| Pacific Mobile Diagnostics CO | Healthcare & Social Assistance | 0 | — | F |
| Pacific Mobile Diagnostics UT | Healthcare & Social Assistance | 0 | — | F |
| Pacific Monarch Ltd CA | Transportation & Warehousing | 0 | — | F |
| Pacific Monarch Resorts, Inc. CA | — | 0 | — | — |
| Pacific Motion LLC OR | Manufacturing | 0 | — | F |
| Pacific MSO, LLC CA | Healthcare & Social Assistance | 1 | $110,000 | — |
| Pacific Network Solutions AZ | Construction | 0 | — | A |
| PACIFIC NETWORK SOLUTIONS CONSTRUCTION AZ | Construction | 0 | — | C |
| Pacific Neurophysiological Systems CA | Healthcare & Social Assistance | 2 | $83,242,500 | — |
| Pacific Newport, LLC OR | Wholesale Trade | 0 | — | C |
| Pacific Northern Construction Inc WA | Construction | 0 | — | F |
| Pacific Northwest Baking Company WA | Manufacturing | 0 | — | D |
| Pacific Northwest Ballet WA | — | 0 | — | — |
| Pacific Northwest Contents, LLC WA | Construction | 0 | — | F |
| Pacific Northwest Environmental, LLC OR | Administrative & Waste Services | 0 | — | F |
| Pacific Northwest Farmers Coop ID | Transportation & Warehousing | 0 | — | B |
| Pacific Northwest Farmers Coop WA | Transportation & Warehousing | 0 | — | B |
| Pacific Northwest University of Health Sciences WA | Educational Services | 1 | $175,000 | — |
| Pacific Nutritional Foods, Inc. OR | Manufacturing | 0 | — | F |
| Pacific NW Ballet Association WA | Arts & Entertainment | 0 | — | C |
| Pacific NW Regional Council of Carpenter (Northwest Carpenters Union) WA | Other Services | 0 | — | C |
| Pacific NW Steel & Panel Construction LLC WA | Construction | 0 | — | A |
| Pacific Office Automation Inc. AZ | Wholesale Trade | 0 | — | B |
| Pacific Office Automation Inc. CA | Wholesale Trade | 0 | — | F |
| Pacific Office Automation Inc. CO | Wholesale Trade | 0 | — | A |
| Pacific Office Automation Inc. ID | Retail Trade | 0 | — | A |
| Pacific Office Automation Inc. NM | Wholesale Trade | 0 | — | F |
| Pacific Office Automation Inc. OR | Wholesale Trade | 0 | — | B |
| Pacific Office Automation Inc. UT | Wholesale Trade | 0 | — | F |
| Pacific Office Automation Inc. WA | Wholesale Trade | 0 | — | A |
| Pacific One Construction WA | Construction | 0 | — | F |
| Pacific One Electric WA | Construction | 0 | — | F |
| Pacific Orchard Development Inc CA | Agriculture & Forestry | 0 | — | A |
| Pacific Orthopaedic Medical Group, Inc. CA | Healthcare & Social Assistance | 1 | $500,000 | — |
| Pacific PACE LLC CA | Healthcare & Social Assistance | 1 | $114,899 | — |
| PACIFIC PAIN MEDICINE CONSULTANTS CA | Healthcare & Social Assistance | 0 | — | A |
| Pacific Palace, Inc. CA | — | 0 | — | — |
| Pacific Pallet Exchange Inc CA | Manufacturing | 0 | — | B |
| PACIFIC PALMS HEALTHCARE CA | Healthcare & Social Assistance | 0 | — | F |
| Pacific Paper Tube, Inc NE | Manufacturing | 0 | — | A |
| Pacific Paper Tube, Inc OR | Manufacturing | 0 | — | F |
| Pacific Paper Tube, Inc WA | Manufacturing | 0 | — | F |
| Pacific Paper Tube, Inc. CA | Manufacturing | 0 | — | F |
| Pacific Partners Insulation North, a BDI Company, LLC. WA | Construction | 0 | — | F |
| Pacific Partners Insulation South, a BDI Company, LLC. WA | Construction | 0 | — | F |
| Pacific Peninsula Group CA | Construction | 0 | — | F |
| Pacific Petroleum California Inc CA | Mining & Extraction | 0 | — | A |
| Pacific Physicians' Laboratory, Inc. WA | — | 0 | — | — |
| Pacific Pile & Marine, LP WA | Construction | 0 | — | F |
| Pacific Pine Products, Inc. OR | Manufacturing | 0 | — | F |
