| LVMH - Sephora MS | Transportation & Warehousing | 0 | - | A |
| LVMH - Sephora UT | Transportation & Warehousing | 0 | - | A |
| LVMH Moet Hennessy Louis Vuitton Inc. LOUIS VUITTON US MFG-LOUIS VUITTON US MFG 1 CA | Manufacturing | 0 | - | F |
| LVMH Moet Hennessy Louis Vuitton Inc. LOUIS VUITTON US MFG-LOUIS VUITTON US MFG 2 CA | Manufacturing | 0 | - | F |
| LVMH Moet Hennessy Louis Vuitton Inc. SAN DIMAS LUGGAGE-SAN DIMAS LUGGAGE ONTARIO CA | Manufacturing | 0 | - | F |
| LVMH Moet Hennessy Louis Vuitton Inc. SEPHORA USA-SEPHORA -BELCAMP DC 4622 MERCEDES MD | Transportation & Warehousing | 0 | - | B |
| LVMH Moet Hennessy Louis Vuitton Inc. SEPHORA USA-SEPHORA SALT LAKE CITY DC UT | Transportation & Warehousing | 0 | - | A |
| LVMH Moet Hennessy Louis Vuitton Inc. SEPHORA USA-SEPHORA USA -SDC MS | Transportation & Warehousing | 0 | - | A |
| LVS NV | Transportation & Warehousing | 0 | - | F |
| LVT Labs, LLC GA | Professional & Technical Services | 7 | $109,283 | - |
| LX Hausys America, Inc. GA | Manufacturing | 2 | $58,500 | F |
| LX Pantos America, Inc. TX | - | 0 | - | - |
| LXA Group, Inc TX | - | 1 | $88,462 | - |
| Lxr Infotech INC TX | Professional & Technical Services | 2 | $104,593 | - |
| Lycee Francais de Chicago IL | Educational Services | 2 | $83,790 | - |
| Lycee Francais de Chicago, Inc. IL | - | 1 | $69,489 | - |
| Lycee Francais de la Nouvelle Orleans, Inc. LA | Educational Services | 2 | $82,942 | - |
| Lycee Francais de New York NY | - | 4 | $73,466 | - |
| Lycee Francais De San Francisco CA | - | 1 | $82,249 | - |
| Lycee Francais Nouvelle Orleans LA | Educational Services | 11 | $65,367 | - |
| Lycee International De Boston/International School of Boston Inc MA | - | 1 | $73,023 | - |
| Lychee Studio Inc CA | - | 1 | $104,000 | - |
| Lycoming College PA | Educational Services | 1 | $47,000 | - |
| LYDA Tech LLC CA | Wholesale Trade | 1 | $74,880 | - |
| lydall NC | Manufacturing | 0 | - | A |
| Lydia Security Monitoring, Inc. MD | - | 0 | - | - |
| Lydig Construction Inc. WA | Construction | 0 | - | F |
| Lyell Immunopharma, Inc. CA | - | 1 | $291,304 | - |
| Lyeric LLC CA | Finance & Insurance | 2 | $82,181 | - |
| LYF Innovation Ltd. PA | Manufacturing | 3 | $79,200 | - |
| Lyft Inc TN | Management of Companies | 0 | - | A |
| LYFT, Inc. CA | Professional & Technical Services | 81 | $148,000 | C |
| Lyft, Inc. CO | Transportation & Warehousing | 0 | - | D |
| Lyft, Inc. NY | Transportation & Warehousing | 0 | - | A |
| Lyft, Inc. dba Lyft CA | - | 0 | - | - |
| Lykos Global Management LP CT | Finance & Insurance | 2 | $200,000 | - |
| Lyman-Morse Boatbuilding Inc. ME | Manufacturing | 0 | - | F |
| LYMI Inc. CA | - | 2 | $95,000 | - |
| Lynam Industries, Inc. CA | Manufacturing | 0 | - | F |
| Lynbrook NY | Healthcare & Social Assistance | 0 | - | F |
| Lynch EMS CA | Healthcare & Social Assistance | 0 | - | F |
| Lynchburg City Public Schools VA | - | 1 | $69,326 | - |
| Lynchburg Nephrology Physicians, P.L.L.C. VA | - | 4 | $307,467 | - |
| Lynchburg Organic Baking Company LLC VA | Manufacturing | 0 | - | F |
| Lynden Christian School WA | - | 1 | $53,176 | - |
| Lynden Door Inc. WA | Manufacturing | 0 | - | F |
| Lynden Incorporated WA | Professional & Technical Services | 1 | $163,862 | - |
| Lynden Sheet Metal WA | Construction | 0 | - | F |
| Lynden Transport AK | Transportation & Warehousing | 0 | - | D |
| Lynhall No 3945 MN | - | 0 | - | - |
