| The Legacy Senior Communities TX | Healthcare & Social Assistance | 0 | — | F |
| The Legend At Arrowhead AZ | Arts & Entertainment | 0 | — | A |
| The Legends at Capitol Hill PCH Hotels and Resorts Inc AL | Accommodation & Food Services | 0 | — | F |
| The Leland Stanford Jr. University CA | Educational Services | 26 | $64,979 | — |
| The Leland Stanford, Jr University CA | Educational Services | 262 | $101,403 | — |
| THE LENOX ON THE LAKE FL | Healthcare & Social Assistance | 0 | — | F |
| The LeShore Center AK | Healthcare & Social Assistance | 0 | — | A |
| The Lester Group VA | Retail Trade | 0 | — | B |
| The Lester Group Inc. NC | Manufacturing | 0 | — | A |
| The Levy Company IL | Construction | 0 | — | F |
| The Lewis Chemical Company GA | Manufacturing | 0 | — | F |
| The Lexington Hotel, Autograph Collection NY | — | 0 | — | — |
| THE LIBERTY AUTO AND ELECTRIC COMPANY CT | Construction | 0 | — | A |
| The Liberty Group FL | Accommodation & Food Services | 0 | — | F |
| The Liberty Packing Company CA | Manufacturing | 0 | — | F |
| The Libman Company IL | Manufacturing | 0 | — | D |
| The Library Square Foundation for Arts, Culture, and Science UT | Arts & Entertainment | 0 | — | F |
| The Life Enrichment Center, Inc. GA | Healthcare & Social Assistance | 0 | — | A |
| The Light Connection, Inc. NY | Manufacturing | 0 | — | F |
| The Lighthouse at Lincoln RI | Healthcare & Social Assistance | 0 | — | A |
| THE LIGHTHOUSE SCHOOLS LLC IA | Educational Services | 1 | $44,866 | — |
| The Lilac at Silver Palms FL | Healthcare & Social Assistance | 0 | — | A |
| THe Lilly Company TN | Wholesale Trade | 0 | — | A |
| The Limited Stores, LLC MS | — | 0 | — | — |
| The Limousine Connection, Inc. CA | Transportation & Warehousing | 0 | — | A |
| The Lincoln Marriott Cornhusker Hotel NE | Accommodation & Food Services | 0 | — | F |
| The Linden at Brookfield CT | Healthcare & Social Assistance | 0 | — | F |
| The Linden at Danvers MA | Healthcare & Social Assistance | 0 | — | F |
| THE LINDGREN GROUP MN | Manufacturing | 0 | — | F |
| The Line Up MN | Manufacturing | 0 | — | B |
| The Link MN | Healthcare & Social Assistance | 0 | — | A |
| The Link Hotel FL | Accommodation & Food Services | 0 | — | A |
| The Lion Brewery PA | Manufacturing | 0 | — | B |
| The Litteken Companies, Inc. IL | Construction | 0 | — | A |
| The Little Butterfly Cambridge Crossing Corporation MA | Healthcare & Social Assistance | 1 | $60,320 | — |
| The Little Chihuahua CA | — | 0 | — | — |
| The Little Gnome Childcare MN | — | 0 | — | — |
| The Little Potato Company WI | Agriculture & Forestry | 0 | — | A |
| The Little Sisters of the Poor of Indianapolis Inc IN | Healthcare & Social Assistance | 0 | — | F |
| The LIV Group CA | Wholesale Trade | 3 | $102,211 | — |
| The Living Center MO | Healthcare & Social Assistance | 0 | — | A |
| The Living Desert Zoo/Gardens CA | — | 0 | — | — |
| The Lobster Shop WA | — | 0 | — | — |
| THE LODGE AT DUKE MEDICAL CENTER NC | Accommodation & Food Services | 0 | — | A |
| The Lodge at Old Trail VA | Healthcare & Social Assistance | 0 | — | F |
| The Lodge At Rocky Mount NC | Healthcare & Social Assistance | 0 | — | D |
| The Lodge at Sonoma CA | — | 0 | — | — |
| The Lodge At Stillwater MN | Healthcare & Social Assistance | 0 | — | F |
| The Lodge at Vail CO | — | 0 | — | — |
| The Lodge at Vail (revision increased by 1 to 90) CO | — | 0 | — | — |
