| Palmdale Oil Company FL | Wholesale Trade | 0 | - | D |
| Palmdale Regional Medical Center CA | - | 0 | - | - |
| Palmdale School District CA | Educational Services | 1 | $58,752 | F |
| Palmer and Sicard Inc NH | Construction | 0 | - | C |
| Palmer Candy Company IA | Manufacturing | 0 | - | F |
| Palmer Dedicated Logistics, LLC MA | Transportation & Warehousing | 0 | - | F |
| Palmer Donavin MFG CO OH | Wholesale Trade | 0 | - | C |
| Palmer Family of Companies NY | Manufacturing | 0 | - | F |
| Palmer Food Services NY | Wholesale Trade | 0 | - | F |
| Palmer Foundry MA | Manufacturing | 0 | - | F |
| Palmer Gas & Oil NH | Retail Trade | 0 | - | D |
| Palmer Gas & Oil (Atkinson)_ NH | Retail Trade | 0 | - | D |
| Palmer Gas Company LLC NH | Retail Trade | 0 | - | F |
| Palmer Home for Children MS | - | 0 | - | - |
| Palmer of Texas TX | - | 0 | - | - |
| Palmer Soderberg, Inc. MN | Construction | 0 | - | F |
| Palmer SteelSupplies, Inc. TX | Manufacturing | 0 | - | F |
| Palmer's Bar MN | - | 0 | - | - |
| Palmetto Automatic Sprinkler Co., Inc SC | Construction | 0 | - | F |
| Palmetto Bluff Investments, LLC. SC | Arts & Entertainment | 0 | - | C |
| Palmetto Brewing SC | - | 0 | - | - |
| Palmetto Corp of Conway SC | Construction | 0 | - | F |
| Palmetto Exterminators SC | Administrative & Waste Services | 0 | - | F |
| Palmetto Faith Healthcare Center SC | Healthcare & Social Assistance | 0 | - | F |
| Palmetto Family Primary Health Care SC | - | 0 | - | - |
| Palmetto GBA OH | - | 0 | - | - |
| Palmetto GBA, LLC SC | Finance & Insurance | 6 | $117,468 | - |
| Palmetto General Hospital FL | Healthcare & Social Assistance | 0 | - | F |
| Palmetto Goodwill SC | Healthcare & Social Assistance | 0 | - | F |
| Palmetto Solar LLC SC | Construction | 1 | $145,000 | - |
| Palmetto State Armory SC | Retail Trade | 0 | - | A |
| Palmetto Synthetics LLC SC | Manufacturing | 0 | - | D |
| Palms Casino Resort NV | - | 0 | - | - |
| Palmyra Pharmacy LLC NJ | Retail Trade | 1 | $66,500 | - |
| Palni, Inc. TX | Professional & Technical Services | 14 | $103,896 | - |
| Palo Alto Concrete & Construction Inc. CA | Construction | 0 | - | F |
| Palo Alto County Health System IA | Healthcare & Social Assistance | 0 | - | F |
| Palo Alto Medical Foundation- Sutter Health CA | - | 0 | - | - |
| Palo Alto Networks, Inc. CA | Professional & Technical Services | 214 | $243,441 | - |
| Palo Alto University CA | Educational Services | 1 | $71,163 | - |
| Palo Alto Veterans Institute for Research CA | Professional & Technical Services | 4 | $96,870 | - |
| Palo Pinto General Hospital TX | Healthcare & Social Assistance | 0 | - | B |
| Palo Pinto Hospital District TX | Healthcare & Social Assistance | 1 | $60,320 | - |
| Palo Verde Hospital CA | Healthcare & Social Assistance | 0 | - | A |
| Palo Verde Plastering, Inc. AZ | Construction | 0 | - | F |
| Paloma Partners Management Company CT | Finance & Insurance | 1 | $250,000 | - |
| Palomar Health CA | Healthcare & Social Assistance | 0 | - | F |
| Palomar Medical Center CA | - | 0 | - | - |
| Palombo's Med-Rite Pharmacy NJ | - | 0 | - | - |
| Palos Verdes Building CORP CA | Manufacturing | 0 | - | F |
