| The Lodge at Vail-Update CO | — | 0 | — | — |
| The Lodge at Woodloch PA | Accommodation & Food Services | 0 | — | F |
| The Lodge Casino CO | Accommodation & Food Services | 0 | — | A |
| The Lodge Health and Rehabilitation FL | Healthcare & Social Assistance | 0 | — | A |
| The Lodge Nursing & Rehab Center OH | Healthcare & Social Assistance | 0 | — | F |
| The Lodge of New Hope MN | Healthcare & Social Assistance | 0 | — | A |
| The Lodge Retirement Community OH | Healthcare & Social Assistance | 0 | — | A |
| The Lodge Torrey Pines CA | — | 0 | — | — |
| The Loft of Eureka IL | Healthcare & Social Assistance | 0 | — | F |
| The Loft Rehab of East Peoria IL | Healthcare & Social Assistance | 0 | — | A |
| The Loft Rehabilitation & Nursing of Canton IL | Healthcare & Social Assistance | 0 | — | F |
| The Loft Rehabilitation and Nursing IL | Healthcare & Social Assistance | 0 | — | F |
| The Loft, Inc. MN | Arts & Entertainment | 0 | — | A |
| The Lofts At Shiplock Watch VA | Real Estate | 0 | — | A |
| The Logan Clay Products Company OH | Manufacturing | 0 | — | F |
| The Logan Philadelphia Hotel PA | — | 0 | — | — |
| The Logistics Company NC | — | 0 | — | — |
| The Logistics Company VA | — | 0 | — | — |
| The Logistics Company, Inc (TLC) TX | — | 0 | — | — |
| The Loomis Communities MA | Healthcare & Social Assistance | 0 | — | F |
| The Loomis Company PA | — | 0 | — | — |
| The Lord's Table, Inc / TLT Inc. TN | Manufacturing | 0 | — | A |
| The Los Angeles Country Club CA | Arts & Entertainment | 2 | $80,088 | D |
| The Los Angeles County Museum of Natural History Foundation CA | Arts & Entertainment | 0 | — | F |
| The Los Angeles Free Clinic CA | Healthcare & Social Assistance | 1 | $245,000 | — |
| The Los Angeles Lakers, Inc. CA | Arts & Entertainment | 0 | — | F |
| The Lotus Group, LLC NJ | Administrative & Waste Services | 1 | $183,040 | — |
| The Lovett School GA | Educational Services | 0 | — | B |
| The Loving Companies LLC NC | Agriculture & Forestry | 0 | — | F |
| The Loving Group NC | Administrative & Waste Services | 0 | — | A |
| The Lowbrow MN | — | 0 | — | — |
| The Lowell Hotel NY | — | 0 | — | — |
| The Lowy Medical Research Institute CA | Professional & Technical Services | 1 | $120,000 | — |
| The Lubrizol Corporation KY | Manufacturing | 0 | — | B |
| The Lubrizol Corporation OH | Manufacturing | 3 | $99,611 | A |
| The Lubrizol Corporation TX | Manufacturing | 0 | — | A |
| The Lutheran Home Association MN | Healthcare & Social Assistance | 0 | — | F |
| The Lutheran Home Association WI | Healthcare & Social Assistance | 0 | — | F |
| The Lutheran Home For The Aged MO | Healthcare & Social Assistance | 0 | — | F |
| The Lutheran Home: River Falls WI | — | 0 | — | — |
| The Lutheran Village at Miller's Grant MD | Healthcare & Social Assistance | 0 | — | F |
| The Lycra Co. TX | — | 0 | — | — |
| THE LYMAN GROUP INC - 8280010 CA | Wholesale Trade | 0 | — | A |
| The Lynch Company, Inc. OR | Manufacturing | 0 | — | D |
| The Lyons Companies KY | Manufacturing | 0 | — | B |
| The M&R Companies IL | Manufacturing | 0 | — | F |
| The M. Conley Co. NC | Wholesale Trade | 0 | — | A |
| The M. Conley Co. OH | Wholesale Trade | 0 | — | B |
| The M. K. Morse Company OH | Manufacturing | 0 | — | B |
| The Machine Shed MN | — | 0 | — | — |
