| Penn State Construction, J&D LLC PA | Construction | 0 | — | A |
| Penn State Health Community Medical Group, LLC PA | Healthcare & Social Assistance | 11 | $172,697 | — |
| Penn State Health Corporation PA | Healthcare & Social Assistance | 1 | $74,880 | D |
| Penn State Mechanical Contractors, Inc. PA | Construction | 0 | — | F |
| Penn State Milton S. Hershey Medical Center PA | Healthcare & Social Assistance | 8 | $340,827 | — |
| Penn State Tool & Die Corporation PA | Manufacturing | 0 | — | A |
| Penn Station NY | Construction | 0 | — | A |
| Penn Station Phase 2 14C NY | Construction | 0 | — | A |
| Penn Steel Fabrication, Inc PA | Manufacturing | 2 | $110,500 | — |
| Penn Stone PA | Retail Trade | 0 | — | C |
| Penn Tank Lines, Inc. AL | Transportation & Warehousing | 0 | — | A |
| Penn Tank Lines, Inc. FL | Transportation & Warehousing | 0 | — | B |
| Penn Tank Lines, Inc. GA | Transportation & Warehousing | 0 | — | A |
| Penn Tank Lines, Inc. IN | Transportation & Warehousing | 0 | — | A |
| Penn Tank Lines, Inc. NH | Transportation & Warehousing | 0 | — | F |
| Penn Tank Lines, Inc. PA | Transportation & Warehousing | 0 | — | C |
| Penn Tank Lines, Inc. SC | Transportation & Warehousing | 0 | — | F |
| Penn Tank Lines, Inc. TN | Transportation & Warehousing | 0 | — | A |
| Penn Tank Lines, Inc. TX | Transportation & Warehousing | 0 | — | A |
| Penn Tank Lines, Inc. VA | Transportation & Warehousing | 0 | — | A |
| Penn Traffic Company / P&C Store 3157 NH | — | 0 | — | — |
| Penn Union Co. LLC PA | Manufacturing | 0 | — | F |
| Penn United Technologies, Inc PA | Manufacturing | 0 | — | D |
| Penn Valley Construtors Inc PA | Construction | 0 | — | A |
| PENN Warehousing & Distribution, Inc. PA | Transportation & Warehousing | 0 | — | F |
| Penn's Cave, Inc. PA | Arts & Entertainment | 0 | — | F |
| Penn-Mar Castings PA | Manufacturing | 0 | — | F |
| Penn-Mar Human Services MD | Healthcare & Social Assistance | 0 | — | D |
| Penn-Mar Human Services PA | Healthcare & Social Assistance | 0 | — | F |
| Penn-Troy Manufacturing, Inc. PA | Manufacturing | 0 | — | F |
| Penn-Union PA | Manufacturing | 0 | — | F |
| Penna Construction CT | Construction | 0 | — | A |
| Penna Flame Industries PA | Manufacturing | 0 | — | A |
| PennAlt Organics PA | Manufacturing | 0 | — | A |
| Pennant Group AZ | Healthcare & Social Assistance | 0 | — | A |
| Pennant Group TX | Healthcare & Social Assistance | 0 | — | F |
| Pennant Moldings Inc TN | Manufacturing | 0 | — | F |
| Pennant Moldings, Inc. OH | Manufacturing | 0 | — | F |
| PENNAUTOMOTIVE INC. MI | Manufacturing | 0 | — | F |
| Penncoder LLC TX | Professional & Technical Services | 1 | $77,000 | — |
| Penncro Associates, Inc-Bryan TX | — | 0 | — | — |
| Penncro Associates, Inc. TX | — | 0 | — | — |
| Pennell Forklift Service, Inc IL | Other Services | 0 | — | A |
| Pennella Site Development, Inc. NY | Administrative & Waste Services | 0 | — | F |
| Pennex Aluminum Company OH | Manufacturing | 0 | — | C |
| Pennex Aluminum Company PA | Manufacturing | 0 | — | F |
| PENNEY OPCO LLC AL | Retail Trade | 0 | — | A |
| PENNEY OPCO LLC AR | Retail Trade | 0 | — | A |
| PENNEY OPCO LLC AZ | Retail Trade | 0 | — | A |
| PENNEY OPCO LLC CA | Transportation & Warehousing | 0 | — | A |
