| Liberty Bar Products, Inc. IL | - | 0 | - | - |
| Liberty Bell Equipment Corporation PA | Wholesale Trade | 1 | $56,000 | - |
| Liberty Cleaners NE | - | 0 | - | - |
| Liberty Coating Company PA | Manufacturing | 0 | - | F |
| Liberty Coca Cola Beverages NY | Manufacturing | 0 | - | F |
| Liberty Coca-Cola Beverages NJ | Manufacturing | 0 | - | F |
| Liberty Coca-Cola Beverages LLC NY | Wholesale Trade | 0 | - | F |
| Liberty Coca-Cola Beverages LLC PA | Wholesale Trade | 0 | - | F |
| Liberty Commons Nursing Center NC | Healthcare & Social Assistance | 0 | - | - |
| Liberty Commons of Lee County NC | Healthcare & Social Assistance | 0 | - | - |
| Liberty Communications of Puerto Rico LLC PR | Information & Media | 4 | $95,000 | - |
| Liberty Communications of Puerto Rico LLC and its Affiliates PR | Information & Media | 0 | - | D |
| Liberty Concepts Inc. MA | - | 1 | $108,500 | - |
| Liberty County Hospital District 01 TX | - | 1 | - | - |
| Liberty Dental Associates PC. PA | - | 1 | $107,286 | - |
| Liberty Dental Plan AZ | - | 0 | - | - |
| Liberty Dental Plan NV | - | 0 | - | - |
| Liberty Dental Plan TN | - | 0 | - | - |
| Liberty Dental Plan Corporation CA | - | 0 | - | - |
| Liberty Dental Plan Corporation FL | - | 0 | - | - |
| Liberty Dental Plan Corporation GA | - | 0 | - | - |
| Liberty Dental Plan Corporation VA | - | 0 | - | - |
| Liberty Dental Plan of California, Inc. CA | - | 0 | - | - |
| Liberty Diversified International, Inc. MN | Manufacturing | 0 | - | F |
| Liberty Educational Ministries, Incorporated TX | Educational Services | 0 | - | F |
| Liberty Electronics Inc PA | Manufacturing | 0 | - | F |
| Liberty Energy Services LLC CO | Mining & Extraction | 1 | $133,099 | - |
| Liberty Fuel MS | - | 0 | - | - |
| Liberty Global, Inc. CO | Information & Media | 1 | $160,000 | - |
| Liberty Hail Inc. TX | - | 1 | $72,000 | - |
| Liberty Hardware Mfg. Corp. NC | - | 1 | $80,572 | - |
| Liberty Hardwoods, Inc MO | Wholesale Trade | 0 | - | D |
| Liberty Health NC | Healthcare & Social Assistance | 0 | - | F |
| Liberty Health Care Center Inc. OH | Healthcare & Social Assistance | 0 | - | - |
| Liberty Healthcare NC | Healthcare & Social Assistance | 0 | - | F |
| Liberty Healthcare Corporation @ Westchester Behavioral Health Center NY | - | 0 | - | - |
| Liberty Healthcare Corporation of North Carolina NC | - | 0 | - | - |
| Liberty Healthcare Management NC | Healthcare & Social Assistance | 0 | - | F |
| Liberty Healthcare Rehabilitaion NC | Healthcare & Social Assistance | 0 | - | - |
| Liberty Home Choices PA | - | 0 | - | - |
| Liberty Homes, Inc OR | - | 0 | - | - |
| Liberty Homes, Inc. KS | - | 0 | - | - |
| Liberty House Nursing Home of Jersey City, Inc. NJ | - | 0 | - | - |
| Liberty Independent School District TX | Educational Services | 1 | $57,357 | - |
| Liberty Lines Transit Inc. NY | Transportation & Warehousing | 0 | - | F |
| Liberty Lutheran Housing Development Corp d/b/a The Village at Penn State PA | Healthcare & Social Assistance | 0 | - | - |
| Liberty Lutheran Services PA | Healthcare & Social Assistance | 0 | - | F |
| Liberty Medical Supply VA | - | 0 | - | - |
| Liberty Medical Supply, Inc. FL | - | 0 | - | - |
| Liberty Medical, LLC FL | - | 0 | - | - |