| LIBERTY RESTAURANTS ENTERPRISE INC NY | Management of Companies | 1 | $75,046 | — |
| Liberty Ridge Health and Rehabilitation Center VA | Healthcare & Social Assistance | 0 | — | F |
| Liberty Safe & Security Products UT | Manufacturing | 0 | — | F |
| Liberty Safe and Security Products UT | Manufacturing | 0 | — | F |
| Liberty School Bus Co. Inc. IL | Transportation & Warehousing | 0 | — | F |
| Liberty Senior Living NC | Healthcare & Social Assistance | 0 | — | D |
| Liberty Senior Living SC | Healthcare & Social Assistance | 0 | — | F |
| Liberty Senior Living - The Carrollton LA | Healthcare & Social Assistance | 0 | — | A |
| Liberty Service Partners AR | Construction | 0 | — | A |
| Liberty Service Partners FL | Construction | 0 | — | A |
| Liberty Service Partners IL | Construction | 0 | — | A |
| Liberty Service Partners IN | Construction | 0 | — | A |
| Liberty Service Partners MO | Construction | 0 | — | A |
| Liberty Service Partners TN | Construction | 0 | — | A |
| Liberty Sheet Metal MI | Manufacturing | 0 | — | D |
| Liberty SIgns, Inc. TX | Construction | 0 | — | D |
| Liberty Social Hall NE | — | 0 | — | — |
| Liberty Source PBC VA | — | 0 | — | — |
| LIBERTY STEEL AND WIRE IL | Manufacturing | 1 | $115,000 | — |
| Liberty Steel Fabrication AL | Manufacturing | 0 | — | F |
| Liberty Steel Georgetown Inc SC | — | 0 | — | — |
| Liberty Steel Group SC | — | 0 | — | — |
| Liberty Steel Industries, Inc. OH | Manufacturing | 0 | — | C |
| Liberty Steel Pressed Products OH | Manufacturing | 0 | — | F |
| Liberty Steel Products, Inc. OH | Wholesale Trade | 0 | — | F |
| Liberty Steel US SC | Manufacturing | 0 | — | F |
| Liberty Terrace Healthcare & Rehabilitation Center MO | — | 0 | — | — |
| Liberty Tire Recycling MN | Wholesale Trade | 0 | — | F |
| Liberty Tire Recycling NC | Administrative & Waste Services | 0 | — | D |
| Liberty Tire Recycling LLC TN | Administrative & Waste Services | 0 | — | D |
| Liberty Tire Recycling LLC WA | Administrative & Waste Services | 0 | — | F |
| Liberty Tire Recycling, LLC FL | Administrative & Waste Services | 0 | — | F |
| Liberty Tire Recycling, LLC GA | Administrative & Waste Services | 0 | — | B |
| Liberty Tire Recycling, LLC IL | Manufacturing | 0 | — | A |
| Liberty Tire Recycling, LLC MS | Administrative & Waste Services | 0 | — | C |
| Liberty Tire Recycling, LLC TX | Administrative & Waste Services | 0 | — | F |
| Liberty Tire Recycling, LLC UT | Manufacturing | 0 | — | F |
| Liberty Tire Recycling, LLC WI | Manufacturing | 0 | — | F |
| Liberty Tire Services of Ohio, LLC IA | Administrative & Waste Services | 0 | — | A |
| Liberty Tire Services of Ohio, LLC IL | Administrative & Waste Services | 0 | — | F |
| Liberty Tire Services of Ohio, LLC IN | Administrative & Waste Services | 0 | — | F |
| Liberty Tire Services of Ohio, LLC KY | Administrative & Waste Services | 0 | — | A |
| Liberty Tire Services of Ohio, LLC OH | Administrative & Waste Services | 0 | — | D |
| Liberty Tire Services of Ohio, LLC UT | Administrative & Waste Services | 0 | — | F |
| Liberty Trailers IN | Manufacturing | 0 | — | F |
| Liberty Trailers NC | Manufacturing | 0 | — | F |
| Liberty Underground Inc NY | Construction | 0 | — | A |
| Liberty Union High School District CA | Transportation & Warehousing | 0 | — | F |
| Liberty University Inc. VA | Educational Services | 4 | $80,500 | — |
| Liberty Utilities AR | Utilities | 0 | — | A |
