| P & A Metal Fab, Inc. OR | Manufacturing | 0 | - | F |
| P & C Group I, Inc. MI | Manufacturing | 1 | $125,000 | - |
| P & K Contracting, INC NY | Construction | 1 | $74,589 | - |
| P & L Development, LLC SC | Wholesale Trade | 0 | - | D |
| P & S Construction, INC. MA | Construction | 1 | $124,259 | - |
| P C Building Materials, Inc. IN | Retail Trade | 0 | - | F |
| P C Insurance Agency LLC NY | Finance & Insurance | 3 | $111,335 | - |
| P Joe Construction Corp. NY | Construction | 1 | $56,285 | - |
| P O MI | Manufacturing | 0 | - | C |
| P Square Solutions LLC. NJ | Professional & Technical Services | 4 | $92,884 | - |
| P&C Group I, Inc. MI | Manufacturing | 2 | $102,795 | - |
| P&F Systems MI | - | 0 | - | - |
| P&G Steel Products Co., Inc. NY | Manufacturing | 0 | - | F |
| P&H Manufacturing IL | Manufacturing | 0 | - | C |
| P&M Law Firm LLC IL | Professional & Technical Services | 2 | $160,000 | - |
| P&P Industries IL | Manufacturing | 0 | - | D |
| P&R Contracting, Inc. MN | Construction | 0 | - | F |
| P&R Dental Strategies, LLC NH | Professional & Technical Services | 1 | $156,000 | - |
| P&S Bakery, Inc. OH | Manufacturing | 0 | - | D |
| P&S Transportation AL | Transportation & Warehousing | 0 | - | C |
| P&S Transportation GA | Transportation & Warehousing | 0 | - | F |
| P&S Transportation TX | Transportation & Warehousing | 0 | - | F |
| P&S Transportation, LLC NJ | Transportation & Warehousing | 0 | - | F |
| P&S Transportation, LLC TN | Transportation & Warehousing | 0 | - | C |
| P&S Transportation, LLC VA | Transportation & Warehousing | 0 | - | D |
| P&The Manufacturing of Michigan MI | Manufacturing | 0 | - | F |
| P-1 AI, Inc. NV | Professional & Technical Services | 1 | $213,512 | - |
| P-K Tool & Manufacturing Company KY | - | 0 | - | - |
| P. F. Chang's China Bistro CA | - | 0 | - | - |
| P. Graham Dunn OH | Manufacturing | 0 | - | C |
| P. I. & I. Motor Express, Inc. OH | Transportation & Warehousing | 0 | - | F |
| P. K. Cloud, LLC TX | Professional & Technical Services | 2 | $85,873 | - |
| P. Kay Metal ID | Manufacturing | 0 | - | F |
| P. S. Capital Ventures LLC DE | Finance & Insurance | 1 | $66,560 | - |
| P.A. Staffing, LLC Nobu Hotel Palo Alto CA | - | 0 | - | - |
| P.F. Automotive, LLC dba Penske Ford CA | - | 0 | - | - |
| P.F. Chang’s China Bistro CA | - | 0 | - | - |
| P.F. Chang's ID | - | 0 | - | - |
| P.F. Chang's PA | - | 0 | - | - |
| P.F. Chang's WI | - | 0 | - | - |
| P.F. Chang's - Edina MN | - | 0 | - | - |
| P.F. Chang's -Allen,TX TX | - | 0 | - | - |
| P.F. Chang's -Basse Rd TX | - | 0 | - | - |
| P.F. Chang's -Colony,TX TX | - | 0 | - | - |
| P.F. Chang's -McAllen TX | - | 0 | - | - |
| P.F. Chang's -Waco TX | - | 0 | - | - |
| P.F. Chang's China Bistro FL | - | 0 | - | - |
| P.F. Chang's China Bistro LA | - | 0 | - | - |
| P.F. Chang's China Bistro MD | - | 0 | - | - |
| P.F. Chang's China Bistro MS | - | 0 | - | - |
