| PENTAGON ASSOCIATES LLC VA | Real Estate | 0 | — | A |
| Pentagon Federal Credit Union VA | Finance & Insurance | 13 | $161,782 | — |
| Pentagon Plumbing, Inc. NV | Construction | 0 | — | F |
| Pentagon Technologies - CSG TX | Manufacturing | 0 | — | F |
| Pentagon Technologies Group Inc. AZ | Construction | 0 | — | A |
| Pentagon Technologies Group Inc. CA | Construction | 0 | — | F |
| Pentagon Technologies Group Inc. NM | Construction | 0 | — | B |
| Pentagon Technologies Group Inc. NY | Manufacturing | 0 | — | F |
| Pentagon Technologies Group Inc. OR | Construction | 0 | — | F |
| Pentagon Technologies Group Inc. VA | Construction | 0 | — | A |
| Pentagram Design, Inc. NY | Professional & Technical Services | 2 | $67,479 | — |
| Pentagroup Financial, LLC TX | — | 0 | — | — |
| Pentair IL | Manufacturing | 0 | — | D |
| Pentair KS | Manufacturing | 0 | — | D |
| Pentair KY | Manufacturing | 0 | — | F |
| Pentair MN | Manufacturing | 0 | — | D |
| Pentair NC | Manufacturing | 0 | — | C |
| Pentair NH | Manufacturing | 0 | — | F |
| Pentair OH | Manufacturing | 0 | — | F |
| Pentair TX | Manufacturing | 0 | — | F |
| Pentair WI | Manufacturing | 0 | — | C |
| Pentair Commercial Ice, LLC WI | Manufacturing | 0 | — | D |
| Pentair Flow Technologies LLC MN | — | 0 | — | — |
| Pentair Flow Technologies, LLC WI | Manufacturing | 1 | $110,000 | — |
| Pentair Residential Filtration LLC WI | Manufacturing | 1 | $81,934 | — |
| Pentair Thermal Management TX | — | 0 | — | — |
| Pentair Water Filtration OH | Manufacturing | 0 | — | F |
| Pentair Water Group, Inc AZ | Construction | 0 | — | A |
| Pentair Water Pool and Spa, Inc. CA | — | 0 | — | — |
| Pentair-New Brighton MN | Manufacturing | 0 | — | D |
| Pentalon Construction UT | Construction | 0 | — | A |
| Pentangle Tech Services LLC MI | Professional & Technical Services | 28 | $131,121 | — |
| Pentastar aviation MI | Transportation & Warehousing | 0 | — | F |
| Pentec Health PA | — | 0 | — | — |
| Pentel of America CA | Wholesale Trade | 0 | — | D |
| PenTex Energy TX | Utilities | 0 | — | F |
| Pentex Series 1 FL | Real Estate | 0 | — | B |
| PENTRATE METAL PROCESSING, INC. CA | Manufacturing | 0 | — | F |
| Penumbra, Inc. CA | Manufacturing | 12 | $126,362 | F |
| Penumbra, Inc. UT | Manufacturing | 0 | — | F |
| Penwal Industries Inc CA | Manufacturing | 0 | — | F |
| Penzeys Spices WI | Manufacturing | 0 | — | F |
| People Assisting the Homeless CA | Healthcare & Social Assistance | 0 | — | F |
| People Center, Inc. CA | Professional & Technical Services | 3 | $211,667 | — |
| People Center, Inc. d/b/a Rippling CA | Professional & Technical Services | 56 | $226,108 | — |
| People Creating Success CA | Healthcare & Social Assistance | 0 | — | A |
| People First Logistcis Company NY | Transportation & Warehousing | 0 | — | A |
| People First Logistics Company, Inc NY | Transportation & Warehousing | 0 | — | F |
| People For People WA | Transportation & Warehousing | 0 | — | D |
| People For People Moses Lake Transportation WA | Transportation & Warehousing | 0 | — | C |
