | Construction | 0 | — | C |
| Len-Co Lumber Corporation NY | Retail Trade | 0 | — | A |
| LEN-TEX CORPORATION NH | Manufacturing | 0 | — | F |
| Lena Horne Theatre NY | Arts & Entertainment | 0 | — | F |
| LENAPE FORGED PRODUCTS CORP. PA | Manufacturing | 0 | — | F |
| Lenawee Medical Care Facility MI | Healthcare & Social Assistance | 0 | — | F |
| Lenbrook Square Foundation, Inc. GA | Healthcare & Social Assistance | 0 | — | F |
| Lenco Industries MA | Manufacturing | 0 | — | F |
