| Pacific Heights Transitional Care Center CA | Healthcare & Social Assistance | 0 | — | F |
| Pacific Hoapital Of Long Beach CA | — | 0 | — | — |
| Pacific Honda CA | — | 0 | — | — |
| Pacific Hospital Of Long Beach CA | — | 0 | — | — |
| Pacific Hotel Management CA | Accommodation & Food Services | 0 | — | A |
| Pacific Hotel Management - Pacific Hotel Development Venture, LP CA | Accommodation & Food Services | 0 | — | F |
| Pacific Hotel Management - Palo Alto Hotel Development Venture, LP CA | Accommodation & Food Services | 0 | — | F |
| Pacific Hotel Management, LLC Sharaton Pasadena CA | — | 0 | — | — |
| Pacific Hotel Management-Residience Inn by Mariott CA | — | 0 | — | — |
| Pacific Hotel Sonoma, LLC CA | Accommodation & Food Services | 0 | — | F |
| Pacific Industrial Development Corp (PIDC) SC | Wholesale Trade | 0 | — | F |
| Pacific Industrial Development Corporation MI | Manufacturing | 0 | — | C |
| Pacific Industrial Electric CA | Construction | 0 | — | C |
| Pacific Infrastructure Construction, LLC CA | Construction | 0 | — | F |
| Pacific Instruments INC CA | Manufacturing | 0 | — | A |
| Pacific Integrated Handling WA | Wholesale Trade | 0 | — | D |
| Pacific Interiors Enterprises, Inc. CA | Construction | 0 | — | A |
| Pacific International Documentation Consultants, Inc TX | Administrative & Waste Services | 1 | $142,987,520 | — |
| Pacific International Marketing CA | Agriculture & Forestry | 0 | — | A |
| Pacific Investment Management Company LLC CA | Finance & Insurance | 35 | $168,257 | — |
| Pacific Investments Inc OR | Manufacturing | 0 | — | F |
| Pacific Ironclad LLC CA | Construction | 1 | $150,000 | — |
| Pacific Island Movers, INC GU | Transportation & Warehousing | 0 | — | F |
| Pacific Keys Logistics, LLC CA | Transportation & Warehousing | 0 | — | F |
| Pacific Koast Graphics Inc. , dba PKG Packaging CA | Wholesale Trade | 0 | — | A |
| Pacific Labor Supply WA | Administrative & Waste Services | 0 | — | A |
| Pacific Landscape Management OR | Administrative & Waste Services | 0 | — | C |
| PACIFIC LANDSCAPE SERVICES, INC WA | Administrative & Waste Services | 0 | — | C |
| Pacific Langham NY Mgmt Corp NY | Accommodation & Food Services | 0 | — | F |
| Pacific Laser Systems CA | — | 0 | — | — |
| Pacific Lath & Plastering, Corp. CA | Construction | 0 | — | A |
| Pacific Life Insurance Company CA | Finance & Insurance | 4 | $138,500 | — |
| Pacific Lift And Equipment Company CA | Construction | 0 | — | B |
| Pacific Light & Hologram, Inc. CA | Manufacturing | 1 | $138,000 | — |
| Pacific Liners CA | — | 0 | — | — |
| Pacific Log Processing, LLC WA | Agriculture & Forestry | 0 | — | A |
| Pacific M Painting, inc CA | Construction | 0 | — | F |
| Pacific Machinery & Tool Steel Company OR | Wholesale Trade | 0 | — | A |
| Pacific Management Holdings, LLC SC | Manufacturing | 0 | — | A |
| Pacific Manufacturing Management Inc., dba Greneker CA | Manufacturing | 0 | — | F |
| Pacific Manufacturing Ohio,Inc OH | Manufacturing | 0 | — | D |
| PACIFIC MANUFACTURING TENNESSEE TN | Manufacturing | 0 | — | F |
| Pacific Maritime Association CA | Other Services | 1 | $155,000 | — |
| Pacific Marketing Alliance Inc. NJ | Wholesale Trade | 0 | — | A |
| PACIFIC MARKETING ALLIANCE, INC. CA | Wholesale Trade | 0 | — | A |
| Pacific Masonry Walls, Inc. CA | Construction | 0 | — | F |
| Pacific Mercantile Bank CA | — | 0 | — | — |
| Pacific Metal co. OR | Manufacturing | 0 | — | A |
| PACIFIC METRO ELECTRIC CA | Construction | 0 | — | A |
| Pacific Mobile Diagnostics AZ | Healthcare & Social Assistance | 0 | — | A |
