| Liberty Homes, Inc. KS | — | 0 | — | — |
| Liberty Hospice Danville VA | Healthcare & Social Assistance | 0 | — | A |
| Liberty Hospitality VA | Accommodation & Food Services | 0 | — | A |
| Liberty Hospitality Partners, LLC PA | Accommodation & Food Services | 0 | — | F |
| Liberty House Nursing Home of Jersey City, Inc. NJ | — | 0 | — | — |
| Liberty HVAC & Energy Services, LLC TN | Construction | 0 | — | A |
| Liberty Independent School District TX | Educational Services | 1 | $57,357 | — |
| Liberty Insulation PA | Construction | 0 | — | F |
| Liberty Integrated Solutions PA | Construction | 0 | — | F |
| Liberty Lines Transit Inc. NY | Transportation & Warehousing | 0 | — | F |
| Liberty Living Management NC | Healthcare & Social Assistance | 0 | — | A |
| Liberty Lutheran Housing Development Corp d/b/a The Village at Penn State PA | Healthcare & Social Assistance | 0 | — | F |
| Liberty Lutheran Services PA | Healthcare & Social Assistance | 0 | — | F |
| Liberty Marking Systems OH | Manufacturing | 0 | — | A |
| Liberty Means Logistics, LLC. IN | Transportation & Warehousing | 0 | — | C |
| Liberty Medical Supply VA | — | 0 | — | — |
| Liberty Medical Supply, Inc. FL | — | 0 | — | — |
| Liberty Medical, LLC FL | — | 0 | — | — |
| Liberty Mission Critical Services, LLC FL | Construction | 0 | — | A |
| Liberty Mobility Now, Inc. NE | — | 0 | — | — |
| Liberty Molds, Inc. MI | Manufacturing | 0 | — | F |
| Liberty Moving & Storage NJ | Transportation & Warehousing | 0 | — | A |
| Liberty Moving & Storage NY | Transportation & Warehousing | 0 | — | A |
| Liberty Mutual Group Asset Management, Inc. MA | Finance & Insurance | 2 | $151,956 | — |
| Liberty Mutual Group Inc. MA | Finance & Insurance | 19 | $147,420 | — |
| Liberty Mutual Insurance MO | — | 0 | — | — |
| Liberty Mutual Insurance Company MA | Finance & Insurance | 9 | $145,959 | — |
| Liberty Mutual Technology Group Inc. MA | Finance & Insurance | 30 | $160,103 | — |
| LIBERTY NATIONAL AL | — | 0 | — | — |
| Liberty Natural Products, Inc. OR | Wholesale Trade | 0 | — | F |
| Liberty Nursing Center of Mansfield OH | Healthcare & Social Assistance | 0 | — | A |
| Liberty Oilfield TX | — | 0 | — | — |
| Liberty Oilfield Services CO | Mining & Extraction | 0 | — | B |
| Liberty Oilfield Svcs LLC ND | — | 0 | — | — |
| Liberty Packaging Inc. NJ | Administrative & Waste Services | 1 | $71,552 | — |
| LIBERTY PARKING PARTNERS, LLC PA | Other Services | 1 | $75,000 | — |
| Liberty Parts Team, Inc WI | Wholesale Trade | 0 | — | A |
| Liberty Pet Hospital OH | Professional & Technical Services | 0 | — | A |
| Liberty Place, Inc MT | Healthcare & Social Assistance | 0 | — | F |
| Liberty Press, LLC UT | Manufacturing | 0 | — | C |
| LIBERTY PROPERTY 18TH & ARCH HOTEL, LLC (Four Seasons Hotel Philadelphia at Comcast Center) PA | — | 0 | — | — |
| Liberty Property Trust PA | — | 0 | — | — |
| Liberty Pumps NY | Manufacturing | 0 | — | F |
| Liberty Railway Services, Inc CO | Manufacturing | 0 | — | F |
| Liberty rehabilitation Hospital OH | Healthcare & Social Assistance | 0 | — | F |
| Liberty Residential Services, Inc. CA | — | 0 | — | — |
| Liberty Residential Services, Inc. (1404) CA | — | 0 | — | — |
| Liberty Residential Services, Inc. (2915) CA | — | 0 | — | — |
| Liberty Resources, Inc. NY | Healthcare & Social Assistance | 1 | $63,000 | D |
| Liberty Resources, Inc. PA | — | 0 | — | — |
