| PHINNEY INDUSTRIAL ROOFING OH | Construction | 0 | — | A |
| Phinney Industrial Roofing Services & Maintenance OH | Construction | 0 | — | A |
| Phinney Industrial Sheet Metal LLC OH | Construction | 0 | — | A |
| Phipps Houses Inc. NY | Real Estate | 0 | — | F |
| Phipps Houses Services at NY Presbyterian Hospital Work Sites NY | — | 0 | — | — |
| PHL Shanti LLC PA | Accommodation & Food Services | 1 | $83,660 | — |
| PHL,Inc. dba VNSM CA | Construction | 0 | — | D |
| PHM Brands CO | Manufacturing | 0 | — | A |
| PHM Brands TX | Manufacturing | 0 | — | C |
| PHM Brands LLC IL | Manufacturing | 0 | — | A |
| PHM Brands LLC IN | Manufacturing | 0 | — | F |
| PHM Providence LLC RI | Accommodation & Food Services | 0 | — | A |
| Phocas Inc CA | Wholesale Trade | 2 | $172,000 | — |
| Phocos Americas Inc. AZ | Manufacturing | 1 | $131,000 | — |
| Phoebe Physician Group, Inc. GA | Administrative & Waste Services | 2 | $405,000 | — |
| Phoebe Putney Memorial Hospital, Inc. GA | Healthcare & Social Assistance | 1 | $68,390 | — |
| Phoebe-Devitt Homes PA | Healthcare & Social Assistance | 0 | — | F |
| Phoenix AL | Administrative & Waste Services | 0 | — | F |
| Phoenix IA | Manufacturing | 0 | — | C |
| Phoenix IL | Construction | 0 | — | F |
| Phoenix Air Conditioning Inc FL | Construction | 0 | — | F |
| Phoenix Air Group, Inc. GA | Transportation & Warehousing | 0 | — | A |
| Phoenix American Hospitality TX | Accommodation & Food Services | 0 | — | F |
| Phoenix Arms CA | Manufacturing | 0 | — | F |
| Phoenix Arts LLC AL | Real Estate | 0 | — | A |
| Phoenix Assisted Care, LLC NC | Healthcare & Social Assistance | 0 | — | A |
| Phoenix Assurance TN | Wholesale Trade | 0 | — | A |
| Phoenix Assurance LLC CA | Wholesale Trade | 0 | — | A |
| Phoenix Assurance, LLC MS | Wholesale Trade | 0 | — | A |
| Phoenix Assurance, LLC TX | Wholesale Trade | 0 | — | C |
| Phoenix Bay State Construction Co., Inc. MA | Construction | 0 | — | F |
| Phoenix Big Cinemas - Fremont CA | — | 0 | — | — |
| Phoenix Bioinformatics Corporation CA | Information & Media | 1 | $147,368 | — |
| Phoenix Building Solutions AL | Manufacturing | 0 | — | F |
| Phoenix Business Solutions LLC IL | Construction | 0 | — | A |
| Phoenix Cars LLC CA | Manufacturing | 1 | $100,000 | — |
| Phoenix Cars LLC dba Phoenix Motorcars CA | Manufacturing | 1 | $88,130 | — |
| Phoenix Casino & Lounge Inc CA | — | 0 | — | — |
| Phoenix Casting and Machining, Inc. NE | Manufacturing | 0 | — | A |
| Phoenix Children's Hospital, Inc. AZ | Healthcare & Social Assistance | 1 | $625,000 | D |
| Phoenix Closures IA | Manufacturing | 0 | — | A |
| Phoenix Closures TN | Manufacturing | 0 | — | A |
| Phoenix Closures, LLC IN | Manufacturing | 0 | — | D |
| Phoenix Color Corporation NJ | — | 0 | — | — |
| Phoenix Communications MA | Construction | 0 | — | F |
| Phoenix Composite Solutions, LLC MI | Manufacturing | 0 | — | A |
| Phoenix Construction & Management, Inc. CA | Construction | 0 | — | A |
| Phoenix Contact Holdings, Inc. PA | Wholesale Trade | 0 | — | A |
| Phoenix Contractors PA | Construction | 0 | — | A |
| Phoenix Contractors, Inc MI | Construction | 0 | — | A |
