| Phaze Concrete Inc UT | Construction | 0 | — | F |
| PHB Inc PA | Manufacturing | 0 | — | F |
| PHC Corporation GU | Construction | 0 | — | A |
| PHC Corporation of North America IL | Manufacturing | 0 | — | C |
| PHC Facilities, Inc. CA | — | 0 | — | — |
| PHC Partners, Inc. and Tyrone General, Inc. FL | Healthcare & Social Assistance | 0 | — | A |
| PHC Restoration Inc NC | Construction | 0 | — | F |
| PHC- Las Cruces INC, DBA Memorial Medical Center NM | Healthcare & Social Assistance | 0 | — | F |
| PHC-Elko Inc., DBA Northeastern Nevada Regional Hospital NV | Healthcare & Social Assistance | 0 | — | F |
| PHC-LAS CRUCES INC - D530030 NM | Healthcare & Social Assistance | 0 | — | D |
| PHCA Associates, LLC. CA | Accommodation & Food Services | 0 | — | A |
| PHCV, LLC dba Penske Honda Chula Vista CA | — | 0 | — | — |
| PHD Detroit MI | — | 0 | — | — |
| PHD Manufacturing OH | Manufacturing | 0 | — | F |
| PHD MEDIA LLC NY | Professional & Technical Services | 4 | $225,000 | — |
| PHD, Inc. IN | Manufacturing | 0 | — | F |
| phData, Inc. MN | Professional & Technical Services | 2 | $114,267 | — |
| Pheasant Pointe Assisted Living & Memory Care OR | Healthcare & Social Assistance | 0 | — | A |
| Pheasants Forever Inc. MN | Other Services | 0 | — | A |
| Phelan Enterprises, LLC OR | Agriculture & Forestry | 0 | — | F |
| Phelan Hallinan Diamond & Jones FL | — | 0 | — | — |
| Phelan Hallinan Diamond & Jones NJ | — | 0 | — | — |
| Phelan Hallinan Diamond & Jones, LLP PA | — | 0 | — | — |
| Phelps Construction Group LLC NJ | Construction | 0 | — | D |
| Phelps County Regional Medical Center MO | Healthcare & Social Assistance | 1 | $289,000 | — |
| Phelps Dodge Industries (Updated Notice)* CT | — | 0 | — | — |
| Phelps Dodge Industries d.b.a Freeport-McMoRan (Updated notice)* CT | — | 0 | — | — |
| Phelps Dodge Industries* CT | — | 0 | — | — |
| Phelps Fan LLC AR | Manufacturing | 0 | — | A |
| Phelps Memorial Health Center NE | Healthcare & Social Assistance | 0 | — | F |
| Phelps Pet Products IL | Manufacturing | 0 | — | B |
| Phelps Pet Products WI | Manufacturing | 0 | — | F |
| Phelps Uniform Services IA | Other Services | 0 | — | F |
| Phelps Uniform Specialists IA | Other Services | 0 | — | F |
| Phelt Magazine LLC NY | Information & Media | 1 | $64,000 | — |
| Phemia Education Consulting LLC MA | Educational Services | 3 | $66,733 | — |
| Phend & Brown, Inc. IN | Construction | 0 | — | A |
| Phenix Engineered Textiles, Inc. SC | — | 0 | — | — |
| Phenix Label Company Inc KS | Manufacturing | 0 | — | D |
| Phenom Technology Solutions LLC MD | Professional & Technical Services | 5 | $86,234 | — |
| Phenom Technology Solutions LLC NJ | Professional & Technical Services | 3 | $86,100 | — |
| Phenom Yachts SC | Manufacturing | 0 | — | A |
| PHENOMENEX, INC. CA | Manufacturing | 2 | $101,728 | D |
| PhenomeX Inc. CA | — | 0 | — | — |
| PhenomeX, Inc. CT | — | 0 | — | — |
| Phenomic Bio Inc. MA | Professional & Technical Services | 1 | $111,238 | — |
| Phenova CO | Professional & Technical Services | 0 | — | A |
| PHG IN | Healthcare & Social Assistance | 0 | — | F |
| PHG KY | Healthcare & Social Assistance | 0 | — | A |
| PHG Priority Healthcare Group PA | Healthcare & Social Assistance | 0 | — | A |
