| LEW THOMPSON & SON DEDICATED, INC. AR | Transportation & Warehousing | 0 | — | B |
| Lew Thompson & Sons Trucking AR | Transportation & Warehousing | 0 | — | D |
| Lew Thompson and Son Trucking, Inc. AR | Transportation & Warehousing | 0 | — | C |
| Lew Thompson Dedicated Services MO | Transportation & Warehousing | 0 | — | A |
| LEWA-Nikkiso MA | Wholesale Trade | 0 | — | A |
| LEWA-Nikkiso TX | Wholesale Trade | 0 | — | A |
| Leware Construction Company of Florida, Inc. FL | Construction | 0 | — | F |
| Lewark Metal Spinning, Inc. OH | Manufacturing | 0 | — | F |
| LEWCO, Inc OH | Manufacturing | 0 | — | A |
| Lewins Logistics LLC NJ | Transportation & Warehousing | 0 | — | A |
| Lewis & Ellis, LLC TX | Finance & Insurance | 1 | $150,000 | — |
| Lewis & Michael Inc. OH | Transportation & Warehousing | 0 | — | A |
| LEWIS & TIBBITTS, INC CA | Construction | 0 | — | F |
| Lewis Bolt and Nut Company CO | Manufacturing | 0 | — | F |
| Lewis Brothers Bakeries, Inc. of Tennessee TN | Manufacturing | 0 | — | D |
| Lewis Builders Development NH | Construction | 0 | — | F |
| Lewis Cabinet Specialties Group LLC UT | Manufacturing | 0 | — | F |
| Lewis Contracting Services LLC GA | Construction | 0 | — | A |
| Lewis Contractors MD | Construction | 0 | — | F |
| Lewis Corporation ID | Construction | 0 | — | F |
| Lewis County Hospital District No. 1 WA | Healthcare & Social Assistance | 0 | — | F |
| Lewis County Nursing & Rehabilitation Center, Inc. TN | Healthcare & Social Assistance | 0 | — | F |
| Lewis County Nursing Home District MO | Healthcare & Social Assistance | 0 | — | F |
| Lewis County Opportunities, Inc. NY | Healthcare & Social Assistance | 0 | — | F |
| Lewis County PUD WA | Utilities | 0 | — | F |
| Lewis County REC MO | Construction | 0 | — | F |
| Lewis County Rural Electric Cooperative MO | Construction | 0 | — | F |
| Lewis Energy Group TX | Mining & Extraction | 0 | — | F |
| Lewis Energy-Encinal TX | — | 0 | — | — |
| Lewis Environmental, Inc FL | Administrative & Waste Services | 0 | — | A |
| Lewis Environmental, Inc PA | Administrative & Waste Services | 0 | — | B |
| Lewis Environmental, Inc. DE | Administrative & Waste Services | 0 | — | F |
| Lewis Food Town Inc. TX | Retail Trade | 0 | — | C |
| Lewis FoodTown Inc. TX | Management of Companies | 0 | — | F |
| lewis gale hospital montgomery VA | Healthcare & Social Assistance | 0 | — | D |
| Lewis General Contractors AL | Construction | 0 | — | A |
| Lewis General Tires, Inc. NY | Retail Trade | 0 | — | B |
| Lewis Greenscape NE | — | 0 | — | — |
| Lewis House - Hastings MN | Healthcare & Social Assistance | 0 | — | A |
| Lewis Landscaping & Nursery Inc. OH | Administrative & Waste Services | 0 | — | A |
| Lewis Lumber & Milling Inc TN | Manufacturing | 0 | — | D |
| Lewis Lumber Products PA | Manufacturing | 0 | — | A |
| Lewis Manufacturing Company, LLC OK | Manufacturing | 0 | — | A |
| Lewis Marine Supply, LLC FL | Wholesale Trade | 0 | — | C |
| Lewis Marine Supply, LLC (SOUTH) FL | Wholesale Trade | 0 | — | F |
| LEWIS NURSERY AND FARMS INC NC | Agriculture & Forestry | 0 | — | A |
| Lewis Pest Control AL | Administrative & Waste Services | 0 | — | A |
| Lewis Pest Control of Florida FL | Administrative & Waste Services | 0 | — | A |
| Lewis Plastics Co., Inc. IL | Manufacturing | 0 | — | A |
| Lewis Precision& CNC, Inc. AL | Manufacturing | 0 | — | A |