| Lenzing Fibers Inc. AL | Manufacturing | 0 | — | D |
| Lenzner Coach Lines PA | Transportation & Warehousing | 0 | — | C |
| Leo A Hoffmann Center Inc. MN | Healthcare & Social Assistance | 0 | — | F |
| Leo Berwick LP CA | Professional & Technical Services | 1 | $250,000 | — |
| Leo Burnett Detroit, Inc. MI | — | 0 | — | — |
| Leo Chesney Community Correctional Facility CA | — | 0 | — | — |
| LEO Construction Company VA | Construction | 0 | — | B |
| Leo D. Bernstein and Sons Inc. VT | Manufacturing | 0 | — | A |
| Leo Information Technologies and Business Solutions LLC TX | Professional & Technical Services | 1 | $161,637 | — |
| Leo J Roth Corporation NY | Construction | 0 | — | B |
| Leo Jr. Lawn and Irrigation Services, LLC FL | Administrative & Waste Services | 0 | — | D |
| LEO KOB COMPANY INC PA | Construction | 0 | — | F |
| Leo's Builders LLC WI | Construction | 0 | — | A |
| Leo's Foods, Inc. TX | — | 0 | — | — |
| Leo's roofing Inc. dba Leo's Gutters CA | Construction | 0 | — | F |
| Leominster Animal Hospital MA | Professional & Technical Services | 0 | — | A |
| Leominster Rehab MA | Healthcare & Social Assistance | 0 | — | F |
| Leon A George II School Buses, Inc. PA | Transportation & Warehousing | 0 | — | A |
| Leon Creek Thrift City LLC TX | Retail Trade | 0 | — | C |
| Leon D. DeMatteis Construction Corp. NY | Construction | 1 | $125,000 | C |
| LEON FARMS INC CA | Agriculture & Forestry | 0 | — | C |
| Leon Interiors, Inc. MI | — | 0 | — | — |
| Leon N. Weiner & Associates, Inc DE | Construction | 0 | — | A |
| Leon'S At The Canyon CA | — | 0 | — | — |
| Leon's Auto Sales, Inc. d/b/a Carfect IL | Retail Trade | 0 | — | A |
| Leon's Auto Sales, Inc. d/b/a Carfect WI | Retail Trade | 0 | — | A |
| Leon'S Bar & Grill CA | — | 0 | — | — |
| Leon's Signs, Inc TX | Manufacturing | 0 | — | A |
| Leon's Transmissions CA | Other Services | 0 | — | D |
| LEONA ARIZONA EMPLOYMENT GROUP AZ | Educational Services | 0 | — | A |
| Leonard A. Kraus Co., Inc. MD | Construction | 0 | — | F |
| Leonard and His House of Unfinished Furniture NE | — | 0 | — | — |
| Leonard Associates Manufacturing, LLC TN | Transportation & Warehousing | 0 | — | F |
| Leonard Bus Sales, Inc. NY | Wholesale Trade | 0 | — | B |
| Leonard C TX | Construction | 0 | — | F |
| Leonard Group CA | Manufacturing | 0 | — | A |
| Leonard M. Miller School of Medicine FL | — | 0 | — | — |
| Leonard Masonry MO | Construction | 0 | — | A |
| Leonard Peterson & Co., Inc AL | Manufacturing | 0 | — | F |
| Leonard Roofing Inc, CA | Construction | 0 | — | F |
| Leonard Valve Company RI | Manufacturing | 0 | — | F |
| Leonard Water Services, LLC TX | Wholesale Trade | 0 | — | F |
| Leonard's Express, Inc DE | Transportation & Warehousing | 0 | — | B |
| Leonard's Express, Inc ID | Transportation & Warehousing | 0 | — | C |
| Leonard's Express, Inc NC | Transportation & Warehousing | 0 | — | A |
| Leonard's Express, Inc NY | Transportation & Warehousing | 0 | — | A |
| Leonard's Express, Inc WI | Transportation & Warehousing | 0 | — | B |
| Leonard's Metal Inc, dba LMI Aerospace WA | — | 0 | — | — |
| Leonard's Metal, Inc. dba LMI Aerospace KS | — | 0 | — | — |
| Leonard's Metal, Inc., dba LMI Aerospace KS | — | 0 | — | — |
