| Louisiana State University Health Sciences Center at Shreveport LA | Educational Services | 23 | $166,000 | - |
| Louisiana State University Health Sciences Center New Orleans LA | Educational Services | 33 | $92,642 | - |
| Louisiana State University in Shreveport LA | Educational Services | 6 | $83,115 | - |
| Louisiana Tech University LA | Educational Services | 25 | $60,000 | - |
| Louisiana United Methodist Children and Family Services LA | Healthcare & Social Assistance | 0 | - | F |
| Louisiana-Pacific Corporation IL | Manufacturing | 0 | - | A |
| Louisiana-Pacific Corporation TN | Management of Companies | 2 | $101,782 | A |
| Louisville Bedding Company CA | - | 0 | - | - |
| Louisville Collegiate School KY | Educational Services | 2 | $45,000 | - |
| Louisville East Post Acute KY | Healthcare & Social Assistance | 0 | - | F |
| Louisville Jefferson County Metro Government KY | Arts & Entertainment | 1 | $74,152 | F |
| Louisville Jefferson County Metro Govt KY | Healthcare & Social Assistance | 0 | - | F |
| Louisville Paving and Construction KY | Construction | 0 | - | C |
| Louisville Regional Airport Authority KY | Transportation & Warehousing | 0 | - | C |
| Louisville Water Company KY | Utilities | 2 | $95,000 | F |
| Lourdes University OH | - | 0 | - | - |
| Loureiro Engineering Associates CT | Construction | 0 | - | D |
| Lourie Center MD | Healthcare & Social Assistance | 0 | - | F |
| Louth Callan Renewables, LLC CT | Construction | 1 | $105,500 | A |
| Louws Truss Inc WA | Manufacturing | 0 | - | F |
| Lovarc CA | Accommodation & Food Services | 0 | - | F |
| Love & Care Non-Emergency Medical Trensportation llc NJ | - | 0 | - | - |
| Love 2 Learn Consulting LLC CA | - | 0 | - | - |
| Love Beets Production NY | Manufacturing | 0 | - | F |
| Love Bottling Company OK | Wholesale Trade | 0 | - | D |
| LOVE LLC DBA Be LOVE™ NY | - | 1 | $82,139 | - |
| Love Pizza MN | - | 0 | - | - |
| Love Works MN | - | 0 | - | - |
| Love's Travel Stops OK | Retail Trade | 0 | - | C |
| Love's Travel Stops & Country Stores, Inc. OK | - | 1 | $164,278 | - |
| Love's Truck Solutions, LLC OK | Manufacturing | 0 | - | F |
| Lovelace NM | Healthcare & Social Assistance | 0 | - | F |
| Lovelace Biomedical Research Institute NM | Professional & Technical Services | 3 | $85,827 | - |
| Lovelace Health Systems NM | Healthcare & Social Assistance | 0 | - | F |
| Lovelace Women's Hospital NM | Healthcare & Social Assistance | 0 | - | F |
| Loveland Elder Green House Homes for Life Enrichment CO | Healthcare & Social Assistance | 0 | - | - |
| Loveland Living Planet Aquarium UT | Arts & Entertainment | 0 | - | D |
| Loveland Products MS | - | 0 | - | - |
| Loverly Inc NY | Information & Media | 1 | $42,500 | - |
| Lovern Logistics GA | Transportation & Warehousing | 0 | - | F |
| Loves Air Inc CA | Construction | 0 | - | F |
| Lovett Deconstruction OR | Construction | 0 | - | F |
| Love’s Bakery HI | - | 0 | - | - |
| Lovi’s Delicatessen, Inc. CA | - | 0 | - | - |
| Lovin Oven Catering of Suffolk LLC NY | Accommodation & Food Services | 0 | - | A |
| Lovin Oven, LLC CA | - | 0 | - | - |
| Loving Care Agency, Inc DBA Aveanna Healthcare AS, LLC NJ | Healthcare & Social Assistance | 0 | - | F |
| Loving Care Agency, Inc. DBA Aveanna Healthcare AS, LLC PA | Healthcare & Social Assistance | 0 | - | F |
| Loving Hearts Foster Care (CPES) AZ | - | 0 | - | - |
| Loving hearts Thrift Store AZ | - | 0 | - | - |
