| 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 Learning Center for the Deaf, Inc. MA | Educational Services | 1 | $61,130 | - |
| The Learning Tree Inc AL | Healthcare & Social Assistance | 0 | - | F |
| The Lee Company CT | Manufacturing | 0 | - | F |
| The Legacy Senior Communities TX | Healthcare & Social Assistance | 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 Levy Company IL | Construction | 0 | - | F |
| The Lexington Hotel, Autograph Collection NY | - | 0 | - | - |
| The Liberty Packing Company CA | Manufacturing | 0 | - | F |
| The Libman Company IL | Manufacturing | 0 | - | D |
| The Lighthouse Schools LLC IA | Educational Services | 1 | $44,866 | - |
| THe Lilly Company TN | Wholesale Trade | 0 | - | A |
| The Limited NE | - | 0 | - | - |
| The Limited NY | - | 0 | - | - |
| The Limited Stores, LLC MS | - | 0 | - | - |
| The Linden at Danvers MA | Healthcare & Social Assistance | 0 | - | F |
| The Lindgren Group MN | Manufacturing | 0 | - | F |
| The Lion Brewery PA | Manufacturing | 0 | - | B |
| 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 LIV Group CA | Wholesale Trade | 3 | $102,211 | - |
| The Living Desert Zoo/Gardens CA | - | 0 | - | - |
| The Lobster Shop WA | - | 0 | - | - |
| 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 Vail CO | - | 0 | - | - |
| The Lodge at Vail (revision increased by 1 to 90) CO | - | 0 | - | - |
| The Lodge at Vail-Update CO | - | 0 | - | - |
| The Lodge Nursing & Rehab Center OH | Healthcare & Social Assistance | 0 | - | F |
| The Lodge Torrey Pines CA | - | 0 | - | - |
| 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 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 Lowbrow MN | - | 0 | - | - |
