| Panasonic Disc Manufacturing CA | - | 0 | - | - |
| Panasonic Eco Solutions Solar America, OR | - | 0 | - | - |
| Panasonic Energy Corporation of America GA | Manufacturing | 0 | - | F |
| Panasonic Energy CORPORATION Of North America NJ | Manufacturing | 1 | $121,638 | - |
| Panasonic Energy Corporation of North America (PECNA) NV | Manufacturing | 1 | $226,664 | - |
| Panasonic Holding Company NH | Manufacturing | 0 | - | F |
| Panasonic Solar North America ("PSNA") NY | - | 0 | - | - |
| Panasonic Well LLC CA | Professional & Technical Services | 1 | $236,250 | - |
| Panattoni Development Company, Inc. CA | Real Estate | 1 | $135,000 | - |
| Panavision GP, Inc. CA | - | 0 | - | - |
| Panavision International L.P. CA | Manufacturing | 0 | - | F |
| Pancakes 1702 INC CA | - | 0 | - | - |
| Pancakes 1727 Inc CA | - | 0 | - | - |
| Pancakes 1749 INC CA | - | 0 | - | - |
| Pancakes 3546 INC CA | - | 0 | - | - |
| Pancakes 3547 Inc CA | - | 0 | - | - |
| Pancakes 3552 INC CA | - | 0 | - | - |
| Pancakes 655 INC - IHOP CA | - | 0 | - | - |
| Pancakes 660 Inc CA | - | 0 | - | - |
| Pancakes 688 INC CA | - | 0 | - | - |
| Pancakes 789 INC CA | - | 0 | - | - |
| Pancakes, Inc CA | - | 0 | - | - |
| Panco Operations NY | Real Estate | 0 | - | F |
| Pancon Corporation CA | - | 0 | - | - |
| Pancon Corporation MA | - | 0 | - | - |
| Panda Corner Corporation NY | Information & Media | 1 | $64,626 | - |
| Panda Express, Inc. CA | Management of Companies | 6 | $115,152 | - |
| Panda Restaurant Group dba Raising Cane's HI | - | 0 | - | - |
| Pandit View Software, LLC CO | Professional & Technical Services | 1 | $90,397 | - |
| Pandora MD | - | 0 | - | - |
| Pandora Media, Inc. CA | - | 0 | - | - |
| Panduit IL | Manufacturing | 0 | - | C |
| Pandya Kapadia Bhatt & Associates Cpas, LLC. NJ | Professional & Technical Services | 5 | $111,600 | - |
| Panek Precision Products, LLC IL | Manufacturing | 0 | - | C |
| Panel Processing Inc. MI | Manufacturing | 0 | - | F |
| Panelfold, Inc. FL | - | 0 | - | - |
| Panelized Structures, Inc. CA | Construction | 0 | - | F |
| Panera NJ | - | 0 | - | - |
| Panera Bread MA | - | 0 | - | - |
| Panera Bread, Bristol, Farmington, Hartford, Lisbon, Mashantucket, West Hartford CT | - | 0 | - | - |
| Panera LLC MO | Accommodation & Food Services | 1 | $97,375 | - |
| Panera, LLC AZ | - | 0 | - | - |
| Panera, LLC CA | - | 0 | - | - |
| Panera, LLC GA | - | 0 | - | - |
| Panera, LLC KS | - | 0 | - | - |
| Panera, LLC MD | - | 0 | - | - |
| Panera, LLC NC | - | 0 | - | - |
| Panera, LLC (Panera Bread) IL | - | 0 | - | - |
| Panera, LLC dba Panera MA | - | 0 | - | - |
| Panera, LLC Fresh Dough Facility FL | - | 0 | - | - |