| Phoenix Specialty Manufacturing SC | Manufacturing | 0 | — | F |
| Phoenix Specialty Mfg. Co. SC | Manufacturing | 0 | — | D |
| Phoenix Stamping Group GA | Manufacturing | 0 | — | F |
| Phoenix Stamping Group IN | Manufacturing | 0 | — | F |
| Phoenix Stamping Group NC | Manufacturing | 0 | — | F |
| Phoenix Stamping Group TX | Manufacturing | 0 | — | A |
| Phoenix Steel Erectors, Inc VA | Construction | 0 | — | C |
| Phoenix Steel Service OH | Wholesale Trade | 0 | — | F |
| Phoenix Tailings Inc. MA | Professional & Technical Services | 1 | $137,000 | — |
| Phoenix Technical Solutions, Inc. PA | Professional & Technical Services | 2 | $97,455 | — |
| Phoenix Technologies OH | Manufacturing | 0 | — | F |
| PHOENIX TECHNOLOGIES LLC NJ | Professional & Technical Services | 2 | $90,600 | — |
| Phoenix Technology Services TX | Mining & Extraction | 0 | — | A |
| Phoenix Telecom Inc FL | Construction | 0 | — | A |
| Phoenix Textile CA | Transportation & Warehousing | 0 | — | C |
| Phoenix Theatres Entertainment VA | — | 0 | — | — |
| Phoenix Transportation Services, LLC KY | Transportation & Warehousing | 0 | — | A |
| Phoenix Truck Driving Institute AZ | Educational Services | 0 | — | A |
| PHOENIX TUBE PA | Manufacturing | 0 | — | A |
| Phoenix Union High School District AZ | Educational Services | 1 | $60,301 | — |
| Phoenix Union High School District 210 AZ | Educational Services | 2 | $70,527 | — |
| Phoenix V LLC dba BEI Hawaii HI | Wholesale Trade | 0 | — | B |
| Phoenix Warehouse of NJ, LLC. NJ | Transportation & Warehousing | 0 | — | A |
| Phoenix Welding ME | Construction | 0 | — | A |
| Phoenix Winsupply AZ | Wholesale Trade | 0 | — | A |
| Phoenix Wood Products FL | Manufacturing | 0 | — | C |
| Phoenix Wood Products GA | Manufacturing | 0 | — | A |
| Phoenix/Packaging, Inc. PA | Manufacturing | 0 | — | A |
| Phoenixhousepainting.com LLC, dba: PHP Commercial Painting AZ | Construction | 0 | — | A |
| Phoneix Theatres Entertainment, LLC: Chariers Valley Stadium, North Versailles Stadium 18, Fix Bar, Altimate Air Trampoline Park PA | — | 0 | — | — |
| PHONETIC CONSULTING SERVICES INC. TX | Professional & Technical Services | 1 | $106,558 | — |
| Phononic NC | Manufacturing | 0 | — | D |
| Phonoscope, Inc. TX | Information & Media | 1 | $100,000 | — |
| Phoschem Supply Company FL | Other Services | 0 | — | A |
| Phoseon Technology, Inc. OR | Manufacturing | 0 | — | A |
| Photo-Sonics, Inc. CA | Manufacturing | 0 | — | F |
| PHOTO4LESS NJ | Transportation & Warehousing | 0 | — | A |
| Photofabrication Engineering Inc MA | Manufacturing | 0 | — | F |
| Photon Brothers Inc CO | Construction | 0 | — | F |
| PHOTON INFOTECH, INC. TX | Professional & Technical Services | 88 | $179,088 | — |
| Photonis MA | Manufacturing | 0 | — | C |
| Photronics Inc. ID | Manufacturing | 0 | — | B |
| Photronics, Idaho Inc ID | Manufacturing | 0 | — | D |
| Photronics, Inc CT | Manufacturing | 0 | — | C |
| Photronics, Inc TX | Manufacturing | 0 | — | A |
| PHP STAFFING LLC NY | Administrative & Waste Services | 6 | $81,850 | — |
| PHP Systems and Design TX | Manufacturing | 0 | — | A |
| PHP Systems and Design UT | Manufacturing | 0 | — | A |
| PHPK Technologies OH | Manufacturing | 0 | — | C |
| Phreesia, Inc. DE | Healthcare & Social Assistance | 3 | $158,260 | — |
