| Pacific Southwest Containers, LLC CA | — | 0 | — | — |
| Pacific Southwest Irrigation, Corp. CA | Construction | 0 | — | F |
| Pacific Southwest Structures, Inc. CA | Construction | 0 | — | F |
| PACIFIC SPECIALTY INSURANCE COMPANY CA | Finance & Insurance | 3 | $165,175 | — |
| Pacific Spice Company, Inc. CA | Manufacturing | 0 | — | B |
| Pacific Sports Turf Inc OR | Administrative & Waste Services | 0 | — | A |
| Pacific Stair Corporation OR | Manufacturing | 0 | — | F |
| Pacific Star Communications, Inc. OR | Manufacturing | 0 | — | A |
| Pacific States Environmental Contractors CA | Administrative & Waste Services | 0 | — | B |
| Pacific States Industries CA | Manufacturing | 0 | — | F |
| Pacific States Industries, In.c CA | Manufacturing | 0 | — | F |
| Pacific States Plywood, Inc. OR | — | 0 | — | — |
| Pacific States Sukut P31 Joint Venture CA | Administrative & Waste Services | 0 | — | F |
| Pacific Steamex Cleaning Systems MI | Manufacturing | 0 | — | A |
| PACIFIC STECVEDORING AK | Transportation & Warehousing | 0 | — | D |
| PACIFIC STEEL ID | Wholesale Trade | 0 | — | B |
| PACIFIC STEEL MT | Wholesale Trade | 0 | — | F |
| PACIFIC STEEL UT | Wholesale Trade | 0 | — | F |
| PACIFIC STEEL WA | Wholesale Trade | 0 | — | A |
| PACIFIC STEEL & RECYCLING CO | Wholesale Trade | 0 | — | A |
| PACIFIC STEEL & RECYCLING ID | Wholesale Trade | 0 | — | D |
| PACIFIC STEEL & RECYCLING MT | Wholesale Trade | 0 | — | A |
| PACIFIC STEEL & RECYCLING NV | Wholesale Trade | 0 | — | A |
| PACIFIC STEEL & RECYCLING WA | Wholesale Trade | 0 | — | F |
| PACIFIC STEEL & RECYCLING WY | Wholesale Trade | 0 | — | C |
| Pacific Steel Casting Company LLC CA | — | 0 | — | — |
| Pacific Steel Group CA | Construction | 0 | — | F |
| Pacific Stevedoring, LLC AK | Transportation & Warehousing | 0 | — | F |
| Pacific Stoneworks Inc. CA | Construction | 0 | — | F |
| Pacific Structures SC Inc CA | Construction | 0 | — | A |
| Pacific Structures, Inc. CA | Construction | 0 | — | F |
| Pacific Stucco of Arizona Inc NV | Construction | 0 | — | F |
| Pacific Sunwear OH | Transportation & Warehousing | 0 | — | A |
| Pacific Sunwear of California, LLC KS | — | 0 | — | — |
| Pacific Sunwear Stores LLC CA | Retail Trade | 0 | — | A |
| Pacific Supermarket CA | — | 0 | — | — |
| Pacific Surgery Center, LLC NE | Healthcare & Social Assistance | 0 | — | F |
| Pacific Surimi OR | Manufacturing | 0 | — | D |
| Pacific Tank & Construction CA | Manufacturing | 0 | — | F |
| Pacific Tank and Construction Inc. CA | Construction | 0 | — | A |
| Pacific Tank Cleaning Services CA | Administrative & Waste Services | 0 | — | F |
| Pacific Tank Lines CA | Transportation & Warehousing | 0 | — | A |
| Pacific Terminal Services Company, LLC CA | Transportation & Warehousing | 0 | — | B |
| Pacific Theatres CA | — | 0 | — | — |
| Pacific Theatres Glendale CA | — | 0 | — | — |
| Pacific Tomato Growers AZ | Agriculture & Forestry | 0 | — | A |
| Pacific Tomato Growers, Ltd - Newport TN Farm TN | Agriculture & Forestry | 0 | — | B |
| Pacific Tomato Growers, Ltd. FL | Agriculture & Forestry | 0 | — | F |
| Pacific Tomato Growers, Ltd. GA | Agriculture & Forestry | 0 | — | F |
| Pacific Tomato Growers, Ltd. TN | Agriculture & Forestry | 0 | — | F |
