| The Laurels of Hamilton, LLC OH | Healthcare & Social Assistance | 0 | — | F |
| The Laurels of Heath, LLC OH | Healthcare & Social Assistance | 0 | — | F |
| The Laurels of Huber Heights, LLC OH | Healthcare & Social Assistance | 0 | — | D |
| The Laurels of Jefferson, LLC OH | Healthcare & Social Assistance | 0 | — | F |
| The Laurels of Kettering, LLC OH | Healthcare & Social Assistance | 0 | — | F |
| The Laurels of Middletown, LLC OH | Healthcare & Social Assistance | 0 | — | D |
| The Laurels of Milford, LLC OH | Healthcare & Social Assistance | 0 | — | F |
| The Laurels of New London, LLC OH | Healthcare & Social Assistance | 0 | — | F |
| The Laurels of Pender, LLC NC | Healthcare & Social Assistance | 0 | — | F |
| The Laurels of Summit Inn, INC NC | Healthcare & Social Assistance | 0 | — | F |
| The Laurels of University Park, LLC VA | Healthcare & Social Assistance | 0 | — | F |
| The Laurels of Walden Park, LLC OH | Healthcare & Social Assistance | 0 | — | F |
| The Laurels of West Carrollton, LLC OH | Healthcare & Social Assistance | 0 | — | F |
| The Laurels of West Columbus, LLC OH | Healthcare & Social Assistance | 0 | — | F |
| The Lauridsen Group, Inc IA | Management of Companies | 0 | — | A |
| The Law Company, Inc. KS | Construction | 0 | — | A |
| The Law Office of Isabel M. Hidrobo, P.C. NY | Professional & Technical Services | 1 | $96,000 | — |
| The Law Office of Yao Lin PLLC NY | Professional & Technical Services | 2 | $344,500 | — |
| The Law Offices of Eric W. Thompson P.C. CA | Professional & Technical Services | 1 | $115,690 | — |
| The Law Offices of Fang Chen CA | Professional & Technical Services | 1 | $65,894 | — |
| The Law Offices of Fuqiang Zhang, P.C. NY | Professional & Technical Services | 1 | $94,640 | — |
| The Law Offices of Grinberg and Segal, PLLC NY | Professional & Technical Services | 0 | — | A |
| THE LAW OFFICES OF JACKIE ROSE KRUGER PC CA | Professional & Technical Services | 1 | $192,774 | — |
| The Law Offices of Joseph A. Romano, P.C. NY | — | 0 | — | — |
| The Law Offices of Shan Potts CA | Professional & Technical Services | 1 | $72,883 | — |
| The Lawrenceville School NJ | Educational Services | 0 | — | F |
| The Lawson Roofing Co. Inc. CA | Construction | 0 | — | F |
| The Laylow Waikiki HI | — | 0 | — | — |
| The Layton Companies UT | Construction | 5 | $139,500 | — |
| The LCF Group NY | Finance & Insurance | 1 | $179,629 | — |
| The Lead Group LLC KS | Professional & Technical Services | 1 | $150,000 | — |
| The Leader-Record MN | — | 0 | — | — |
| The Leading Hotels of the World, Ltd. (485 Lexington Ave., NYC) NY | — | 0 | — | — |
| The League IN | Other Services | 0 | — | A |
| The League for the Blind and Disabled IN | Other Services | 0 | — | F |
| The Learning Center for the Deaf, Inc. MA | Educational Services | 1 | $61,130 | — |
| The Learning Tree Child Center, Inc. MI | Healthcare & Social Assistance | 0 | — | A |
| The Learning Tree Child Center, Inc. MI | Healthcare & Social Assistance | 0 | — | A |
| The Learning Tree Childcare Center, Inc. – North MI | Healthcare & Social Assistance | 0 | — | F |
| The Learning Tree Childcare Center, Inc. – North MI | Healthcare & Social Assistance | 0 | — | A |
| The Learning Tree Inc AL | Healthcare & Social Assistance | 0 | — | F |
| The Leavitt Corporation MA | Manufacturing | 0 | — | C |
| The Lebermuth Company, Inc. IN | Manufacturing | 0 | — | C |
| The Ledges School & Residential Treatment Center, Inc. MA | Healthcare & Social Assistance | 0 | — | F |
| The Lee Company CT | Manufacturing | 0 | — | F |
| The Legacy at Boca Rehabilitation & Nursing Center FL | Healthcare & Social Assistance | 0 | — | F |
| The Legacy at North Augusta VA | Healthcare & Social Assistance | 0 | — | A |
| The Legacy of SC | Healthcare & Social Assistance | 0 | — | F |
| THE LEGACY OF LEXINGTON SC | Healthcare & Social Assistance | 0 | — | F |
| The Legacy of Orangeburg SC | Healthcare & Social Assistance | 0 | — | A |
