Generally, as per my lawyer, if you are not a travelling consultant, they will file from the state where you work., not where your company is headquartered. I am sure there is a way around this...but my lawyer does not know it.
No even in I-140 stage they may be required only if the USCIS asks for the, They are definaetly not required in LC stage. But be prpared to get experience letters from the employers whom you have put down as "work experience" in LC stage. In I-140, they may ask for proof substantiating your work...
I am employed by a company that contracts to the Federal Govt. The company is based in Virginia and I work for a Federal Govt agency in Maryland.
My company's lawyer says that it is not possible to file for my LC from VA, it has to be done from MD(where I actually work on a long term contract)...
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