| Penn Enterprises Inc KS | Other Services | 0 | — | C |
| Penn Enterprises Inc MO | Other Services | 0 | — | C |
| Penn Entertainment CO | Accommodation & Food Services | 0 | — | F |
| Penn Entertainment IL | Arts & Entertainment | 0 | — | C |
| Penn Entertainment IN | Arts & Entertainment | 0 | — | A |
| Penn Entertainment LA | Arts & Entertainment | 0 | — | A |
| Penn Entertainment MS | Arts & Entertainment | 0 | — | B |
| Penn Entertainment NM | Accommodation & Food Services | 0 | — | F |
| Penn Entertainment PA | Arts & Entertainment | 0 | — | A |
| PENN Entertainment, Inc. MD | Arts & Entertainment | 0 | — | A |
| Penn Environmental & Remediation PA | Professional & Technical Services | 1 | $74,000 | — |
| Penn Environmental and Remediation, Inc. PA | Administrative & Waste Services | 0 | — | A |
| Penn Express USA PA | Transportation & Warehousing | 0 | — | D |
| Penn Exterior Restoration, LLC PA | Construction | 0 | — | A |
| Penn Fencing, Inc. PA | Construction | 0 | — | A |
| Penn Foam Corp. PA | Manufacturing | 0 | — | F |
| Penn Health Partners PA | Healthcare & Social Assistance | 0 | — | F |
| Penn Highlands DuBois PA | Healthcare & Social Assistance | 2 | $67,330 | — |
| PENN HIGHLANDS HEALTHCARE PA | Healthcare & Social Assistance | 6 | $96,113 | F |
| Penn Highlands Jefferson Manor PA | Healthcare & Social Assistance | 0 | — | F |
| Penn Installations, Inc PA | Construction | 0 | — | C |
| Penn Interactive Ventures, LLC PA | Professional & Technical Services | 0 | — | A |
| Penn Jersey Certified Concrete, Inc. NJ | Manufacturing | 0 | — | F |
| Penn Jersey Paper Company PA | Wholesale Trade | 0 | — | F |
| Penn Life Sciences, LLC PA | Manufacturing | 2 | $70,500 | D |
| Penn Line Energy T & D, Inc. PA | Construction | 0 | — | B |
| Penn Line Service, Inc. PA | Construction | 0 | — | F |
| Penn Line Tree Service, Inc. PA | Administrative & Waste Services | 0 | — | D |
| Penn Machine Company LLC PA | Manufacturing | 0 | — | F |
| Penn Mar Castings, LLC PA | Manufacturing | 0 | — | F |
| Penn Medicine Hospice @ Rittenhouse PA | — | 0 | — | — |
| Penn Metal Stamping, Inc. PA | Manufacturing | 0 | — | F |
| Penn Mutual Life Insurance Company PA | Finance & Insurance | 2 | $195,000 | — |
| Penn National Gaming IL | Arts & Entertainment | 0 | — | A |
| Penn National Gaming NV | Accommodation & Food Services | 0 | — | C |
| Penn national Gaming Inc OH | Arts & Entertainment | 0 | — | A |
| Penn National Gaming, Inc PA | — | 0 | — | — |
| Penn Pallet Inc NC | Manufacturing | 0 | — | F |
| Penn Pallet Inc PA | Manufacturing | 0 | — | F |
| Penn Parking MD | — | 0 | — | — |
| Penn Parking, Inc. University of Maryland, Baltimore MD | — | 0 | — | — |
| Penn Power Group CA | Other Services | 0 | — | A |
| Penn Power Group NJ | Other Services | 0 | — | A |
| Penn Power Group NY | Other Services | 0 | — | F |
| Penn Power Group PA | Other Services | 0 | — | F |
| Penn Quarter's Installation MD | Construction | 0 | — | A |
| Penn Services LLC IL | Construction | 0 | — | F |
| Penn Square Partners PA | Accommodation & Food Services | 0 | — | F |
| Penn Stainless Products, Inc. PA | Wholesale Trade | 0 | — | F |
| Penn State Construction PA | Construction | 0 | — | A |
