| Lincoln Families | US | — | 2 |
| Lincoln Financial | US | — | 2 |
| Lincoln Financial Advisors | US | — | 3 |
| Lincoln Financial Group | US | — | 13 |
| Lincoln Financial Securities | US | — | 3 |
| Lincoln Holdings LLC | US | — | 1 |
| Lincoln Investment Planning, LLC | US | — | 3 |
| Lincoln National Life Insurance | US | — | 2 |
| Lincoln Property Company Commercial LLC | US | — | 2 |
| Lincoln Retirement Plan Services Company, LLC | US | — | 1 |
| Lincoln Retirement Services | US | — | 2 |
| Lincoln Retirement Services Company, LLC | US | — | 2 |
| Lincoln Savings Bank | US | — | 1 |
| Lincoln Technical Institute | US | — | 1 |
| Lincoln University | US | — | 2 |
| Lincoln University of the | US | — | 1 |
| Lindberg & Ripple | US | — | 1 |
| Linden Bancshares, Inc. DBA Texana Bank, N.A. | US | — | 1 |
| Lindquist Insurance Associates, Inc. | US | — | 1 |
| Lindstrom Tax & Business Services, PLLC | US | — | 1 |
| Lineage, Inc | US | Real Estate | 2 |
| Lineage, Inc (Delta Dental of California) | US | — | 1 |
| LineMaster Switch Corp & | US | — | 2 |
| Linical Accelovance America, Inc | US | — | 1 |
| LinkedIn Corporation | US | — | 2 |
| Linn Benton Community College | US | — | 1 |
| Linn Benton Lincoln ESD | US | — | 1 |
| Lion Street Financial, LLC | US | — | 1 |
| Lionel Holdings | US | — | 1 |
| Lionel LaSalle, II CPA | US | — | 1 |
| Liquid Environmental Solutions | US | — | 1 |
| Lithia Motors, Inc. | US | Retail | 1 |
| Lithium Nevada LLC (“LAC”) | US | — | 1 |
| Little Giant Ladder Systems | US | — | 1 |
| Little River Memorial Hospital | US | — | 2 |
| Little Rock Advertising and | US | — | 1 |
| Little Rock Cancer Clinic, P.A. | US | — | 1 |
| LittleStar ABA Therapy | US | — | 1 |
| LivaNova USA, Inc. | US | — | 2 |
| Livara Health Medical Group - dba SpineZone | US | — | 1 |
| Live Auctioneers | US | — | 2 |
| Live Nation Entertainment, Inc. | US | — | 1 |
| Live Oak Surgery Center | US | — | 1 |
| LiveAction, Inc. | US | — | 1 |
| LiveGlam, Inc. | US | — | 1 |
| LiveRez | US | — | 1 |
| Livermore Amador Valley Transit Authority | US | — | 1 |
| Living Beyond Breast Cancer | US | — | 1 |
| Living Cell Research, LLC dba | US | — | 1 |
| Living Innovations | US | — | 1 |
| Living Proof Inc. | US | — | 1 |
| LivingSocial, Inc. | US | — | 1 |
| Livingston International Inc. | US | — | 1 |
| Livingston Memorial VNA Health Corporation and its affiliates Livingston Memorial Visiting Nurse Association and Livingston Caregivers | US | — | 1 |
| Livingston Street Capital, LCC | US | — | 1 |
| LJ Falcon Holdings, Inc. - Hiller Companies | US | — | 1 |
| LKQ Corporation | US | Retail | 1 |
| LL Funds, LLC | US | — | 1 |
| LLC d/b/a Pediatric Home Service | US | — | 1 |
| LLC d/b/a Ulrich Investment | US | — | 2 |
| llihartx, LLC | US | — | 1 |
| Lloyd Construction Company, Inc. | US | — | 1 |
| LoanCare, LLC | US | — | 3 |
| LoanCare, LLC (Fidelity National Financial, Inc.) | US | — | 1 |
| loanDepot.com, LLC | US | — | 3 |
| loanDepot, Inc. | US | Finance | 1 |
| Lobel Financial Corporation | US | — | 2 |
| Local 2/Hospitality Industry Child and Elder Care Plan | US | — | 1 |
| Local 2/Hospitality Industry Child & Elder Care Plan | US | — | 1 |
| Local 295 IBT Employer Group | US | — | 1 |
| Local Government Data Unit - Wales | GB | — | 1 |
| Local Initiative Health Authority of Los Angeles County, doing business as L.A. Care Health Plan | US | — | 1 |
| Local Marketing Solutions Group, Inc. parent company of MoneyMailerUSA, Inc., “Money Mailer” | US | — | 1 |
| Local Teamsters Union 781 | US | — | 1 |
| Locks Law Firm | US | — | 1 |
| Lockton Companies, LLC (“Lockton”) | US | — | 1 |
| Locus Technologies | US | — | 1 |
| Lodi Unified School District | US | — | 2 |
| Loeb & Loeb, LLP | US | — | 2 |
| Loews Hotels & Co. | US | — | 1 |
| Log House Foods, Inc. | US | — | 1 |
| Logan Health Medical Center | US | — | 2 |
| Logansport Savings Bank | US | — | 1 |
| Loge Holdings LLC | US | — | 1 |
| Logic Global, Inc. | US | — | 1 |
| Logic Supply, Inc. | US | — | 1 |
| Lohmann Corporation | US | — | 1 |
| Lokai Holdings LLC | US | — | 1 |
| Loma Systems | US | — | 1 |
| London Borough of Hackney | GB | — | 1 |
| London Properties, LTD. | US | — | 1 |
| Lone Peak Psychiatry | US | — | 1 |
| Lone Star Community Health Center | US | — | 1 |
| Lone Star Pain Relief | US | — | 1 |
| LoneStar Truck Group/TAG Truck Center | US | — | 1 |
| Long Beach Convention and Entertainment Center | US | — | 1 |
| Long Island Jewish Forest Hills | US | — | 1 |
| Long Island Plastic Surgical Group, P.C. | US | — | 1 |
| Long & Levit | US | — | 1 |
| Longhorn III Investments, LLC | US | — | 1 |
| Longhorn Village | US | — | 1 |
| Longroad Energy | US | — | 1 |
| Longview ER Operations, LLC | US | Healthcare | 1 |
| Longwood Management Corporation | US | — | 1 |
| Longwood Software, Inc. | US | — | 1 |
| Lonich Patton Ehrlich Policastri | US | — | 1 |
| Lonza North America, Inc. | US | — | 1 |
| Loomis Armored US, LLC | US | — | 1 |
| Loop Capital | US | — | 1 |
| Lorain County Auditor's Office | US | — | 1 |
| Loren D. Stark Company | US | — | 2 |
| Loretto Hospital | US | Healthcare | 1 |
| Loretto Management Corporation | US | — | 1 |
| Lorien Health Services | US | — | 1 |
| Loring, Wolcott & Coolidge | US | — | 2 |
| Los Altos Food Products, LLC | US | — | 1 |
| Los Angeles Business Journal | US | — | 1 |
| Los Angeles City Employees Retirement System | US | — | 1 |
| Los Angeles Community College | US | — | 1 |
| Los Angeles Community College District | US | — | 1 |
| Los Angeles County Bar Association | US | — | 1 |
| Los Angeles County - Department of Health Services | US | — | 2 |
| LOS ANGELES COUNTY DEPARTMENT OF MENTAL HEALTH | US | — | 5 |
| Los Angeles County Department of Mental Health (LACDMH) | US | — | 1 |
| Los Angeles County Department of Public Social Services | US | — | 1 |
| Los Angeles County Dept of Public Health | US | — | 1 |
| Los Angeles County Developmental Services dba Lanterman Regional Center | US | — | 1 |
| Los Angeles County Developmental Services Fdn., Inc. dba Frank D. Lanterman Regional Ctr. | US | Healthcare | 1 |
| Los Angeles Gay and Lesbian Community Services Center | US | — | 1 |
| Los Angeles Philharmonic | US | — | 2 |
| Los Angeles Philharmonic Association | US | — | 1 |
| Los Angeles Police Federal Credit Union | US | — | 1 |
| Los Angeles Unified School District | US | — | 2 |
| Lotus Infrastructure Global Operations, LLC | US | — | 1 |
| Loudoun Mutual Insurance | US | — | 1 |
| Louis Garneau Sports Inc. | US | — | 2 |
| Louis Vuitton North America, Inc. | US | — | 1 |
| Louise W. Eggleston Center, Inc. | US | — | 1 |
| Louisiana Machinery Company | US | — | 1 |
| Louisiana State University | US | — | 1 |
| Loumar Inc. | US | — | 1 |
| Loungefly, LLC | US | — | 3 |
| Lourdes University, Sisters of St. | US | — | 1 |
| Lovejoy Independent School District | US | — | 1 |
| Lovejoy ISD | US | — | 1 |
| Loving and Living Center, PC dba Awakenings Center | US | Healthcare | 1 |
| Lowe Engineers | US | — | 1 |
| Lowe's Companies, Inc. | US | — | 2 |
| Lowe Wealth Advisors | US | — | 1 |
| Lowell Hotel Properties, LLC | US | — | 1 |
| Lower LLC | US | — | 3 |
| Lowry | US | — | 1 |
| Loyal American Life Insurance Company | US | — | 1 |
| Loyola Press | US | — | 1 |
| Loyola University Chicago | US | — | 1 |
| Loyola University Maryland | US | — | 2 |
| Lozano Smith | US | — | 2 |
| LPL Financial LLC | US | — | 8 |
| LS Networks | US | — | 1 |
| LSE Dorado LLC | US | — | 1 |
| LSU Health Foundation, New | US | — | 1 |
| Ltd., a division of Moorman, Harting & | US | — | 1 |
| Ltd and Texas Medical Careers, | US | — | 1 |
| ltmarsh, Cleaveland & Gund | US | — | 1 |
| Lubbock Christian University | US | — | 1 |
| Lubbock Hospice | US | — | 1 |
| Lucent Health Solutions | US | — | 2 |
| Lucid Software, Inc. | US | — | 1 |
| Lucifer Lighting Company | US | — | 1 |
| Lucky Health Group, Inc. D/B/A | US | — | 1 |
| LuckyPet, Inc. | US | — | 1 |
| Ludlum Measurements, Inc. | US | — | 2 |
| LUK, Inc. | US | — | 1 |
| Lulu's Fashion Lounge | US | — | 1 |
| Lumber Mutual | US | — | 1 |
| Lumexa Imaging | US | — | 1 |
| Lumico Life | US | — | 1 |
| Lumico Life Insurance Company and Elips Life Insurance Company | US | — | 1 |
| Lumico Life Insurance Company, Elips Life Insurance Company | US | — | 2 |
| Lumileds LLC | US | — | 1 |
| Luminate Capital Corp | US | — | 1 |
| Lumio Dental | US | Healthcare | 1 |
| Lumitex, Inc. | US | — | 1 |
| Lunenburg Public Schools | US | — | 1 |
| Luque Chiropractic, Inc. | US | — | 1 |
| Lusamerica Foods | US | — | 1 |
| Lutheran High School Association | US | — | 1 |
| Lutheran Home for the Aged | US | Healthcare | 1 |
| Lutheran Life Communities | US | — | 1 |
| Lutheran Social Services of Illinois | US | — | 1 |
| Luxe Energy LLC | US | — | 1 |
| Luxottica of America Inc. | US | — | 3 |
| Luxury Mortgage Corp. | US | — | 1 |
| LW1, Inc | US | — | 1 |
| LXP Industrial Trust | US | Real Estate | 1 |
| Lycoming County | US | — | 1 |
| Lydall Inc. | US | — | 1 |
| Lydig Construction, Inc. | US | — | 1 |
| LYFE Kitchen Companies, LLC | US | — | 1 |
| Lyft | US | — | 1 |