| Lexmark GA | Manufacturing | 0 | — | A |
| Lexmark International, Inc. CA | Wholesale Trade | 0 | — | F |
| Lexmark International, Inc. CO | Manufacturing | 0 | — | F |
| Lexmark International, Inc. IL | Wholesale Trade | 0 | — | A |
| Lexmark International, Inc. KY | Professional & Technical Services | 1 | $155,520 | A |
| Lexmark International, Inc. MN | Wholesale Trade | 0 | — | A |
| Lexmark International, Inc. NY | Wholesale Trade | 0 | — | F |
| Lexmark International, Inc. TX | Wholesale Trade | 0 | — | A |
| Lexmark International, Inc. WA | Wholesale Trade | 0 | — | A |
| Lexon Corporation OH | Professional & Technical Services | 1 | $120,000 | — |
| Lexor Manufacturing LLC CA | Wholesale Trade | 0 | — | A |
| LexPlastics KY | Manufacturing | 0 | — | A |
| LexTM3 Systems, LLC FL | Manufacturing | 0 | — | F |
| Lexus Ag Services, Inc CA | Agriculture & Forestry | 0 | — | F |
| Lexus Farm Labor Contractor Inc CA | Agriculture & Forestry | 0 | — | A |
| LEXUS OF CERRITOS CA | Retail Trade | 0 | — | D |
| LEXUS OF CLEARWATER FL | Retail Trade | 0 | — | C |
| Lexus of Concord CA | — | 0 | — | — |
| Lexus of Lexington KY | Retail Trade | 0 | — | A |
| Lexus of North Miami FL | — | 0 | — | — |
| LEXUS OF PALM BEACH FL | Retail Trade | 0 | — | B |
| Lexus of Pembroke Pines FL | — | 0 | — | — |
| Lexus of Queens - Manhattan Luxury Automobiles, Inc. NY | — | 0 | — | — |
| LEXUS OF SACRAMENTO CA | Retail Trade | 0 | — | A |
| LEXUS OF TAMPA BAY FL | Retail Trade | 0 | — | C |
| LEXUS OF WESTMINSTER CA | Retail Trade | 0 | — | B |
| LEXVA, LLC VA | Accommodation & Food Services | 0 | — | A |
| Lexyta 5, Inc. IL | Professional & Technical Services | 1 | $108,077 | — |
| Leybold USA Inc. PA | Manufacturing | 0 | — | A |
| Leyden Fire Protection District IL | Public Administration | 0 | — | C |
| Leyden Township IL | Public Administration | 0 | — | F |
| Leydig, Voit & Mayer, Ltd. IL | Professional & Technical Services | 1 | $160,000 | — |
| Leyton USA, Inc. MA | Professional & Technical Services | 2 | $82,500 | — |
| Lezette Express Inc. NY | Transportation & Warehousing | 0 | — | A |
| Lezk Corporation WI | Administrative & Waste Services | 0 | — | C |
| Lezzer Holdings Inc PA | Retail Trade | 0 | — | C |
| Lezzer Stockertown PA | Retail Trade | 0 | — | A |
| LF Distribution International Inc NY | Wholesale Trade | 1 | $85,728 | — |
| LF Driscoll PA | Construction | 0 | — | A |
| LF USA - Design Support and Production NY | — | 0 | — | — |
| LF USA - Finance Department NY | — | 0 | — | — |
| LFA Machines LLC TX | Wholesale Trade | 0 | — | A |
| LFB American Plasma AL | Healthcare & Social Assistance | 0 | — | A |
| LFB American Plasma CO | Healthcare & Social Assistance | 0 | — | A |
| LFB American Plasma FL | Healthcare & Social Assistance | 0 | — | F |
| LFB American Plasma NC | Healthcare & Social Assistance | 0 | — | F |
| LFB American Plasma SC | Healthcare & Social Assistance | 0 | — | A |
| LFC Agricultural Services, Inc. MD | — | 0 | — | — |
| LFD Forwarding Inc CA | Transportation & Warehousing | 1 | $108,000 | — |
| LFG Specialties Inc FL | Construction | 0 | — | A |