Does private lender file 1098 for the interest received from LLC

[Frank Y.]

Hi, private lenders, do you file and provide Form 1098 to a LLC who paid interest to you? I have a borrower (LLC) asked for 1098. But IRS Instruction says "You need not file Form 1098 for interest received from a corporation, partnership, trust, estate, association, or company (other than a sole proprietor) even if an individual is a coborrower and all the trustees, beneficiaries, partners, members, or shareholders of the payer of record are individuals." Please share your experiences. Many thanks.