| PENSKE TRUCK LEASING 718010 TX | Real Estate | 0 | — | F |
| PENSKE TRUCK LEASING 719010 LA | Real Estate | 0 | — | F |
| PENSKE TRUCK LEASING 719110 LA | Real Estate | 0 | — | A |
| PENSKE TRUCK LEASING 719210 LA | Real Estate | 0 | — | F |
| PENSKE TRUCK LEASING 720010 MO | Real Estate | 0 | — | F |
| PENSKE TRUCK LEASING 723110 CO | Real Estate | 0 | — | F |
| PENSKE TRUCK LEASING 724510 CO | Real Estate | 0 | — | F |
| PENSKE TRUCK LEASING 727010 TN | Real Estate | 0 | — | F |
| PENSKE TRUCK LEASING 727310 MS | Real Estate | 0 | — | A |
| PENSKE TRUCK LEASING 733610 CA | Real Estate | 0 | — | D |
| PENSKE TRUCK LEASING 733710 CA | Real Estate | 0 | — | A |
| PENSKE TRUCK LEASING 734410 OK | Real Estate | 0 | — | F |
| PENSKE TRUCK LEASING 740110 FL | Real Estate | 0 | — | F |
| PENSKE TRUCK LEASING 740510 FL | Real Estate | 0 | — | F |
| PENSKE TRUCK LEASING 743010 MD | Real Estate | 0 | — | F |
| PENSKE TRUCK LEASING 743410 NJ | Real Estate | 0 | — | F |
| PENSKE TRUCK LEASING 744010 NJ | Real Estate | 0 | — | F |
| PENSKE TRUCK LEASING 747710 CT | Real Estate | 0 | — | A |
| PENSKE TRUCK LEASING 751010 NC | Real Estate | 0 | — | F |
| PENSKE TRUCK LEASING 751310 NC | Real Estate | 0 | — | A |
| PENSKE TRUCK LEASING 751710 NC | Real Estate | 0 | — | A |
| PENSKE TRUCK LEASING 767210 IL | Real Estate | 0 | — | A |
| PENSKE TRUCK LEASING 773010 FL | Real Estate | 0 | — | A |
| PENSKE TRUCK LEASING 775010 WI | Real Estate | 0 | — | F |
| PENSKE TRUCK LEASING 777010 WI | Real Estate | 0 | — | A |
| PENSKE TRUCK LEASING 777710 NV | Real Estate | 0 | — | F |
| PENSKE TRUCK LEASING 778010 PA | Real Estate | 0 | — | A |
| PENSKE TRUCK LEASING 783010 AR | Real Estate | 0 | — | F |
| PENSKE TRUCK LEASING 783710 AR | Real Estate | 0 | — | A |
| PENSKE TRUCK LEASING 785010 MI | Real Estate | 0 | — | F |
| PENSKE TRUCK LEASING 818810 PA | Real Estate | 0 | — | F |
| Penske Truck Leasing, Co., L.P. PA | Real Estate | 23 | $130,992 | F |
| PENSKE TRUCK LEASINNG 657010 CA | Real Estate | 0 | — | F |
| PENSKE TRUCK RENTAL 011410 CA | Real Estate | 0 | — | A |
| PENSKE TRUCK TRAILER 751810 NC | Real Estate | 0 | — | F |
| Penske Vehicle Services MI | Transportation & Warehousing | 1 | $105,000 | — |
| Penske Vehicle Services OH | — | 0 | — | — |
| Penske Vehicle Services TX | — | 0 | — | — |
| Penske Vehicle Services Inc. KY | — | 0 | — | — |
| Penske Vehicle Services, Inc. CA | — | 0 | — | — |
| Penske Vehicle Services, Inc. CT | — | 0 | — | — |
| Penske Vehicle Services, Inc. ("PVS") NC | — | 0 | — | — |
| Penske Vehicle Services, Inc. (Buffalo) NY | — | 0 | — | — |
| Penske Vehicle Services, Inc. (New York) NY | — | 0 | — | — |
| Penske Vehicle Services-Austin TX | — | 0 | — | — |
| Penta Co USA LLC KY | Transportation & Warehousing | 0 | — | C |
| PENTA Co. USA LLC FL | Transportation & Warehousing | 0 | — | F |
| Penta Corporation NH | Construction | 0 | — | A |
| Penta Nascent Corporation IL | Healthcare & Social Assistance | 0 | — | F |
| Pentaflex, Inc. OH | Manufacturing | 0 | — | F |