| PHG Land Development, LLC MI | Accommodation & Food Services | 0 | — | A |
| PHH Corporation FL | — | 0 | — | — |
| PHH Home Loans, LLC NJ | — | 0 | — | — |
| PHH Mortgage Corporation CA | Finance & Insurance | 1 | $130,000 | — |
| PHH Mortgage Corporation FL | — | 0 | — | — |
| PHH Mortgage Corporation NJ | Finance & Insurance | 2 | $137,996 | — |
| PHH Mortgage Corporation NY | — | 0 | — | — |
| PHH Mortgage Corporation & PHH Corp. FL | — | 0 | — | — |
| PHH Mortgage Corporation and PHH Corp. FL | — | 0 | — | — |
| PHI Air Medical L.L.C. AL | Healthcare & Social Assistance | 0 | — | A |
| PHI Air Medical L.L.C. AZ | Healthcare & Social Assistance | 0 | — | A |
| PHI Air Medical L.L.C. CA | Healthcare & Social Assistance | 0 | — | F |
| PHI Air Medical L.L.C. FL | Healthcare & Social Assistance | 0 | — | A |
| PHI Air Medical L.L.C. IN | Healthcare & Social Assistance | 0 | — | A |
| PHI Air Medical L.L.C. KY | Healthcare & Social Assistance | 0 | — | F |
| PHI Air Medical L.L.C. MD | Healthcare & Social Assistance | 0 | — | F |
| PHI Air Medical L.L.C. MI | Healthcare & Social Assistance | 0 | — | F |
| PHI Air Medical L.L.C. MO | Healthcare & Social Assistance | 0 | — | A |
| PHI Air Medical L.L.C. MS | Healthcare & Social Assistance | 0 | — | A |
| PHI Air Medical L.L.C. NJ | Healthcare & Social Assistance | 0 | — | A |
| PHI Air Medical L.L.C. NM | Healthcare & Social Assistance | 0 | — | A |
| PHI Air Medical L.L.C. OH | Healthcare & Social Assistance | 0 | — | F |
| PHI Air Medical L.L.C. OK | Healthcare & Social Assistance | 0 | — | A |
| PHI Air Medical L.L.C. TN | Healthcare & Social Assistance | 0 | — | A |
| PHI Air Medical L.L.C. TX | Healthcare & Social Assistance | 0 | — | D |
| PHI Air Medical L.L.C. VA | Healthcare & Social Assistance | 0 | — | D |
| PHI Air Medical L.L.C. WI | Healthcare & Social Assistance | 0 | — | A |
| PHI Aviation LLC LA | Transportation & Warehousing | 0 | — | A |
| Phi Home Designs, Inc ME | Construction | 0 | — | F |
| Phi Theta Kappa MS | Other Services | 1 | $39,000 | — |
| Phibro Animal Health Corporation NE | Manufacturing | 0 | — | A |
| Phibro-Tech, Inc. CA | Manufacturing | 0 | — | F |
| Phibro/Osprey Biotechnics FL | Professional & Technical Services | 0 | — | F |
| PHIDIMENSIONS, INC. TX | Professional & Technical Services | 15 | $90,373 | — |
| Phifer Fayette AL | Manufacturing | 0 | — | F |
| Phifer Incorporated AL | Manufacturing | 0 | — | F |
| PHIHONG USA CORPORATION CA | Manufacturing | 1 | $105,768 | — |
| PHIL ART STUDIO & SCI TOEFL IN NY INC NY | Educational Services | 2 | $61,537 | — |
| PHIL ETIENNE'S TIMBER HARVEST,INC. IN | Manufacturing | 0 | — | F |
| Phil Foster Ranch CA | Agriculture & Forestry | 0 | — | C |
| Phil's BBQ CA | — | 0 | — | — |
| Phil's BBQ of Point Loma Inc. CA | Accommodation & Food Services | 0 | — | F |
| Phil's BBQ of Rancho Bernardo INC. CA | Accommodation & Food Services | 0 | — | F |
| Phil's BBQ of Santee Inc. CA | Accommodation & Food Services | 0 | — | F |
| Phil's BBQ of Temecula Inc. CA | Accommodation & Food Services | 0 | — | F |
| Phil, Inc CA | Wholesale Trade | 0 | — | A |
| Phil, Inc OH | Wholesale Trade | 0 | — | A |
| Phil, Inc. AZ | Information & Media | 2 | $160,000 | A |
| Philabundance PA | Healthcare & Social Assistance | 0 | — | F |
| Philadelphia 76ers, LP NJ | Arts & Entertainment | 1 | $197,600 | A |
