| Liberty Cleaners NE | — | 0 | — | — |
| LIBERTY CLIMATE CONTROL CA | Construction | 0 | — | F |
| Liberty Coating Company PA | Manufacturing | 0 | — | F |
| Liberty Coca Cola Beverages NJ | Wholesale Trade | 0 | — | C |
| Liberty Coca Cola Beverages NY | Manufacturing | 0 | — | F |
| Liberty Coca-Cola Beverages NJ | Manufacturing | 0 | — | F |
| Liberty Coca-Cola Beverages LLC NY | Wholesale Trade | 0 | — | F |
| Liberty Coca-Cola Beverages LLC PA | Wholesale Trade | 0 | — | F |
| Liberty Commons NC | Healthcare & Social Assistance | 0 | — | F |
| Liberty Commons Healthcare and Rehabilitation Center Of Bladen County NC | Healthcare & Social Assistance | 0 | — | F |
| LIBERTY COMMONS NU AND REHAB OF BAL NC | Healthcare & Social Assistance | 0 | — | A |
| Liberty Commons Nursing & Rehabilitation NC | Healthcare & Social Assistance | 0 | — | A |
| Liberty Commons Nursing and Rehabilitation Center of Halifax County NC | Healthcare & Social Assistance | 0 | — | D |
| Liberty Commons Nursing and Rehabilitation Center of Johnston County NC | Healthcare & Social Assistance | 0 | — | F |
| Liberty Commons Nursing Center NC | Healthcare & Social Assistance | 0 | — | F |
| Liberty Commons of Lee County NC | Healthcare & Social Assistance | 0 | — | F |
| Liberty Commons of Robeson County, LLC NC | Healthcare & Social Assistance | 0 | — | A |
| Liberty Commons of Southport dba Southport Health and Rehabilitation NC | Healthcare & Social Assistance | 0 | — | F |
| Liberty Communications of Puerto Rico LLC PR | Information & Media | 2 | $340,293 | — |
| Liberty Communications of Puerto Rico LLC and its Affiliates PR | Information & Media | 0 | — | D |
| Liberty Communications of Puerto Rico LLC and its Affiliates VI | Information & Media | 0 | — | F |
| Liberty Compassion, INC MA | Wholesale Trade | 0 | — | A |
| LIBERTY CONTAINER DBA KEY CONTAINER COMPANY CA | Manufacturing | 0 | — | F |
| Liberty County Hospital District TX | Healthcare & Social Assistance | 0 | — | A |
| Liberty Defense Technologies Inc. MA | Transportation & Warehousing | 0 | — | A |
| Liberty Demolition TX | Construction | 0 | — | C |
| Liberty Dental Centers WV | Healthcare & Social Assistance | 0 | — | A |
| Liberty Dental Plan AZ | — | 0 | — | — |
| Liberty Dental Plan NV | — | 0 | — | — |
| Liberty Dental Plan TN | — | 0 | — | — |
| Liberty Dental Plan Corporation CA | — | 0 | — | — |
| Liberty Dental Plan Corporation FL | — | 0 | — | — |
| Liberty Dental Plan Corporation GA | — | 0 | — | — |
| Liberty Dental Plan Corporation VA | — | 0 | — | — |
| Liberty Dental Plan of California, Inc. CA | — | 0 | — | — |
| Liberty Disposal Inc AZ | Administrative & Waste Services | 0 | — | A |
| Liberty Disposal Inc GA | Administrative & Waste Services | 0 | — | A |
| Liberty Disposal Inc OK | Administrative & Waste Services | 0 | — | A |
| Liberty Disposal, Inc NC | Administrative & Waste Services | 0 | — | F |
| Liberty Diversified International IL | Manufacturing | 0 | — | C |
| Liberty Diversified International TX | Manufacturing | 0 | — | D |
| Liberty Diversified International, Inc. AZ | Manufacturing | 0 | — | A |
| Liberty Diversified International, Inc. CA | Manufacturing | 0 | — | F |
| Liberty Diversified International, Inc. IA | Manufacturing | 0 | — | F |
| Liberty Diversified International, Inc. MN | Manufacturing | 0 | — | F |
| Liberty Diversified International, Inc. MS | Manufacturing | 0 | — | D |
| Liberty Diversified International, Inc. NE | Manufacturing | 0 | — | B |
| Liberty Educational Ministries, Incorporated TX | Educational Services | 0 | — | F |
| Liberty Electric LLC TN | Construction | 0 | — | C |
| Liberty Electric Power LLC PA | Utilities | 0 | — | A |
