| Phoenix Industrial OR | Construction | 0 | — | A |
| Phoenix Industrial Insulation Corp. OK | Construction | 0 | — | F |
| Phoenix Industrial Sales PR | Wholesale Trade | 0 | — | A |
| Phoenix Infrastructure, LLC TX | Information & Media | 1 | $86,010 | — |
| Phoenix Inn Suites OR | — | 0 | — | — |
| Phoenix Inn Suites - Albany OR | — | 0 | — | — |
| Phoenix Inn Suites - Eugene OR | — | 0 | — | — |
| Phoenix Inn Suites - Lake Oswego OR | — | 0 | — | — |
| Phoenix Innovations LLC TX | Professional & Technical Services | 2 | $88,135 | — |
| Phoenix Installation & mgmt Co Inc KY | Manufacturing | 0 | — | F |
| Phoenix Interiors LLC MI | Construction | 0 | — | F |
| Phoenix Janitorial AL | Administrative & Waste Services | 0 | — | F |
| Phoenix Job Corps AZ | — | 0 | — | — |
| Phoenix Labs USA Operations, Inc. aka Phoenix Labs (Foster City) CA | — | 0 | — | — |
| Phoenix Landscape Group, Ltd. GA | Professional & Technical Services | 2 | $98,800 | — |
| Phoenix Landscape Management of Charlotte NC | Administrative & Waste Services | 0 | — | A |
| Phoenix Landscape of Coastal Carolina, Inc. SC | Administrative & Waste Services | 0 | — | C |
| Phoenix Lease Services, LLC TX | Transportation & Warehousing | 0 | — | C |
| Phoenix Lithographing Corporation PA | Manufacturing | 0 | — | C |
| Phoenix LLC CT | Transportation & Warehousing | 0 | — | F |
| PHOENIX LOGISTICS LLC AZ | Manufacturing | 0 | — | A |
| PHOENIX LOGISTICS LLC CA | Manufacturing | 0 | — | A |
| PHOENIX LOGISTICS LLC CO | Manufacturing | 0 | — | A |
| PHOENIX LOGISTICS LLC FL | Manufacturing | 0 | — | A |
| PHOENIX LOGISTICS LLC GA | Manufacturing | 0 | — | A |
| PHOENIX LOGISTICS LLC HI | Manufacturing | 0 | — | A |
| PHOENIX LOGISTICS LLC IA | Manufacturing | 0 | — | A |
| PHOENIX LOGISTICS LLC KS | Manufacturing | 0 | — | A |
| PHOENIX LOGISTICS LLC KY | Manufacturing | 0 | — | A |
| PHOENIX LOGISTICS LLC LA | Manufacturing | 0 | — | A |
| PHOENIX LOGISTICS LLC MN | Manufacturing | 0 | — | A |
| PHOENIX LOGISTICS LLC MS | Manufacturing | 0 | — | A |
| PHOENIX LOGISTICS LLC NC | Manufacturing | 0 | — | A |
| PHOENIX LOGISTICS LLC NV | Manufacturing | 0 | — | A |
| PHOENIX LOGISTICS LLC NY | Manufacturing | 0 | — | A |
| PHOENIX LOGISTICS LLC OK | Manufacturing | 0 | — | A |
| PHOENIX LOGISTICS LLC PA | Manufacturing | 0 | — | A |
| PHOENIX LOGISTICS LLC TX | Manufacturing | 0 | — | A |
| PHOENIX LOGISTICS LLC WA | Manufacturing | 0 | — | A |
| PHOENIX LOGISTICS LLC WI | Manufacturing | 0 | — | A |
| Phoenix Management, Inc. IN | Administrative & Waste Services | 0 | — | A |
| Phoenix Management, Inc. TX | Administrative & Waste Services | 0 | — | C |
| Phoenix Manufacturing AL | Healthcare & Social Assistance | 0 | — | D |
| Phoenix Manufacturing Inc. CT | Manufacturing | 0 | — | F |
| Phoenix Marine Co.DE, LLC NJ | Construction | 0 | — | A |
| Phoenix Marine I.DE, LLC NJ | Construction | 0 | — | A |
| Phoenix Masonry CO | Construction | 0 | — | F |
| Phoenix Mecano MD | Manufacturing | 0 | — | F |
| Phoenix Medical Construction Co. Inc. NJ | Construction | 0 | — | C |
| Phoenix Mesa Gateway Airport Authority AZ | Transportation & Warehousing | 0 | — | C |
