| Pan-O-Gold Baking Co. MN | Manufacturing | 0 | - | F |
| Pan-O-Gold Baking Co. ND | Manufacturing | 0 | - | B |
| Pan-O-Gold Baking Co. WI | Manufacturing | 0 | - | F |
| Pan-Oceanic Engineering Co. IL | Professional & Technical Services | 3 | $105,167 | - |
| Pan-Oston KY | Manufacturing | 0 | - | F |
| Pan86 LLC NJ | - | 1 | $74,880 | - |
| Panacea Direct, Inc. NJ | Professional & Technical Services | 1 | $112,923 | - |
| Panacea Financial Holdings, Inc. AR | - | 1 | $155,000 | - |
| Panacea Health Corp. PA | Healthcare & Social Assistance | 0 | - | F |
| PanAgora Asset Management, Inc. MA | - | 1 | $97,000 | - |
| Panalpina SC | - | 0 | - | - |
| Panalpina, Inc NY | - | 0 | - | - |
| Panama Transfer IA | Transportation & Warehousing | 0 | - | A |
| Panama-Buena Vista Union School District CA | Transportation & Warehousing | 0 | - | F |
| PanAmerican Seed Company CA | Agriculture & Forestry | 0 | - | F |
| Panametrics, LLC TX | - | 3 | $105,000 | - |
| Panasonic Automotive Systems America, LLC GA | Wholesale Trade | 13 | $131,103 | - |
| Panasonic Avionics Corporation CA | Professional & Technical Services | 33 | $161,871 | A |
| Panasonic Avionics Corporation WA | Professional & Technical Services | 0 | - | B |
| Panasonic Cloud Entertainment Company CA | - | 0 | - | - |
| Panasonic Corporation of North America NJ | Wholesale Trade | 1 | $139,672 | - |
| Panasonic Corporation of North America (PNA) NJ | Wholesale Trade | 30 | $154,647 | - |
| 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 | 27 | $119,280 | - |
| 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 | 7 | $151,091 | - |
| Panda Restaurant Group dba Raising Cane's HI | - | 0 | - | - |
