| Phoenix Metal Fabricating Inc NY | Manufacturing | 0 | — | A |
| Phoenix Metals AL | Wholesale Trade | 0 | — | B |
| Phoenix Metals FL | Wholesale Trade | 0 | — | A |
| Phoenix Metals GA | Wholesale Trade | 0 | — | A |
| Phoenix Metals IN | Wholesale Trade | 0 | — | C |
| Phoenix Metals KS | Wholesale Trade | 0 | — | C |
| Phoenix Metals LA | Wholesale Trade | 0 | — | D |
| Phoenix Metals MO | Wholesale Trade | 0 | — | B |
| Phoenix Metals NC | Wholesale Trade | 0 | — | D |
| Phoenix Metals OH | Wholesale Trade | 0 | — | B |
| Phoenix Metals PA | Wholesale Trade | 0 | — | F |
| Phoenix Metals TN | Wholesale Trade | 0 | — | B |
| Phoenix Metals VA | Wholesale Trade | 0 | — | A |
| Phoenix Modular AZ | Manufacturing | 0 | — | F |
| Phoenix N Peace 1 VA | Healthcare & Social Assistance | 0 | — | F |
| Phoenix Neurological Institute AZ | Healthcare & Social Assistance | 0 | — | A |
| Phoenix Noise & Vibration LLC MD | Professional & Technical Services | 1 | $121,743 | — |
| Phoenix Oversight Group, LLC VA | Professional & Technical Services | 1 | $106,912 | — |
| Phoenix Packaging IL | Manufacturing | 0 | — | C |
| Phoenix Paper Wickliffe, LLC KY | Manufacturing | 1 | $97,514 | A |
| PHOENIX PDQ INC. CA | Transportation & Warehousing | 0 | — | A |
| Phoenix Peach, LLC AZ | Construction | 0 | — | F |
| PHOENIX Process Equipment Co KY | Wholesale Trade | 0 | — | A |
| Phoenix Processor Limited Partnership WA | — | 0 | — | — |
| Phoenix Processor LP WA | Manufacturing | 0 | — | F |
| PHoenix Products Company CT | Wholesale Trade | 0 | — | F |
| Phoenix Products, LLC WI | Manufacturing | 0 | — | D |
| Phoenix Recycling, LLC CO | Administrative & Waste Services | 0 | — | F |
| Phoenix Refrigeration, Inc. MI | Construction | 0 | — | F |
| Phoenix Renovation and Restoration, Inc. KS | Construction | 0 | — | F |
| Phoenix Renovation Company LLC VA | Construction | 0 | — | F |
| Phoenix Retail LLC OH | Retail Trade | 11 | $122,694 | — |
| Phoenix Rigging & Erecting, LLC GA | Construction | 0 | — | A |
| Phoenix Rigging and Erecting, LLC GA | Construction | 0 | — | F |
| Phoenix Roofing Co., Inc. PA | Construction | 0 | — | A |
| Phoenix Satellite Television US, Inc CA | Information & Media | 2 | $47,320 | — |
| Phoenix Scaffolding, LLC AZ | Construction | 0 | — | A |
| Phoenix Senior Living AL | Healthcare & Social Assistance | 0 | — | F |
| Phoenix Senior Living AR | Healthcare & Social Assistance | 0 | — | F |
| Phoenix Senior Living FL | Healthcare & Social Assistance | 0 | — | F |
| Phoenix Senior Living GA | Healthcare & Social Assistance | 0 | — | F |
| Phoenix Senior Living KY | Healthcare & Social Assistance | 0 | — | F |
| Phoenix Senior Living LA | Healthcare & Social Assistance | 0 | — | F |
| Phoenix Senior Living MI | Healthcare & Social Assistance | 0 | — | F |
| Phoenix Senior Living MO | Healthcare & Social Assistance | 0 | — | F |
| Phoenix Senior Living NC | Healthcare & Social Assistance | 0 | — | F |
| Phoenix Senior Living SC | Healthcare & Social Assistance | 0 | — | F |
| Phoenix Senior Living VA | Healthcare & Social Assistance | 0 | — | F |
| Phoenix Sintered Metals, LLC PA | Manufacturing | 0 | — | A |
| Phoenix Southern AR | Construction | 0 | — | F |
