| Lake Regional Health System MO | Healthcare & Social Assistance | 0 | - | B |
| Lake Regional Hospital MO | Healthcare & Social Assistance | 0 | - | C |
| Lake Seminole Square Llc FL | Healthcare & Social Assistance | 0 | - | F |
| Lake Superior State University MI | - | 3 | $75,818 | - |
| Lake Surgical Hospital Slidell LA | Healthcare & Social Assistance | 0 | - | C |
| Lake Tahoe Resort Hotel CA | - | 0 | - | - |
| Lake Taylor Transitional Care Hospital VA | Healthcare & Social Assistance | 0 | - | F |
| Lake Union Drydock Co WA | Manufacturing | 0 | - | F |
| Lake Ventures, LLC (Fresh Thyme Farmers Market) OH | - | 0 | - | - |
| Lake Winnie GA | Arts & Entertainment | 0 | - | F |
| LAKE-SUMTER Emergency Medical Services FL | - | 0 | - | - |
| Lakefield Professional Group of Minnesota MN | Professional & Technical Services | 0 | - | F |
| Lakefield Professional Group of Oregon, P.C. WA | - | 1 | $225,000 | - |
| Lakefield Professional Group of Texas TX | Professional & Technical Services | 0 | - | F |
| Lakefield Professional Group of Washington WA | Professional & Technical Services | 0 | - | F |
| Lakefield Veterinary Group AZ | Professional & Technical Services | 0 | - | F |
| Lakefield Veterinary Group MN | Professional & Technical Services | 0 | - | F |
| Lakefield Veterinary Group OR | Professional & Technical Services | 0 | - | F |
| Lakefield Veterinary Group TX | Professional & Technical Services | 0 | - | F |
| Lakefield Veterinary Group WA | Professional & Technical Services | 0 | - | A |
| Lakefront Lines, Inc. OH | - | 0 | - | - |
| Lakehaven Water and Sewer District WA | Utilities | 0 | - | D |
| Lakehead Constructors, Inc. WI | Construction | 0 | - | C |
| Lakehouse Hotel, LLC CA | - | 0 | - | - |
| Lakeland Community Hospital AL | - | 0 | - | - |
| Lakeland Hospitals at Niles and St. Joseph, Inc. MI | - | 3 | $150,000 | - |
| Lakeland Nursing & Rehabilitation Center, LLC MS | Healthcare & Social Assistance | 0 | - | F |
| Lakeland Regional Health FL | Healthcare & Social Assistance | 1 | $111,426 | F |
| Lakeland Regional Health dba Lakeland Regional Health Medical Center FL | Healthcare & Social Assistance | 4 | $81,167 | - |
| Lakeland Specialty Hospital MI | - | 0 | - | - |
| Lakeland Tours LLC VA | Administrative & Waste Services | 1 | $71,750 | - |
| LakePointe Orthodontics, PLLC MI | Healthcare & Social Assistance | 1 | $156,000 | - |
| Lakepointe Senior Care and Rehab MI | Healthcare & Social Assistance | 0 | - | F |
| Lakera Inc. CA | Professional & Technical Services | 1 | $200,000 | - |
| Lakes & Legends MN | - | 0 | - | - |
| Lakes & Prairies Community Action Partnership, Inc. MN | Healthcare & Social Assistance | 0 | - | A |
| Lakes Communities MN | Healthcare & Social Assistance | 0 | - | - |
| Lakes Gas Co. MN | Retail Trade | 0 | - | B |
| Lakes International Language Academy MN | Educational Services | 20 | $42,000 | A |
| Lakes Region EMS MN | Healthcare & Social Assistance | 0 | - | F |
| Lakes Regional Healthcare IA | Healthcare & Social Assistance | 2 | $58,885 | - |
| Lakeshirts LLC MI | Manufacturing | 0 | - | D |
| Lakeshirts LLC MN | Manufacturing | 0 | - | C |
| Lakeshore Engineering, LLC IL | Professional & Technical Services | 1 | $85,696 | - |
| Lakeshore Equipment Company d/b/a Lakeshore Learning Materials CA | - | 0 | - | - |
| Lakeshore Equipment Company dba Lakeshore Learning Materials CA | Management of Companies | 0 | - | F |
| Lakeshore Equipment Company dba Lakeshore Learning Materials KY | Transportation & Warehousing | 0 | - | D |
| Lakeshore Heartland TN | Healthcare & Social Assistance | 0 | - | F |
| Lakeshore Leaning Materials, LLC - 2649 CA | - | 0 | - | - |
| Lakeshore Learning Materials KY | - | 0 | - | - |