| Lerner, Sampson & Rothfuss OH | — | 0 | — | — |
| Leroy Coop Association Inc. KS | Wholesale Trade | 0 | — | F |
| Leroy Delisle MI | Manufacturing | 0 | — | C |
| LeRoy Emergency Ambulance Service, Inc. IL | Healthcare & Social Assistance | 0 | — | A |
| LeRoy Manor LHCSA NY | Healthcare & Social Assistance | 0 | — | F |
| LeRoy Manor, LLC NY | Healthcare & Social Assistance | 0 | — | F |
| Leroy Newton Construction, LLC WA | Construction | 0 | — | F |
| Leroy Somer TN | — | 0 | — | — |
| Leroy Somer North America TN | — | 0 | — | — |
| Leroy Springs & Company, Inc. SC | Arts & Entertainment | 0 | — | A |
| Leroy Street Studio Architecture, D.P.C. NY | Professional & Technical Services | 2 | $120,700 | — |
| Les Boulangers Associes, Inc. WA | Manufacturing | 0 | — | D |
| LES GRIBSKOV CO DBA ISCO OR | Manufacturing | 0 | — | F |
| LES SCHWAB TGIRE CENTER OF BOISE LLC ID | Retail Trade | 0 | — | F |
| Les Schwab Tire Center of Boise, LLC ID | Retail Trade | 0 | — | D |
| Les Schwab Tire Center of Colorado LLC ID | Retail Trade | 0 | — | A |
| LES SCHWAB TIRE CENTER OF NEVADA, LLC NV | Retail Trade | 0 | — | D |
| LES SCHWAB TIRE CENTER OF PORTLAND LLC OR | Retail Trade | 0 | — | F |
| Les Schwab Tire Center of Washington, LLC. WA | Retail Trade | 0 | — | F |
| Les Schwab Tire Centers WA | Retail Trade | 0 | — | F |
| Les Schwab Tire Centers of Boise, LLC. ID | Retail Trade | 0 | — | F |
| Les Schwab Tire Centers of California, LLC. CA | Retail Trade | 0 | — | F |
| Les Schwab Tire Centers of Colorado LLC. CO | Retail Trade | 0 | — | F |
| Les Schwab Tire Centers of Idaho, LLC ID | Retail Trade | 0 | — | F |
| Les Schwab Tire Centers of Montana, LLC MT | Retail Trade | 0 | — | F |
| Les Schwab Tire Centers of Nevada, LLC. NV | Retail Trade | 0 | — | F |
| Les Schwab Tire Centers of Portland, LLC. OR | Retail Trade | 0 | — | F |
| Les Schwab Tire Centers of Utah, LLC. UT | Retail Trade | 0 | — | F |
| Les Schwab Tire Centers of Washington, LLC. WA | Retail Trade | 0 | — | F |
| Les Schwab Tire Centers of Washinton, LLC WA | Retail Trade | 0 | — | F |
| Les Schwab Tires of Washington Inc. WA | Retail Trade | 0 | — | F |
| Les Schwab Warehouse Center, LLC. OR | Manufacturing | 0 | — | F |
| Lesaffre IA | Manufacturing | 0 | — | C |
| Lesaffre Yeast Corporation WI | Manufacturing | 0 | — | A |
| LeSaint Logistics, LLC OH | — | 0 | — | — |
| Lesco Distributing Inc. FL | Wholesale Trade | 0 | — | A |
| Lesjofors Springs America Inc. PA | Manufacturing | 0 | — | A |
| Lesko Enterprises PA | Manufacturing | 0 | — | A |
| Lesleh Precision Inc PA | Manufacturing | 0 | — | D |
| Lesley Erectors Inc. SC | Construction | 0 | — | F |
| Leslie Controls FL | Manufacturing | 0 | — | A |
| Leslie Equipment Co. WV | Wholesale Trade | 0 | — | C |
| Leslie Pool Supply IL | Manufacturing | 0 | — | F |
| Leslie''s Poolmart Inc. AZ | Retail Trade | 0 | — | A |
| Leslie''s Poolmart Inc. CA | Retail Trade | 0 | — | D |
| Leslie''s Poolmart Inc. IL | Retail Trade | 0 | — | C |
| Leslie''s Poolmart Inc. KY | Retail Trade | 0 | — | C |
| Leslie''s Poolmart Inc. NJ | Retail Trade | 0 | — | D |
| Leslie''s Poolmart Inc. TN | Retail Trade | 0 | — | A |
| Leslie''s Poolmart Inc. TX | Retail Trade | 0 | — | A |
