| Pinkerton & Laws Construction of Orlando Inc GA | Construction | 0 | — | A |
| Pinnacle FL | Healthcare & Social Assistance | 0 | — | F |
| Pinnacle 33 GA | Manufacturing | 0 | — | A |
| Pinnacle A Roofing Company FL | Construction | 1 | $71,999 | — |
| Pinnacle Advertising and Marketing Group, Inc. IL | — | 0 | — | — |
| Pinnacle Ag CA | Agriculture & Forestry | 0 | — | F |
| PINNACLE AIRLINES INC TN | — | 0 | — | — |
| Pinnacle Airlines Inc. MS | — | 0 | — | — |
| Pinnacle Application, Inc CA | Agriculture & Forestry | 0 | — | F |
| Pinnacle Architectural Lighting Inc. CO | — | 0 | — | — |
| Pinnacle Asset Integrity Services, LLC TX | Professional & Technical Services | 3 | $103,543 | — |
| Pinnacle Business Inc. MS | — | 0 | — | — |
| Pinnacle Business Products, LLC TN | Manufacturing | 0 | — | A |
| Pinnacle Business Solutions LA | — | 0 | — | — |
| Pinnacle Car Services, Inc. AR | Transportation & Warehousing | 0 | — | D |
| Pinnacle Care of Battle Creek MI | Healthcare & Social Assistance | 0 | — | F |
| Pinnacle Castings LLC NY | Manufacturing | 0 | — | A |
| Pinnacle Climate Technologies MN | Manufacturing | 0 | — | A |
| Pinnacle Construction Group MI | Construction | 0 | — | A |
| Pinnacle Construction Services MA | Construction | 0 | — | A |
| Pinnacle Constructors, Inc. TN | Construction | 0 | — | A |
| Pinnacle Contracting Services, LLC NC | Construction | 0 | — | A |
| Pinnacle Corrugated, LLC NC | Manufacturing | 0 | — | F |
| Pinnacle Country Club AR | Arts & Entertainment | 0 | — | A |
| Pinnacle Dairy LLC WI | Agriculture & Forestry | 0 | — | B |
| Pinnacle Dairy, LP CA | Agriculture & Forestry | 0 | — | A |
| Pinnacle Delivery LLC NC | Transportation & Warehousing | 0 | — | F |
| Pinnacle Delivery Service LLC WA | Transportation & Warehousing | 0 | — | D |
| Pinnacle Designs LLC KY | Administrative & Waste Services | 0 | — | A |
| Pinnacle Dietary Global NJ | Accommodation & Food Services | 0 | — | A |
| Pinnacle Dos Picos LLC TX | Transportation & Warehousing | 0 | — | A |
| Pinnacle Eco Clean Inc. NY | Administrative & Waste Services | 0 | — | F |
| Pinnacle Electric Inc. MO | Construction | 0 | — | D |
| Pinnacle Enterprises, PC AL | Healthcare & Social Assistance | 1 | $170,000 | — |
| Pinnacle Environmental Corp. NJ | Administrative & Waste Services | 0 | — | F |
| Pinnacle Exhibits, Inc. CA | — | 0 | — | — |
| Pinnacle Express Delivery, LLC FL | Transportation & Warehousing | 0 | — | D |
| Pinnacle Exterior Construction LA | Construction | 0 | — | A |
| Pinnacle Films Amtopp Inteplast NC | Manufacturing | 0 | — | A |
| Pinnacle Food Group (Previously Birds Eye Foods) NY | — | 0 | — | — |
| PINNACLE FOOD SALES, Inc. FL | Wholesale Trade | 0 | — | B |
| Pinnacle Foods CO | — | 0 | — | — |
| Pinnacle Foods Group WA | — | 0 | — | — |
| Pinnacle Foods Group LLC (Previously Birds Eye Foods) NY | — | 0 | — | — |
| Pinnacle Foods Group, LLC DE | — | 0 | — | — |
| Pinnacle Freight Systems Inc NJ | Transportation & Warehousing | 0 | — | D |
| Pinnacle Grinding and Grooving LLC NV | Construction | 0 | — | A |
| Pinnacle Group of Hudson Valley ME | Healthcare & Social Assistance | 0 | — | A |
| Pinnacle Health & Rehab at Sanford ME | Healthcare & Social Assistance | 0 | — | F |
| Pinnacle Health Medical Services PA | Healthcare & Social Assistance | 3 | $216,400 | — |