| Pacific Die Cut Industries KY | Manufacturing | 0 | — | F |
| Pacific Digital Group, Inc. CA | Professional & Technical Services | 1 | $109,000 | — |
| Pacific Drayage Services CA | Transportation & Warehousing | 0 | — | F |
| Pacific Drilling - Pacific Sharav TX | — | 0 | — | — |
| Pacific Drive-Ins LLC CA | Accommodation & Food Services | 0 | — | A |
| Pacific Electrical Contractors OR | Construction | 0 | — | D |
| Pacific Energy Corporation GU | Construction | 3 | $81,543 | — |
| Pacific Environmental Corporation AK | Administrative & Waste Services | 0 | — | D |
| Pacific Environmental Corporation HI | Administrative & Waste Services | 0 | — | A |
| Pacific Erectors, Inc. CA | Construction | 0 | — | B |
| Pacific Excavation OR | Construction | 0 | — | C |
| Pacific Expressway Inc CA | Transportation & Warehousing | 0 | — | A |
| Pacific Exteriors LLC WA | Construction | 0 | — | A |
| PACIFIC EXTERIORS, INC CA | Construction | 0 | — | A |
| Pacific Farms and Orchards Inc CA | Agriculture & Forestry | 0 | — | A |
| PACIFIC FEDERAL MANAGEMENT, INC. GU | Construction | 3 | $55,629 | B |
| PACIFIC FENCE AND WIRE OR | Manufacturing | 0 | — | F |
| Pacific Fibre Products ID | Manufacturing | 0 | — | F |
| Pacific Fibre Products OR | Manufacturing | 0 | — | B |
| Pacific Fibre Products WA | Manufacturing | 0 | — | F |
| Pacific Fir Lumber Company OR | Manufacturing | 0 | — | F |
| Pacific Fire And Security, Inc WA | Construction | 0 | — | A |
| Pacific Fishermen, Inc. WA | Manufacturing | 0 | — | F |
| Pacific Fleet Aviation NY | Professional & Technical Services | 2 | $188,999 | A |
| Pacific Forge, Inc CA | Manufacturing | 0 | — | F |
| PACIFIC FUNCTIONAL FLUIDS, LLC WA | Wholesale Trade | 0 | — | F |
| Pacific Fusion Corporation CA | Professional & Technical Services | 1 | $215,000 | — |
| Pacific Galavanizing CA | Manufacturing | 0 | — | F |
| Pacific Galvanizing CA | Manufacturing | 0 | — | F |
| Pacific Gardens Estates OR | Healthcare & Social Assistance | 0 | — | F |
| Pacific Gas & Electric CA | — | 0 | — | — |
| Pacific Gas and Electric Company CA | Utilities | 26 | $172,076 | — |
| Pacific Gateway Center HI | Healthcare & Social Assistance | 1 | $60,000 | — |
| Pacific Ginning Co. CA | Agriculture & Forestry | 0 | — | F |
| Pacific Glass and Door, Inc. WA | Construction | 0 | — | A |
| Pacific Glass, Inc. WA | Construction | 0 | — | F |
| Pacific Global Advisors, LLC NY | — | 0 | — | — |
| Pacific Gold Marketing CA | Construction | 0 | — | D |
| Pacific Golf & Turf LLC OR | Wholesale Trade | 0 | — | D |
| Pacific Golf & Turf LLC WA | Wholesale Trade | 0 | — | A |
| Pacific Gove Healthcare Center CA | Healthcare & Social Assistance | 0 | — | F |
| Pacific Green Landscape, Inc. CA | Administrative & Waste Services | 0 | — | F |
| Pacific Grove Senior Living, LLC OR | Healthcare & Social Assistance | 0 | — | F |
| Pacific Gypsum Supply Inc CA | Wholesale Trade | 0 | — | F |
| Pacific Gypsum Supply Inc HI | Wholesale Trade | 0 | — | F |
| Pacific Handy Cutter CA | Manufacturing | 0 | — | F |
| Pacific Harvest, Inc. CA | — | 0 | — | — |
| Pacific Haven Subacute & Healthcare Center CA | Healthcare & Social Assistance | 0 | — | F |
| Pacific Hearth & Home Inc. CA | Construction | 0 | — | F |
| Pacific Heartland, LLC AZ | Agriculture & Forestry | 0 | — | A |
