| Palram Americas PA | Manufacturing | 0 | - | F |
| PAM Clear Lake North TX | Healthcare & Social Assistance | 0 | - | F |
| PAM Health, LLC LA | Healthcare & Social Assistance | 0 | - | D |
| PAM Health, LLC ND | Healthcare & Social Assistance | 0 | - | F |
| PAM Health, LLC NV | Healthcare & Social Assistance | 0 | - | F |
| PAM Health, LLC TX | Healthcare & Social Assistance | 0 | - | F |
| PAM Health, LLC. CO | Healthcare & Social Assistance | 0 | - | F |
| PAM Health, LLC. DE | Healthcare & Social Assistance | 0 | - | F |
| PAM Health, LLC. FL | Healthcare & Social Assistance | 0 | - | F |
| PAM Health, LLC. NC | Healthcare & Social Assistance | 0 | - | F |
| PAM Health, LLC. OH | Healthcare & Social Assistance | 0 | - | F |
| PAM Health, LLC. OK | Healthcare & Social Assistance | 0 | - | F |
| PAM Rehab of Victoria TX | Healthcare & Social Assistance | 0 | - | F |
| PAM Specialty Hospital LA | - | 0 | - | - |
| PAM Transport, Inc. AR | Transportation & Warehousing | 0 | - | A |
| PAM Transport, Inc. TX | Transportation & Warehousing | 0 | - | A |
| PAM's Auto Inc MN | Retail Trade | 0 | - | F |
| Pamela's Products, Inc. CA | - | 0 | - | - |
| Pamida MI | - | 0 | - | - |
| Pamida (ShopKo) MO | - | 0 | - | - |
| PamirAl Inc. WA | Professional & Technical Services | 1 | $163,862 | - |
| Pamlico Yachtworks LLC. NC | Manufacturing | 0 | - | F |
| Pamlico-Air FL | Manufacturing | 0 | - | F |
| Pampa Beverage, LLC FL | Manufacturing | 1 | $115,000 | - |
| PamTen, Inc. NJ | Professional & Technical Services | 58 | $107,621 | - |
| Pan American Grain CO., INC PR | Manufacturing | 0 | - | B |
| Pan American Grain MFG. CO., INC. PR | Manufacturing | 0 | - | F |
| Pan American Hotel (Panamendel Corp.) NY | - | 0 | - | - |
| Pan American Properties PR | Manufacturing | 0 | - | F |
| Pan Capital Multi-Strategy Management LLC NY | Finance & Insurance | 1 | $300,000 | - |
| Pan Pepin Inc. PR | Manufacturing | 0 | - | F |
| Pan-American Life Insurance Company LA | Finance & Insurance | 1 | $148,500 | A |
| Pan-O-Gold Baking Co. MN | Manufacturing | 0 | - | F |
| Pan-O-Gold Baking Co. ND | Manufacturing | 0 | - | B |
| Pan-O-Gold Baking Co. WI | Manufacturing | 0 | - | F |
| Pan-Oceanic Engineering Co. IL | Professional & Technical Services | 3 | $105,167 | - |
| Pan-Oston KY | Manufacturing | 0 | - | F |
| Panacea Direct, Inc. NJ | Professional & Technical Services | 1 | $112,923 | - |
| Panacea Health Corp. PA | Healthcare & Social Assistance | 0 | - | F |
| Panalpina SC | - | 0 | - | - |
| Panalpina, Inc NY | - | 0 | - | - |
| Panama Transfer IA | Transportation & Warehousing | 0 | - | A |
| Panama-Buena Vista Union School District CA | Transportation & Warehousing | 0 | - | F |
| PanAmerican Seed Company CA | Agriculture & Forestry | 0 | - | F |
| Panasonic Automotive Systems America, LLC GA | Wholesale Trade | 7 | $138,616 | - |
| Panasonic Avionics Corporation CA | Professional & Technical Services | 15 | $161,701 | A |
| Panasonic Avionics Corporation WA | Professional & Technical Services | 0 | - | B |
| Panasonic Cloud Entertainment Company CA | - | 0 | - | - |
| Panasonic Corporation of North America NJ | Wholesale Trade | 1 | $139,672 | - |
| Panasonic Corporation of North America (PNA) NJ | Wholesale Trade | 20 | $130,867 | - |
