| P & A Metal Fab, Inc. OR | Manufacturing | 0 | — | F |
| P & B Cold Storage, Inc. IN | Transportation & Warehousing | 0 | — | A |
| P & B International Inc. GA | Wholesale Trade | 0 | — | A |
| P & B Partitions, Inc. NJ | Construction | 0 | — | B |
| P & C Group I, Inc. MI | Manufacturing | 1 | $125,000 | — |
| P & C Investments LLC. AZ | Manufacturing | 0 | — | F |
| P & D Antenna Service Inc. IL | Construction | 0 | — | F |
| P & I rehab dba Asthma and Lung Center TX | Healthcare & Social Assistance | 0 | — | A |
| P & I Supply Co TX | Wholesale Trade | 0 | — | F |
| P & K CONTRACTING, INC NY | Construction | 1 | $74,589 | — |
| P & L Development, LLC SC | Wholesale Trade | 0 | — | D |
| P & L General Contractors, Inc. WA | Construction | 0 | — | A |
| P & M Steel Company SD | Manufacturing | 0 | — | F |
| P & N Machine Co., Inc. TX | Manufacturing | 0 | — | F |
| P & P Machining Company, LLC DBA LAWRUK MACHINE AND TOOL PA | Manufacturing | 0 | — | F |
| P & S CONSTRUCTION, INC. MA | Construction | 1 | $124,259 | — |
| P & S Gryphon Equity LLC, dba AC Hotel Columbus Downtown OH | Accommodation & Food Services | 0 | — | A |
| P & W Incorporated KS | Construction | 0 | — | F |
| P A Short Distributing Co. VA | Wholesale Trade | 0 | — | C |
| P Agnes PA | Construction | 0 | — | A |
| P and L Johnson Mechanical OR | Construction | 0 | — | A |
| P AND Z LOGISTICS INC TX | Construction | 0 | — | A |
| P C Building Materials, Inc. IN | Retail Trade | 0 | — | F |
| P C INSURANCE AGENCY LLC NY | Finance & Insurance | 3 | $111,335 | — |
| P J Callaghan Co, Inc FL | Construction | 0 | — | F |
| P J Greco Sons Inc PA | Wholesale Trade | 0 | — | D |
| P Joe Construction Corp. NY | Construction | 1 | $56,285 | — |
| P O MI | Manufacturing | 0 | — | C |
| P R Health Corporation ND | Healthcare & Social Assistance | 0 | — | A |
| P SQUARE SOLUTIONS LLC. NJ | Professional & Technical Services | 4 | $92,884 | — |
| P T Industries Inc. CA | Manufacturing | 0 | — | F |
| P Tool & Die Co., Inc. NY | Manufacturing | 0 | — | F |
| P Wiles Inc. dba Agway of Cape Cod MA | Retail Trade | 0 | — | F |
| P&A INDUSTRIES OH | Manufacturing | 0 | — | C |
| P&B Transportation INC ND | Transportation & Warehousing | 0 | — | C |
| P&B Transportation Inc PA | Transportation & Warehousing | 0 | — | B |
| P&C Construction OR | Construction | 0 | — | A |
| P&C Construction TN | Construction | 0 | — | A |
| P&C Farms, LLC CA | Agriculture & Forestry | 0 | — | F |
| P&C Group I, Inc. MI | Manufacturing | 2 | $102,795 | — |
| P&D Architectural Precast Inc. NC | Manufacturing | 0 | — | A |
| P&D Electric of Hudson Valley, Inc. NY | Construction | 0 | — | A |
| P&D Electric, Inc. MO | Construction | 0 | — | F |
| P&D LLC TN | Educational Services | 0 | — | A |
| P&D Mechanical Inc CT | Construction | 0 | — | F |
| P&F Systems MI | — | 0 | — | — |
| p&g manufacturing NC | Manufacturing | 0 | — | A |
| P&G Manufacturing Co LA | Manufacturing | 0 | — | A |
| P&G Power Co FL | Construction | 0 | — | A |
| P&G Steel Products Co., Inc. NY | Manufacturing | 0 | — | F |
