| PGW Auto Glass ID | Wholesale Trade | 0 | — | F |
| PGW Auto Glass IL | Wholesale Trade | 0 | — | F |
| PGW Auto Glass IN | Wholesale Trade | 0 | — | F |
| PGW Auto Glass KS | Wholesale Trade | 0 | — | F |
| PGW Auto Glass LA | Wholesale Trade | 0 | — | B |
| PGW Auto Glass MA | Wholesale Trade | 0 | — | A |
| PGW Auto Glass MD | Wholesale Trade | 0 | — | A |
| PGW Auto Glass ME | Wholesale Trade | 0 | — | F |
| PGW Auto Glass MI | Wholesale Trade | 0 | — | F |
| PGW Auto Glass MN | Wholesale Trade | 0 | — | A |
| PGW Auto Glass MO | Wholesale Trade | 0 | — | A |
| PGW Auto Glass MS | Wholesale Trade | 0 | — | A |
| PGW Auto Glass MT | Wholesale Trade | 0 | — | F |
| PGW Auto Glass NC | Wholesale Trade | 0 | — | F |
| PGW Auto Glass ND | Wholesale Trade | 0 | — | A |
| PGW Auto Glass NE | Wholesale Trade | 0 | — | A |
| PGW Auto Glass NH | Wholesale Trade | 0 | — | A |
| PGW Auto Glass NJ | Wholesale Trade | 0 | — | F |
| PGW Auto Glass NM | Wholesale Trade | 0 | — | A |
| PGW Auto Glass NV | Wholesale Trade | 0 | — | A |
| PGW Auto Glass NY | Wholesale Trade | 0 | — | F |
| PGW Auto Glass OH | Wholesale Trade | 0 | — | A |
| PGW Auto Glass OK | Wholesale Trade | 0 | — | F |
| PGW Auto Glass OR | Wholesale Trade | 0 | — | A |
| PGW Auto Glass PA | Wholesale Trade | 0 | — | C |
| PGW Auto Glass SC | Wholesale Trade | 0 | — | A |
| PGW Auto Glass TN | Wholesale Trade | 0 | — | F |
| PGW Auto Glass TX | Wholesale Trade | 0 | — | D |
| PGW Auto Glass UT | Wholesale Trade | 0 | — | F |
| PGW Auto Glass VA | Wholesale Trade | 0 | — | C |
| PGW Auto Glass VT | Wholesale Trade | 0 | — | A |
| PGW Auto Glass WA | Wholesale Trade | 0 | — | F |
| PGW Auto Glass WI | Wholesale Trade | 0 | — | A |
| PGW Autoglass OH | Wholesale Trade | 0 | — | C |
| PH Automotive Holding Corp Pacific Honda CA | — | 0 | — | — |
| PH Automotive Holding Corporation-Pacific Honda CA | — | 0 | — | — |
| PH Cider, LLC MN | Wholesale Trade | 0 | — | A |
| PH Country Style Market LLC MI | Retail Trade | 0 | — | A |
| PH Lake Buena Vista Hotel Owner, LLC DBA Holiday Inn Resort Orlando Lake Buena Vista FL | Accommodation & Food Services | 0 | — | F |
| PHA Alabama AL | Manufacturing | 0 | — | F |
| Phaedon, LLC MN | Professional & Technical Services | 1 | $103,906 | — |
| Phaidon International U.S., Inc. NY | Administrative & Waste Services | 1 | $113,000 | — |
| Phaidra, Inc. CA | Professional & Technical Services | 1 | $130,000 | — |
| Phalanx Logistics LLC SC | Transportation & Warehousing | 0 | — | A |
| Phantom E-Moto Inc CA | Wholesale Trade | 1 | $52,936 | — |
| Phantom Fireworks Western Region, LLC CA | Transportation & Warehousing | 0 | — | A |
| Phantom Importing and Distributing, LLC OH | Wholesale Trade | 0 | — | C |
| Phantom Laboratory NY | Manufacturing | 0 | — | A |
| Phantom Neuro Inc. TX | Manufacturing | 1 | $130,000 | — |
| Phantom Technologies, Inc. CA | Finance & Insurance | 1 | $224,675 | — |