| Lago Mar Beach Resort and Club FL | Accommodation & Food Services | 0 | - | A |
| Lago Resort & Casino, LLC dba del Lago Resort & Casino NY | - | 0 | - | - |
| Lagoon CORPORATION UT | Arts & Entertainment | 0 | - | D |
| LaGrange College GA | - | 1 | $85,000 | - |
| LaGrange Grocery Company GA | Wholesale Trade | 0 | - | F |
| LAGS Medical Center - Portland OR | - | 0 | - | - |
| LAGS Medical Center - Salem OR | - | 0 | - | - |
| Lags Medical Centers FL | - | 0 | - | - |
| Lags Spine and Sportscare Medical Centers Inc. dba Lags Medical Centers CA | - | 0 | - | - |
| Lags Spine and Sportscare Medical Centers, Inc. d/b/a Lags Medical Centers WA | - | 0 | - | - |
| LAGUARDIA ASSOCIATES, LP DBA LaGuardia Plaza Hotel NY | Accommodation & Food Services | 0 | - | F |
| Laguardia Community College NY | Educational Services | 3 | $106,138 | - |
| LaGuardia Gateway Partners LLC NY | - | 1 | $235,000 | - |
| LaGuardia Plaza Hotel NY | - | 0 | - | - |
| Laguna Beach Community Clinic, Inc. CA | Healthcare & Social Assistance | 1 | $98,280 | - |
| Laguna Beach Montessori INC CA | Healthcare & Social Assistance | 1 | $51,640 | - |
| Laguna Clay Company CA | - | 0 | - | - |
| Laguna Department of Education NM | Educational Services | 1 | $53,000 | - |
| Laguna Health, Inc. NY | Professional & Technical Services | 1 | $180,911 | - |
| Lagz Corporation CA | - | 0 | - | - |
| Lahaina Petroleum HI | - | 0 | - | - |
| Lahey Behavioral Health Services MA | Healthcare & Social Assistance | 0 | - | F |
| Lahey Clinic Hospital MA | Healthcare & Social Assistance | 0 | - | D |
| Lahey Clinic, Inc. MA | Healthcare & Social Assistance | 25 | $322,905 | C |
| Lahey Health Continuing Care MA | Healthcare & Social Assistance | 0 | - | F |
| Lahey Hospital and Medical Center MA | Healthcare & Social Assistance | 0 | - | F |
| Lahorian Capital Group Inc. dba IHOP Restaurant #827 CA | - | 0 | - | - |
| Lahorian Capital Group Inc. dba IHOP Restaurant #833 CA | - | 0 | - | - |
| Laika OR | - | 0 | - | - |
| Laird OH | Manufacturing | 0 | - | A |
| Laird Family Estate LLC CA | Manufacturing | 0 | - | F |
| Laird Mfg., LLC CA | Manufacturing | 0 | - | F |
| Laird Superfood, Inc OR | - | 0 | - | - |
| Laird Technologies, Inc. CA | Manufacturing | 0 | - | B |
| Laird Technologies, Inc. MO | - | 0 | - | - |
| Laird Technologies, Inc. DE | - | 1 | $129,000 | - |
| Laitram LLC LA | Manufacturing | 0 | - | F |
| Laitram LLC MD | Manufacturing | 0 | - | D |
| Lajitas Golf Resort TX | Accommodation & Food Services | 0 | - | F |
| Lak Software Solutions, INC. NJ | Professional & Technical Services | 6 | $131,000 | - |
| Lakarya LLC VA | Professional & Technical Services | 6 | $103,979 | - |
| Lake 5 Media, Inc. NY | Professional & Technical Services | 1 | $115,000 | - |
| Lake Air Products MN | Manufacturing | 0 | - | D |
| Lake Air Products WI | Manufacturing | 0 | - | F |
| Lake Arlington Baptist Church Inc. TX | - | 1 | $110,656 | - |
| Lake Arrowhead Community Services District CA | Utilities | 0 | - | F |
| Lake Avenue Congregational Church of Pasadena CA | - | 0 | - | - |
| Lake Beverage NY | Wholesale Trade | 0 | - | F |
| Lake Bluff Elementary School IL | Educational Services | 0 | - | C |
| Lake Cable, LLC IL | - | 1 | $138,621 | - |