| The Langham, New York, Fifth Avenue NY | - | 0 | - | - |
| The Lannett Company PA | - | 0 | - | - |
| The Larkey Company LLC GA | Transportation & Warehousing | 0 | - | F |
| The Larson Group-TLG IL | Retail Trade | 0 | - | A |
| The Larson Group-TLG IN | Retail Trade | 0 | - | B |
| The Larson Group-TLG MO | Retail Trade | 0 | - | C |
| The Larson group-TLG NC | Retail Trade | 0 | - | A |
| The LaSalle Group, Incorporated MI | Construction | 1 | $170,000 | - |
| The Lash Group CA | - | 0 | - | - |
| The Lash Group LLC MD | - | 0 | - | - |
| The Lash Group, LLC PA | - | 0 | - | - |
| The Last Mile Company CO | Professional & Technical Services | 0 | - | F |
| The Laurels of Bon Air, LLC VA | Healthcare & Social Assistance | 0 | - | F |
| The Laurels of Charlottesville, LLC VA | Healthcare & Social Assistance | 0 | - | F |
| The Laurels of Milford, LLC OH | Healthcare & Social Assistance | 0 | - | F |
| The Laurels of University Park, LLC VA | Healthcare & Social Assistance | 0 | - | F |
| The Laurels of Walden Park, LLC OH | Healthcare & Social Assistance | 0 | - | F |
| The Law Office of Isabel M. Hidrobo, P.C. NY | Professional & Technical Services | 1 | $96,000 | - |
| The Law Office of Yao Lin PLLC NY | Professional & Technical Services | 2 | $344,500 | - |
| The Law Offices of Eric W. Thompson P.C. CA | Professional & Technical Services | 1 | $115,690 | - |
| The Law Offices of Fang Chen CA | Professional & Technical Services | 1 | $65,894 | - |
| The Law Offices of Fuqiang Zhang, P.C. NY | Professional & Technical Services | 1 | $94,640 | - |
| The Law Offices Of Jackie Rose Kruger PC CA | Professional & Technical Services | 1 | $192,774 | - |
| The Law Offices of Joseph A. Romano, P.C. NY | - | 0 | - | - |
| The Law Offices of Shan Potts CA | Professional & Technical Services | 1 | $72,883 | - |
| The Lawrenceville School NJ | Educational Services | 0 | - | F |
| The Laylow Waikiki HI | - | 0 | - | - |
| 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 |