| Libitm Incorporated NY | - | 1 | $199,680 | - |
| Libra Capital US, Inc. NY | Finance & Insurance | 1 | $88,400 | - |
| Libra Industries OH | Manufacturing | 0 | - | C |
| Libra Realty Group INC NC | Transportation & Warehousing | 0 | - | F |
| Libra Tech Solutions LLC FL | Professional & Technical Services | 1 | $90,002 | - |
| Library Bar (at Hudson Hotel) NY | - | 0 | - | - |
| Libraryone Digital INC NC | - | 1 | $150,000 | - |
| Libre Technologies Inc MN | Professional & Technical Services | 1 | $125,000 | - |
| LibreMax Capital, LLC NY | Finance & Insurance | 1 | $175,000 | - |
| Libreum International, LLC GA | Professional & Technical Services | 1 | $195,000 | - |
| Libsys, Inc IL | Professional & Technical Services | 24 | $110,000 | - |
| Lichten & Liss-Riordan, P.C. MA | - | 1 | $81,432 | - |
| Lichtgitter USA, Inc. TX | Manufacturing | 1 | $100,880 | - |
| Lichtman & Associates, LLC MA | - | 1 | $165,000 | - |
| Lick Mountain LLC VA | - | 1 | $86,216 | - |
| Licking County Library OH | - | 0 | - | - |
| Licking County Transit Operation OH | - | 0 | - | - |
| Licking Memorial Hospital OH | Healthcare & Social Assistance | 0 | - | C |
| Licking River Mining, LLC KY | - | 0 | - | - |
| Licking River Resources, Inc. KY | - | 0 | - | - |
| Lickteig Family Eyecare P.C. MA | Healthcare & Social Assistance | 1 | $135,000 | - |
| Liconic US Inc. MA | Wholesale Trade | 3 | $149,760 | - |
| Lida Real Estate Investment LLC CA | Construction | 1 | $80,000 | - |
| LIDD Consultants USA Inc. CA | Professional & Technical Services | 1 | $71,000 | - |
| LiDestri Foods NJ | Manufacturing | 0 | - | A |
| LiDestri Foods NY | Manufacturing | 0 | - | D |
| Lidgerwood Public School District 28 ND | Educational Services | 1 | $47,005 | - |
| Lidia's Kansas City LLC MO | - | 0 | - | - |
| Lidl US DC | Retail Trade | 0 | - | F |
| Lidl US DE | Retail Trade | 0 | - | - |
| Lidl US GA | Retail Trade | 0 | - | F |
| Lidl US MD | Retail Trade | 0 | - | - |
| Lidl US NC | Retail Trade | 0 | - | - |
| Lidl US NJ | Retail Trade | 0 | - | - |
| Lidl US NY | Retail Trade | 0 | - | - |
| Lidl US PA | Retail Trade | 0 | - | - |
| Lidl US SC | Retail Trade | 0 | - | - |
| Lidl US VA | Retail Trade | 0 | - | F |
| Lido Hospitality Group LLC NY | - | 1 | $80,000 | - |
| Lido Manager, LLC FL | Accommodation & Food Services | 0 | - | F |
| LidWorks FL | Manufacturing | 0 | - | F |
| Liebel-Flarsheim Company, LLC NC | Manufacturing | 0 | - | C |
| Lieber Institute, Inc. MD | Healthcare & Social Assistance | 13 | $98,426 | - |
| Lieberman, Inc. NY | - | 1 | $175,000 | - |
| Liebherr-America, Inc. VA | Other Services | 1 | $133,500 | C |
| Lief Organics, LLC DBA Lief Labs CA | Manufacturing | 0 | - | F |
| Liepin North America, Inc. MA | Professional & Technical Services | 2 | $137,800 | - |
| Life Care Center at Wells Crossing FL | Healthcare & Social Assistance | 0 | - | F |
| Life Care Center of America AZ | Healthcare & Social Assistance | 0 | - | F |
| Life Care Center of America CO | Healthcare & Social Assistance | 0 | - | F |