| Palo Alto County Health System IA | Healthcare & Social Assistance | 0 | - | F |
| Palo Alto Medical Foundation- Sutter Health CA | - | 0 | - | - |
| Palo Alto Networks, Inc. CA | Professional & Technical Services | 467 | $180,019 | - |
| Palo Alto University CA | Educational Services | 1 | $71,163 | - |
| Palo Alto Veterans Institute for Research CA | Professional & Technical Services | 9 | $73,965 | - |
| Palo Pinto General Hospital TX | Healthcare & Social Assistance | 0 | - | B |
| Palo Pinto Hospital District TX | Healthcare & Social Assistance | 1 | $60,320 | - |
| Palo Verde Hospital CA | Healthcare & Social Assistance | 0 | - | A |
| Palo Verde Plastering, Inc. AZ | Construction | 0 | - | F |
| Paloma Partners Management Company CT | Finance & Insurance | 2 | $250,000 | - |
| Palomar Health CA | Healthcare & Social Assistance | 0 | - | F |
| Palomar Medical Center CA | - | 0 | - | - |
| Palombo's Med-Rite Pharmacy NJ | - | 0 | - | - |
| Palos Verdes Building CORP CA | Manufacturing | 0 | - | F |
| Palram Americas PA | Manufacturing | 0 | - | F |
| PALTM Medical Corporation CA | - | 3 | $102,000 | - |
| Palvai Global Services, INC. NJ | - | 3 | $116,000 | - |
| PAM Clear Lake North TX | Healthcare & Social Assistance | 0 | - | F |
| PAM Health, LLC LA | Healthcare & Social Assistance | 0 | - | D |
| PAM Health, LLC ND | Healthcare & Social Assistance | 0 | - | F |
| PAM Health, LLC NV | Healthcare & Social Assistance | 0 | - | F |
| PAM Health, LLC TX | Healthcare & Social Assistance | 0 | - | F |
| PAM Health, LLC. CO | Healthcare & Social Assistance | 0 | - | F |
| PAM Health, LLC. DE | Healthcare & Social Assistance | 0 | - | F |
| PAM Health, LLC. FL | Healthcare & Social Assistance | 0 | - | F |
| PAM Health, LLC. NC | Healthcare & Social Assistance | 0 | - | F |
| PAM Health, LLC. OH | Healthcare & Social Assistance | 0 | - | F |
| PAM Health, LLC. OK | Healthcare & Social Assistance | 0 | - | F |
| PAM Rehab of Victoria TX | Healthcare & Social Assistance | 0 | - | F |
| PAM Specialty Hospital LA | - | 0 | - | - |
| PAM Transport, Inc. AR | Transportation & Warehousing | 0 | - | A |
| PAM Transport, Inc. TX | Transportation & Warehousing | 0 | - | A |
| PAM's Auto Inc MN | Retail Trade | 0 | - | F |
| Pamela's Products, Inc. CA | - | 0 | - | - |
| Pamida MI | - | 0 | - | - |
| Pamida (ShopKo) MO | - | 0 | - | - |
| PamirAl Inc. WA | Professional & Technical Services | 1 | $163,862 | - |
| Pamlico Yachtworks LLC. NC | Manufacturing | 0 | - | F |
| Pamlico-Air FL | Manufacturing | 0 | - | F |
| Pampa Beverage, LLC FL | Manufacturing | 2 | $115,000 | - |
| PamTen, Inc. NJ | Professional & Technical Services | 86 | $100,000 | - |
| Pan American Grain CO., INC PR | Manufacturing | 0 | - | B |
| Pan American Grain MFG. CO., INC. PR | Manufacturing | 0 | - | F |
| Pan American Hotel (Panamendel Corp.) NY | - | 0 | - | - |
| Pan American Properties PR | Manufacturing | 0 | - | F |
| Pan Asia Enterprise, LLC MO | - | 1 | $60,000 | - |
| Pan Capital Multi-Strategy Management LLC NY | Finance & Insurance | 1 | $300,000 | - |
| Pan Pepin Inc. PR | Manufacturing | 0 | - | F |
| Pan-American Elementary Charter School AZ | - | 1 | $55,100 | - |
| Pan-American Life Insurance Company LA | Finance & Insurance | 2 | $144,000 | A |
