| Pennichuck Water Works, Inc. NH | Utilities | 0 | — | F |
| Pennine Security Solutions FL | Administrative & Waste Services | 0 | — | A |
| Pennington Biomedical Research Center LA | Educational Services | 2 | $240,911 | — |
| Pennington Concrete TX | Construction | 0 | — | F |
| Pennington Construction TX | Construction | 0 | — | F |
| Pennington County MN | Construction | 0 | — | F |
| Pennington Mechanical, LLC TX | Construction | 0 | — | F |
| Pennoni Associates, Inc. PA | Professional & Technical Services | 4 | $77,750 | — |
| Penns Woods Transport, LLC PA | Transportation & Warehousing | 0 | — | D |
| PennStar PA | Manufacturing | 0 | — | A |
| PENNSWOOD VILLAGE PA | Healthcare & Social Assistance | 0 | — | F |
| Pennsy Supply Inc. PA | Wholesale Trade | 0 | — | A |
| Pennsy Suppy, Inc PA | — | 0 | — | — |
| Pennsylvania American Water PA | Utilities | 0 | — | A |
| PENNSYLVANIA ASSOCIATES LLC PA | Healthcare & Social Assistance | 0 | — | F |
| Pennsylvania Bedding Inc. PA | Manufacturing | 0 | — | F |
| PENNSYLVANIA CARE LLC PA | Healthcare & Social Assistance | 0 | — | A |
| Pennsylvania Clinical Schools PA | — | 0 | — | — |
| Pennsylvania Coach Lines Inc PA | Transportation & Warehousing | 0 | — | B |
| Pennsylvania Compensation Rating Bureau PA | Finance & Insurance | 1 | $195,752 | — |
| Pennsylvania Conference of Seventh-day Adventists PA | Other Services | 4 | $69,052 | — |
| Pennsylvania Drilling Company PA | Construction | 0 | — | F |
| Pennsylvania Drilling Company VA | Construction | 0 | — | A |
| Pennsylvania Electric Company PA | Utilities | 0 | — | D |
| Pennsylvania Grain Processing LLC PA | Manufacturing | 0 | — | D |
| Pennsylvania HM Associates P.C. TN | Healthcare & Social Assistance | 1 | $301,600 | — |
| PENNSYLVANIA LTC PA | Healthcare & Social Assistance | 0 | — | F |
| Pennsylvania Machine Works, LLC NJ | Manufacturing | 0 | — | A |
| Pennsylvania Machine Works, LLC PA | Manufacturing | 0 | — | F |
| Pennsylvania Machine Works, LLC TX | Manufacturing | 0 | — | B |
| Pennsylvania Mentor: Northeast Philadelphia Office, Broomall Office, Fleet Wood Office PA | — | 0 | — | — |
| Pennsylvania Place IA | Healthcare & Social Assistance | 0 | — | F |
| Pennsylvania Power Company OH | Utilities | 0 | — | C |
| Pennsylvania Precision Cast Parts, Inc. PA | Manufacturing | 0 | — | F |
| Pennsylvania Psychiatric Institite PA | Healthcare & Social Assistance | 0 | — | F |
| Pennsylvania Rail Car Co. PA | Manufacturing | 0 | — | A |
| Pennsylvania Roofing Systems, Inc. PA | Construction | 0 | — | F |
| PENNSYLVANIA SINTERED METALS, INC PA | Manufacturing | 0 | — | A |
| Pennsylvania Steel CT | Wholesale Trade | 0 | — | D |
| Pennsylvania Steel NC | Wholesale Trade | 0 | — | F |
| Pennsylvania Steel NY | Wholesale Trade | 0 | — | F |
| Pennsylvania Steel OH | Wholesale Trade | 0 | — | F |
| Pennsylvania Steel PA | Wholesale Trade | 0 | — | F |
| Pennsylvania Steel VA | Wholesale Trade | 0 | — | F |
| Pennsylvania Steel Company New England CT | Wholesale Trade | 0 | — | F |
| Pennsylvania Steel- Alliance OH | Manufacturing | 0 | — | A |
| Pennsylvania Tool & Gages PA | Manufacturing | 0 | — | A |
| Pennsylvania Transformer Technologies In PA | Manufacturing | 0 | — | F |
| Pennsylvania Transformer Technologies, LLC NC | Manufacturing | 0 | — | F |
| Pennsylvania Transformer Technologies, LLC PA | Manufacturing | 0 | — | F |
