| Pacific Plumbing Supply Co WA | Wholesale Trade | 0 | — | F |
| Pacific Plumbing Supply Company AK | Wholesale Trade | 0 | — | F |
| Pacific Pool Plumbing CA | Construction | 0 | — | A |
| Pacific Pools Service, Inc. CA | Construction | 0 | — | F |
| Pacific Power Electrical Contracting LLC HI | Construction | 0 | — | D |
| Pacific Power Group AK | Other Services | 0 | — | F |
| Pacific Power Group CA | Other Services | 0 | — | A |
| Pacific Power Group HI | Other Services | 0 | — | A |
| Pacific Power Group LA | Other Services | 0 | — | A |
| Pacific Power Group WA | Other Services | 0 | — | A |
| Pacific PPE Corporation CA | — | 0 | — | — |
| Pacific Precision Inc. CA | Manufacturing | 0 | — | A |
| Pacific Premier Bank CA | — | 0 | — | — |
| Pacific Preschool, Ymca Of Greater Long Beach CA | — | 0 | — | — |
| Pacific Press Publishing Association ID | Information & Media | 0 | — | F |
| Pacific Production Plumbing CA | Construction | 0 | — | F |
| Pacific Pulmonary Services "PPS" KY | — | 0 | — | — |
| Pacific Quality Packaging Corp. CA | Manufacturing | 0 | — | A |
| PACIFIC QUALITY PKG CORP. CA | Manufacturing | 0 | — | A |
| Pacific Racing Association dba Golden Gate Fields CA | — | 0 | — | — |
| Pacific Radomes Inc. NV | Manufacturing | 0 | — | F |
| PACIFIC RAI SERVICES AR | Transportation & Warehousing | 0 | — | B |
| PACIFIC RAIL SERVICES CA | Transportation & Warehousing | 0 | — | F |
| Pacific Rail Services IL | Transportation & Warehousing | 0 | — | B |
| PACIFIC RAIL SERVICES MA | Transportation & Warehousing | 0 | — | A |
| PACIFIC RAIL SERVICES NJ | Transportation & Warehousing | 0 | — | C |
| PACIFIC RAIL SERVICES NV | Transportation & Warehousing | 0 | — | A |
| PACIFIC RAIL SERVICES OH | Transportation & Warehousing | 0 | — | A |
| PACIFIC RAIL SERVICES OR | Transportation & Warehousing | 0 | — | D |
| Pacific Rail Services PA | Transportation & Warehousing | 0 | — | C |
| Pacific Rail Services TN | Transportation & Warehousing | 0 | — | B |
| Pacific Rail Services TX | Transportation & Warehousing | 0 | — | A |
| PACIFIC RAIL SERVICES WA | Transportation & Warehousing | 0 | — | D |
| Pacific Realty Associates LP CA | Agriculture & Forestry | 0 | — | D |
| PACIFIC RECYCLING ID | Wholesale Trade | 0 | — | F |
| PACIFIC RECYCLING MT | Wholesale Trade | 0 | — | D |
| PACIFIC RECYCLING WA | Wholesale Trade | 0 | — | F |
| PACIFIC RECYCLING WY | Wholesale Trade | 0 | — | F |
| Pacific Recycling Inc. OR | Wholesale Trade | 0 | — | F |
| Pacific Recycling Solutions, Inc. CA | Administrative & Waste Services | 0 | — | A |
| PACIFIC REFRIGERATION INC CA | Other Services | 0 | — | A |
| Pacific Rehab of Maryland LLC MD | Healthcare & Social Assistance | 1 | $105,248 | — |
| Pacific Research Laboratories, Inc WA | Manufacturing | 0 | — | F |
| Pacific Resource Recovery Services CA | Administrative & Waste Services | 0 | — | F |
| Pacific Restoration Group, Inc. CA | Administrative & Waste Services | 0 | — | F |
| Pacific Retail CA | Real Estate | 0 | — | A |
| PACIFIC RETAIL CAPITAL PARTNERS, LLC CA | Real Estate | 0 | — | A |
| Pacific Retirement Services TX | Healthcare & Social Assistance | 0 | — | F |
| Pacific Retirement Services, Inc. OR | Healthcare & Social Assistance | 0 | — | F |
| Pacific Ridge Builders, Inc. CA | Construction | 0 | — | A |
