| The Little Butterfly Cambridge Crossing Corporation MA | Healthcare & Social Assistance | 1 | $60,320 | - |
| The Little Chihuahua CA | - | 0 | - | - |
| The Little Gnome Childcare MN | - | 0 | - | - |
| The LIV Group CA | Wholesale Trade | 3 | $102,211 | - |
| The Living Desert Zoo/Gardens CA | - | 0 | - | - |
| The Lobster Shop WA | - | 0 | - | - |
| The Lodge at Old Trail VA | Healthcare & Social Assistance | 0 | - | F |
| The Lodge At Rocky Mount NC | Healthcare & Social Assistance | 0 | - | D |
| The Lodge at Sonoma CA | - | 0 | - | - |
| The Lodge at Vail CO | - | 0 | - | - |
| The Lodge at Vail (revision increased by 1 to 90) CO | - | 0 | - | - |
| The Lodge at Vail-Update CO | - | 0 | - | - |
| The Lodge Nursing & Rehab Center OH | Healthcare & Social Assistance | 0 | - | F |
| The Lodge Torrey Pines CA | - | 0 | - | - |
| The Logan Philadelphia Hotel PA | - | 0 | - | - |
| The Logistics Company NC | - | 0 | - | - |
| The Logistics Company VA | - | 0 | - | - |
| The Logistics Company, Inc (TLC) TX | - | 0 | - | - |
| The Loomis Communities MA | Healthcare & Social Assistance | 0 | - | F |
| The Loomis Company PA | - | 0 | - | - |
| The Los Angeles Country Club CA | Arts & Entertainment | 2 | $80,088 | D |
| The Los Angeles County Museum of Natural History Foundation CA | Arts & Entertainment | 0 | - | F |
| The Los Angeles Free Clinic CA | Healthcare & Social Assistance | 1 | $245,000 | - |
| The Los Angeles Lakers, Inc. CA | Arts & Entertainment | 0 | - | F |
| The Lotus Group, LLC NJ | Administrative & Waste Services | 1 | $183,040 | - |
| The Lovett School GA | Educational Services | 0 | - | B |
| The Lowbrow MN | - | 0 | - | - |
| The Lowell Hotel NY | - | 0 | - | - |
| The Lowy Medical Research Institute CA | Professional & Technical Services | 1 | $120,000 | - |
| The Lubrizol Corporation OH | Manufacturing | 3 | $99,611 | A |
| The Lutheran Home Association MN | Healthcare & Social Assistance | 0 | - | F |
| The Lutheran Home For The Aged MO | Healthcare & Social Assistance | 0 | - | F |
| The Lutheran Home: River Falls WI | - | 0 | - | - |
| The Lutheran Village at Miller's Grant MD | Healthcare & Social Assistance | 0 | - | F |
| The Lycra Co. TX | - | 0 | - | - |
| The M&R Companies IL | Manufacturing | 0 | - | F |
| The M. K. Morse Company OH | Manufacturing | 0 | - | B |
| The Machine Shed MN | - | 0 | - | - |
| The Macomb Group, Inc. MI | Wholesale Trade | 0 | - | B |
| The Madison Consourse Hotel WI | - | 0 | - | - |
| The Maines Paper & Food Service, Inc. MA | - | 0 | - | - |
| The Maines Paper & Food Service, Inc. NY | - | 0 | - | - |
| The Maintenance Group LLC HI | - | 0 | - | - |
| The Malala Fund DC | Other Services | 2 | $109,550 | - |
| The Malish Corporation OH | Manufacturing | 0 | - | F |
| The Management Group, Inc. WA | Real Estate | 1 | $95,000 | - |
| The Mandell School (Lincoln Square) NY | - | 0 | - | - |
| The Mandell School (Upper West Side) NY | - | 0 | - | - |
| The Mandell School (West Village) NY | - | 0 | - | - |
| The Manhattan Club Timeshare Association Inc. NY | - | 0 | - | - |