| Lewis Property Services, LLC FL | Administrative & Waste Services | 0 | — | A |
| Lewis Resource Management TX | Mining & Extraction | 0 | — | F |
| Lewis Transport, Inc. KY | Transportation & Warehousing | 0 | — | B |
| Lewis Tree Service, Inc. FL | — | 0 | — | — |
| Lewis Tree Service, Inc. NY | Administrative & Waste Services | 0 | — | D |
| Lewis University IL | Educational Services | 6 | $73,509 | — |
| Lewis-Clark Terminal, Inc ID | Transportation & Warehousing | 0 | — | F |
| Lewis-Vincennes, Inc. IN | Manufacturing | 0 | — | D |
| Lewisburg Pet Care Plant OH | — | 0 | — | — |
| Lewisburg Printing Company TX | Manufacturing | 0 | — | F |
| Lewiston ME | Healthcare & Social Assistance | 0 | — | F |
| Lewiston Center of Cascadia, LLC ID | Healthcare & Social Assistance | 0 | — | F |
| Lewiston Housing Authority ME | Public Administration | 0 | — | A |
| Lewiston North of Cascadia LLC ID | Healthcare & Social Assistance | 0 | — | A |
| Lewiston of Cascadia, LLC ID | Healthcare & Social Assistance | 0 | — | F |
| Lewiston of Olympus, LLC ID | Healthcare & Social Assistance | 0 | — | F |
| Lewiston Senior Living MN | Healthcare & Social Assistance | 0 | — | F |
| Lewiston Veterinary Clinic MN | Professional & Technical Services | 0 | — | A |
| Lewistown Valley Enterprises, Inc. PA | Manufacturing | 0 | — | D |
| Lewisy Fuel Oil, Inc. NY | Retail Trade | 0 | — | A |
| LEX 159 BAKERY LLC dba PENELOPE NY | — | 0 | — | — |
| LEX CELL-TX, LLC TX | Professional & Technical Services | 1 | $84,094 | — |
| Lex Nimble Solutions Inc IL | Professional & Technical Services | 30 | $138,151 | — |
| Lex Products CT | Manufacturing | 0 | — | F |
| Lex Products, LLC CA | Manufacturing | 0 | — | A |
| Lexair, Inc. KY | Manufacturing | 0 | — | A |
| Lexar Homes of Spokane WA | Construction | 0 | — | A |
| LEXCARES DBA RIDGEWAY SENIOR LIVING NE | Healthcare & Social Assistance | 0 | — | A |
| LexDevCo FL | Accommodation & Food Services | 0 | — | A |
| Lexe Corporation CA | Information & Media | 1 | $4,680,000 | — |
| Lexeco KS | Construction | 0 | — | A |
| Lexeo Therapeutics, Inc. NY | Professional & Technical Services | 1 | $208,000 | — |
| Lexicon Care INC CO | Healthcare & Social Assistance | 0 | — | F |
| Lexicon Care Inc dba Summit Rehabilitation and Center CO | Healthcare & Social Assistance | 0 | — | F |
| Lexicon Pharmaceuticals, Inc. TX | — | 0 | — | — |
| LEXINGTON - WALTHAM DERMATOLOGY MA | Healthcare & Social Assistance | 0 | — | A |
| Lexington Brewing and Distilling KY | Manufacturing | 0 | — | B |
| Lexington Building & Supply Co., Inc. KY | Retail Trade | 0 | — | D |
| Lexington Building Supply & Co., Inc. KY | Retail Trade | 0 | — | D |
| Lexington City Schools NC | Educational Services | 6 | $52,598 | — |
| LEXINGTON CJD LLC KY | Retail Trade | 0 | — | A |
| LEXINGTON CLINIC KY | Healthcare & Social Assistance | 0 | — | F |
| LEXINGTON CLINIC AMBULATORY SURGERY CENTER KY | Healthcare & Social Assistance | 0 | — | F |
| LEXINGTON CLINIC ANDOVER KY | Healthcare & Social Assistance | 0 | — | F |
| LEXINGTON CLINIC BEAUMONT KY | Healthcare & Social Assistance | 0 | — | F |
| LEXINGTON CLINIC PICADOME KY | Healthcare & Social Assistance | 0 | — | F |
| LEXINGTON CLINIC SOUTH BROADWAY KY | Healthcare & Social Assistance | 0 | — | F |
| Lexington Community Fire Protection District IL | Public Administration | 0 | — | A |
| Lexington Cooperative Markets NY | Retail Trade | 0 | — | D |
| Lexington County SC | Public Administration | 0 | — | B |