| Pennsylvania Transformer Technology, LLC PA | Manufacturing | 3 | $145,597 | — |
| Pennsylvania Western University PA | Educational Services | 1 | $88,681 | — |
| Penntex Construction Company, Inc. PA | Construction | 0 | — | A |
| Pennville Custom Cabinetry IN | Manufacturing | 0 | — | A |
| Pennwood Products PA | Manufacturing | 0 | — | D |
| Penny Electric LLC NV | Construction | 0 | — | F |
| Penny Lane Centers CA | Healthcare & Social Assistance | 0 | — | A |
| Penny Lane Centers Antelope Valley CA | Healthcare & Social Assistance | 0 | — | B |
| Penny Lane Centers Commerce CA | Healthcare & Social Assistance | 0 | — | F |
| Penny Lane Centers Lancaster Courtyard CA | Healthcare & Social Assistance | 0 | — | A |
| Penny Lane Centers Main Facility CA | Healthcare & Social Assistance | 0 | — | F |
| Penny Lane Centers North Hills CA | Healthcare & Social Assistance | 0 | — | F |
| Penny Lane Centers North Hollywood Family Center CA | Healthcare & Social Assistance | 0 | — | A |
| Penny Lane Centers Palmdale CA | Healthcare & Social Assistance | 0 | — | A |
| Penny Lane Management L.P. NY | — | 0 | — | — |
| Penny Lane Printing, Inc. NY | Manufacturing | 0 | — | A |
| Penny Newman Grain Co. CA | Manufacturing | 0 | — | D |
| Penny Plate, LLC. MO | Manufacturing | 0 | — | F |
| Penny Plate, LLC. VA | Manufacturing | 0 | — | F |
| Penny's Concrete, Inc KS | Manufacturing | 0 | — | C |
| Pennycoder LLC TX | Professional & Technical Services | 1 | $144,000 | — |
| Pennymac CA | — | 0 | — | — |
| Pennypack LLC NY | Other Services | 1 | $112,500 | — |
| Pennyrile Electric KY | Utilities | 0 | — | D |
| Pennyrile Energy LLC- RiverEdge Mine KY | — | 0 | — | — |
| Pennyrile Forest State Resort Park KY | Arts & Entertainment | 0 | — | C |
| Pennyrile Hospitality, LLC AL | Accommodation & Food Services | 0 | — | A |
| Pennyrile Hospitality, LLC KY | Accommodation & Food Services | 0 | — | F |
| Pennyrile Rural Electric Coop KY | Utilities | 0 | — | A |
| Pennyroyal Hospice, Inc KY | Healthcare & Social Assistance | 0 | — | A |
| PennySaver USA Printing LLC CA | — | 0 | — | — |
| Pennysaverusa.Com CA | — | 0 | — | — |
| Pennysaverusa.Com (Harte- Hanks Shoppers Inc) CA | — | 0 | — | — |
| Pennysaverusa.Com (Southern Comprint Co) CA | — | 0 | — | — |
| Penobscot Community Health Care ME | Healthcare & Social Assistance | 2 | $168,000 | — |
| Penobscot General Contractors ME | Construction | 0 | — | A |
| Penobscot Theatre Company ME | Arts & Entertainment | 0 | — | A |
| Penobscot Valley Hospital ME | Healthcare & Social Assistance | 0 | — | C |
| Penoco, Inc. PA | Administrative & Waste Services | 0 | — | A |
| Penrod, Inc. WI | Professional & Technical Services | 1 | $152,000 | — |
| Pensa Systems Inc. TX | Professional & Technical Services | 1 | $145,000 | — |
| Pensacola Christian College, Inc. FL | Accommodation & Food Services | 0 | — | F |
| PENSACOLA DOWNTOWN HOTEL LLC FL | Accommodation & Food Services | 0 | — | F |
| Pensacola Health Partners, LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Pensacola Metal Fabrication Inc FL | Manufacturing | 0 | — | F |
| Pensacola Nursing and Rehabilitation FL | Healthcare & Social Assistance | 0 | — | F |
| Pensacola Nursing and Rehabilitation Center FL | Healthcare & Social Assistance | 0 | — | A |
| PENSCOTT MEDICAL CORPORATION CA | — | 0 | — | — |
| Penske KS | — | 0 | — | — |
| Penske Automotive Group, Inc. CA | — | 0 | — | — |
