| Lowe's Companies, INC LOWE S OF UNION CITY, CA CA | Retail Trade | 0 | - | F |
| Lowe's Companies, INC LOWE S OF VENICE, FL FL | Retail Trade | 0 | - | D |
| Lowe's Companies, INC LOWE S OF W. AMHERST, NY NY | Retail Trade | 0 | - | F |
| Lowe's Companies, INC LOWE S OF W. ASHEVILLE, NC NC | Retail Trade | 0 | - | F |
| Lowe's Companies, INC LOWE S OF W. TULSA, OK OK | Retail Trade | 0 | - | F |
| Lowe's Companies, INC LOWE S OF W. WICHITA, KS KS | Retail Trade | 0 | - | F |
| Lowe's Companies, INC LOWE S OF W. YORK, PA PA | Retail Trade | 0 | - | F |
| Lowe's Companies, INC LOWE S OF WAIPAHU, HI HI | Retail Trade | 0 | - | F |
| Lowe's Companies, INC LOWE S OF WATERTOWN, NY NY | Retail Trade | 0 | - | F |
| Lowe's Companies, INC LOWE S OF WENTZVILLE, MO MO | Retail Trade | 0 | - | F |
| Lowe's Companies, INC LOWE S OF YORK, PA. PA | Retail Trade | 0 | - | F |
| Lowe's Companies, INC LOWE S PENNSYLVANIA RDC PA | Transportation & Warehousing | 0 | - | B |
| Lowe's Companies, INC LOWE S PITTSTON, PA RDC PA | Transportation & Warehousing | 0 | - | B |
| Lowe's Companies, INC LOWE S POINCIANA, FL RDC FL | Transportation & Warehousing | 0 | - | B |
| Lowe's Companies, Inc. NC | Retail Trade | 173 | $168,831 | D |
| Lowe's Companies, Inc. NC | - | 149 | $133,536 | - |
| Lowe'S Hiw, Inc. CA | - | 0 | - | - |
| Lowe's HIW, Inc. WA | - | 0 | - | - |
| Lowe's Home Center LA | - | 0 | - | - |
| Lowe's Home Centers Inc. NY | - | 0 | - | - |
| Lowe's Home Centers, Inc. MI | - | 0 | - | - |
| Lowe's Home Centers, Inc. NH | - | 0 | - | - |
| Lowe\'s Home Centers, Inc. VA | - | 0 | - | - |
| Lowell Area Schools MI | Educational Services | 0 | - | B |
| Lowell Community Charter Public School MA | Educational Services | 5 | $59,000 | - |
| Lowell Community Health Center, Inc. MA | Healthcare & Social Assistance | 1 | $240,365 | - |
| Lowell General Hospital MA | Healthcare & Social Assistance | 0 | - | F |
| Lowell Kids Dentistry PLLC MA | - | 3 | $299,998 | - |
| Lowell Managment Company, LLC VA | Professional & Technical Services | 1 | $97,594 | - |
| Lowen Corporation KS | Manufacturing | 0 | - | C |
| Lowen Studios LLC CA | - | 1 | $147,680 | - |
| Lower Brule Day School SD | Educational Services | 4 | $62,550 | - |
| Lower Cape Fear LifeCare NC | Healthcare & Social Assistance | 0 | - | F |
| Lower Colorado River Authority TX | Utilities | 6 | $153,109 | - |
| Lower Columbia College WA | Educational Services | 1 | $83,357 | - |
| Lower East Side Tenement Museum NY | - | 0 | - | - |
| Lower Kuskokwim School District AK | Educational Services | 21 | $98,791 | - |
| Lower Manhattan Dialysis Center, Inc. NY | Healthcare & Social Assistance | 1 | $74,277 | - |
| Lower Manhattan Hospital NY | Healthcare & Social Assistance | 0 | - | D |
| Lower Shore Clinic, Inc. MD | Healthcare & Social Assistance | 0 | - | F |
| Lower UmpquaHospital District OR | Healthcare & Social Assistance | 0 | - | F |
| Lower Valley Hospital Association dba Family Health West CO | Healthcare & Social Assistance | 0 | - | D |
| Lower Yukon School District AK | Educational Services | 8 | $81,798 | - |
| Lowery CORPORATION MI | Wholesale Trade | 1 | $125,000 | B |
| Lowes MN | - | 0 | - | - |
| Lowes NC | Management of Companies | 0 | - | F |
| Lowes WA | - | 0 | - | - |
| Lowes Companies, Inc. CA | - | 0 | - | - |
| Lowes Foods LLC NC | Retail Trade | 1 | $150,000 | B |
| Lowes Foods LLC SC | Retail Trade | 0 | - | B |
