| Leslie's Poolmart Inc. CA | Manufacturing | 0 | — | A |
| Leslie's Poolmart Inc. NV | Manufacturing | 0 | — | F |
| Leslie's Poolmart Inc. PA | Retail Trade | 0 | — | F |
| Leslie's Poolmart Inc. TX | Manufacturing | 0 | — | F |
| Leslie's Poolmart, Inc. AZ | Retail Trade | 5 | $135,384 | A |
| Lesman Instruments - IL IL | Wholesale Trade | 0 | — | A |
| Lesman Instruments - WI WI | Wholesale Trade | 0 | — | A |
| Lessar Painting, Inc. CO | Construction | 0 | — | A |
| Lessen LLC AZ | Real Estate | 3 | $129,545 | — |
| Lessie Bates Neighborhood House IL | — | 0 | — | — |
| Lesso America, Inc. CA | Wholesale Trade | 0 | — | A |
| Lester & Rosalie Anixter Center IL | Healthcare & Social Assistance | 0 | — | A |
| Lester Brothers Excavation, Inc. MI | Construction | 0 | — | F |
| Lester Buildings Systems, LLC IL | Manufacturing | 0 | — | F |
| Lester Buildings Systems, LLC MN | Construction | 0 | — | F |
| Lester Buildings Systems, LLC VA | Manufacturing | 0 | — | A |
| Lester Contracting, Inc TX | Construction | 0 | — | C |
| Lester Detterbeck ent MI | Manufacturing | 0 | — | A |
| Lester Detterbeck Enterprises Ltd MI | Manufacturing | 0 | — | A |
| Lester E Cox Medical Centers MO | Healthcare & Social Assistance | 1 | $325,000 | — |
| Lester E. Cox Medical Centers MO | Healthcare & Social Assistance | 4 | $104,936 | — |
| Lester Electrical NE | Manufacturing | 0 | — | C |
| Lester M. Prange, Inc. PA | Transportation & Warehousing | 0 | — | F |
| Lester Prairie Public School MN | Educational Services | 0 | — | C |
| Lester R. Summers, Inc. PA | Transportation & Warehousing | 0 | — | C |
| Lester-Robbins Construction, Inc SD | Construction | 0 | — | F |
| Let it Grow NJ | Construction | 0 | — | F |
| Let's Do Lunch, Inc. dba Integrated Food Service CA | Manufacturing | 0 | — | F |
| Let's Gel Inc. TX | Manufacturing | 0 | — | A |
| Letavis Enterprises Inc. MI | Other Services | 0 | — | F |
| Letgo Group B.V. NY | — | 0 | — | — |
| LETHYA GROUP INC. NY | Professional & Technical Services | 2 | $93,267 | — |
| Leticia Tabares dba: Manos De Oro CA | Agriculture & Forestry | 0 | — | A |
| Letner Roofing Company CA | Construction | 0 | — | F |
| Letourneau Enterprises, LLC NC | Construction | 0 | — | A |
| LeTourneau Plastics, Inc. WI | Manufacturing | 0 | — | F |
| LeTourneau Technology MS | — | 0 | — | — |
| LeTourneau University TX | Educational Services | 1 | $77,000 | — |
| LETS AMERICA, INC. AZ | Professional & Technical Services | 1 | $68,723 | — |
| Lets Talk Psychological Wellness, P.C. NY | Healthcare & Social Assistance | 1 | $89,357 | — |
| LETSFIT LLC FL | Wholesale Trade | 1 | $58,926 | — |
| LetsGetChecked CA | Transportation & Warehousing | 0 | — | A |
| LetsGetChecked NY | Transportation & Warehousing | 0 | — | A |
| Letsos Company TX | Construction | 0 | — | A |
| Letter AI, Inc. (formerly Tractatus AI, Inc.) IL | Professional & Technical Services | 1 | $161,637 | — |
| Letter Ride, LLC CA | Transportation & Warehousing | 0 | — | F |
| Letter Ride, LLC NV | Transportation & Warehousing | 0 | — | F |
| Letter Ride-Evergreen Oak TX | — | 0 | — | — |
| Letter Ride-Gold Spike Dr. TX | — | 0 | — | — |
| Letter Ride-Howard Ln. TX | — | 0 | — | — |
