| Pacific Tool & Gauge OR | Manufacturing | 0 | — | A |
| PACIFIC TRAILER REPAIR SERVICES IL | Transportation & Warehousing | 0 | — | A |
| Pacific Transfer LLC HI | Transportation & Warehousing | 0 | — | C |
| Pacific Trellis Fruit NJ | Wholesale Trade | 0 | — | A |
| PACIFIC TRELLIS FRUIT, LLC CA | Wholesale Trade | 5 | $77,536 | A |
| PACIFIC TRENCHLESS INC. CA | Construction | 0 | — | A |
| Pacific Truck Equipment, Inc. CA | Manufacturing | 0 | — | F |
| Pacific Trust Company WA | Finance & Insurance | 0 | — | A |
| Pacific Ultrapower Chinese Station CA | Utilities | 0 | — | F |
| Pacific Union College CA | Educational Services | 5 | $67,675 | — |
| PACIFIC UNLIMITED, INC. GU | Transportation & Warehousing | 1 | $65,000 | F |
| Pacific Utility Construction CA | Construction | 0 | — | A |
| Pacific Vista Landscape Services, Inc. CA | Administrative & Waste Services | 0 | — | F |
| Pacific Wall Systems Inc OR | Construction | 0 | — | F |
| Pacific Wall Systems Inc WA | Manufacturing | 0 | — | F |
| Pacific Wall Systems, Inc. CA | Construction | 0 | — | D |
| Pacific West Ambulance OR | Healthcare & Social Assistance | 0 | — | F |
| Pacific West Contractors of Nevada LLC NV | Construction | 0 | — | F |
| Pacific West Development, LP CA | Construction | 0 | — | A |
| PACIFIC WEST FURNITURE CA | Manufacturing | 0 | — | F |
| Pacific West Industries, Inc. CA | Construction | 0 | — | F |
| Pacific West Lath & Plaster Inc. CA | — | 0 | — | — |
| Pacific West Site Services, Inc CA | Administrative & Waste Services | 0 | — | A |
| Pacific West Underground Inc CA | Construction | 0 | — | F |
| Pacific Western Bank CA | — | 0 | — | — |
| Pacific Window Systems WA | Construction | 0 | — | A |
| PACIFIC WOODTECH CA | Construction | 0 | — | A |
| Pacific Woodtech NC | Manufacturing | 0 | — | C |
| Pacifica CA | Healthcare & Social Assistance | 0 | — | A |
| Pacifica Beauty OR | — | 0 | — | — |
| Pacifica Companies CA | Healthcare & Social Assistance | 0 | — | A |
| Pacifica Consulting Services LLC MO | Professional & Technical Services | 2 | $223,000 | — |
| Pacifica Daly 2 LP doing business as Serra Highlands CA | Healthcare & Social Assistance | 0 | — | F |
| Pacifica East Lake LLC CA | Healthcare & Social Assistance | 0 | — | F |
| Pacifica Foods, LLC CA | — | 0 | — | — |
| Pacifica Heritage Hills NC | Healthcare & Social Assistance | 0 | — | F |
| Pacifica Hollywood Hills CA | Healthcare & Social Assistance | 0 | — | F |
| Pacifica Hotel Company CA | — | 0 | — | — |
| PACIFICA HOTEL COMPANY DBA JAMAICA BAY INN CA | — | 0 | — | — |
| PACIFICA HOTEL COMPANY DBA THE BELAMAR HOTEL CA | — | 0 | — | — |
| Pacifica Klamath Falls OR | Healthcare & Social Assistance | 0 | — | F |
| Pacifica Lauderhill llc FL | Healthcare & Social Assistance | 0 | — | F |
| Pacifica LLV Hotel LLC NV | Accommodation & Food Services | 1 | $49,999 | — |
| Pacifica Monte Vista CA | Healthcare & Social Assistance | 0 | — | F |
| Pacifica North County SL CA | Healthcare & Social Assistance | 0 | — | F |
| Pacifica Pinehurst LLC/Main ID | Healthcare & Social Assistance | 0 | — | A |
| Pacifica Senior Living AZ | Healthcare & Social Assistance | 0 | — | F |
| Pacifica Senior living CA | Healthcare & Social Assistance | 0 | — | F |
| Pacifica Senior Living FL | Healthcare & Social Assistance | 0 | — | F |
| Pacifica Senior Living KY | Healthcare & Social Assistance | 0 | — | A |