| Leonard's Palazzo NY | — | 0 | — | — |
| Leonard's Syrups MI | Manufacturing | 0 | — | F |
| Leonardo DRS AL | Professional & Technical Services | 0 | — | C |
| Leonardo DRS FL | Manufacturing | 0 | — | D |
| Leonardo DRS MN | Manufacturing | 0 | — | A |
| Leonardo DRS PA | Manufacturing | 0 | — | C |
| Leonardo DRS VA | Manufacturing | 0 | — | A |
| Leonardo DRS Melbourne FL | Manufacturing | 0 | — | A |
| Leonardo DRS Naval Power Systems CT | Manufacturing | 0 | — | D |
| Leonardo DRS, Inc MO | Manufacturing | 0 | — | F |
| Leonardo DRS- Marlo Coil MO | Manufacturing | 0 | — | F |
| Leonardo Electronics US AL | Manufacturing | 0 | — | A |
| Leonardo Electronics US - ARL VA | Manufacturing | 0 | — | A |
| Leonardo Electronics US - Tucson AZ | Manufacturing | 0 | — | B |
| Leonardo Helicopters PA | Manufacturing | 0 | — | C |
| Leonardo Logging and Const. CA | Agriculture & Forestry | 0 | — | A |
| Leonard’s Metal, Inc. d/b/a LMI Aerospace - Fountain Lakes MO | — | 0 | — | — |
| Leonard’s Metal, Inc. d/b/a LMI Aerospace - Highway 94 MO | — | 0 | — | — |
| Leonetti's Frozen Food PA | Manufacturing | 0 | — | A |
| Leonhardt Manufacturing Co., Inc. PA | Manufacturing | 0 | — | F |
| Leoni Wire, Inc. MA | — | 0 | — | — |
| LEONI WIRING SYSTEMS INC MI | Manufacturing | 1 | $105,919 | — |
| Leons Transmission Service CA | Other Services | 0 | — | F |
| Leopard Medical Transport FL | Transportation & Warehousing | 0 | — | A |
| Leopard USA Corp PA | Retail Trade | 2 | $49,000 | — |
| Leopardo Companies, Inc. IL | Construction | 0 | — | D |
| LEOPOLDO'S FARM SERVICE, INC. CA | Agriculture & Forestry | 0 | — | C |
| Leoterra Development, Inc. NC | Real Estate | 0 | — | A |
| Leoterra Siteworks, LLC NC | Construction | 0 | — | F |
| LEP SPECIAL FASTENERS IN | Manufacturing | 0 | — | F |
| LePage & Sons MN | Administrative & Waste Services | 0 | — | D |
| Lepage Bakeries Brattleboro VT | Wholesale Trade | 0 | — | F |
| Lepage Bakeries Cedar Street LLC ME | Manufacturing | 0 | — | F |
| Lepage Bakeries Park Street LLC ME | Manufacturing | 0 | — | F |
| Lepi Enterprises, Inc. OH | Administrative & Waste Services | 0 | — | A |
| LePierre Roofing, Inc. FL | Construction | 0 | — | A |
| Leppert-Nutmeg, Inc. CT | Other Services | 0 | — | F |
| Leppinks Lakeshore Inc. MI | Retail Trade | 0 | — | D |
| Leppinks, Inc. MI | Retail Trade | 0 | — | C |
| Leppo, Inc. OH | Real Estate | 0 | — | F |
| Leprino Foods CA | Manufacturing | 0 | — | D |
| Leprino Foods Co MI | Manufacturing | 0 | — | C |
| LEPRINO FOODS COMPANY CO | Manufacturing | 1 | $150,000 | B |
| Leprino Foods Company NM | Manufacturing | 0 | — | C |
| Leprino Foods Company NY | Manufacturing | 0 | — | F |
| Leprino Foods Lemoore East CA | Manufacturing | 0 | — | C |
| LER TechForce, LLC IN | Professional & Technical Services | 53 | $105,210 | — |
| Lerdahl Business Interiors, Inc. WI | Construction | 0 | — | A |
| LERETA, LLC CA | Real Estate | 1 | $157,400 | — |
| Lereta, LLC WI | — | 0 | — | — |
