| Pioneer Investments NE | — | 0 | — | — |
| Pioneer Landscape Centers CO | Retail Trade | 0 | — | A |
| Pioneer Landscapes, Inc. MA | Administrative & Waste Services | 0 | — | A |
| Pioneer LC AZ | Retail Trade | 0 | — | A |
| Pioneer Life Science LLC NJ | Manufacturing | 2 | $105,000 | — |
| PIONEER LLC CO | Administrative & Waste Services | 0 | — | F |
| Pioneer LLC MD | Administrative & Waste Services | 0 | — | F |
| Pioneer Lodge KS | Healthcare & Social Assistance | 0 | — | A |
| Pioneer Log & Timber Frames of Montana MT | Manufacturing | 0 | — | F |
| Pioneer Log Company MT | Manufacturing | 0 | — | A |
| Pioneer Logistics, LLC MI | Transportation & Warehousing | 0 | — | C |
| Pioneer Manufacturing/Pioneer Athletics OH | Wholesale Trade | 0 | — | A |
| Pioneer Masonry Restoration Company WA | Construction | 0 | — | F |
| Pioneer Materials West Inc CO | Wholesale Trade | 0 | — | A |
| Pioneer Medical Center MT | Healthcare & Social Assistance | 0 | — | F |
| Pioneer Medical Group, PL FL | Healthcare & Social Assistance | 8 | $272,244 | — |
| Pioneer Metal Finishing CA | Manufacturing | 0 | — | A |
| Pioneer Metal Finishing IN | Manufacturing | 0 | — | A |
| Pioneer Metal Finishing MI | Manufacturing | 0 | — | F |
| Pioneer Metal Finishing MN | Manufacturing | 0 | — | F |
| Pioneer Metal Finishing OR | Manufacturing | 0 | — | F |
| Pioneer Metal Finishing UT | Manufacturing | 0 | — | F |
| Pioneer Metal Finishing WI | Manufacturing | 0 | — | F |
| Pioneer Michigan Broach Company, Inc. MI | Manufacturing | 0 | — | F |
| Pioneer Millworks NY | Manufacturing | 0 | — | A |
| Pioneer Millworks, Inc. TX | Manufacturing | 0 | — | F |
| Pioneer Millworks, Inc. dba Hunter Millworks TX | Manufacturing | 0 | — | F |
| Pioneer Mobility, LLC CT | Transportation & Warehousing | 0 | — | A |
| Pioneer Motor Bearing Company NC | Manufacturing | 0 | — | F |
| Pioneer National Latex OH | Manufacturing | 0 | — | F |
| Pioneer Natural Resources CO | — | 0 | — | — |
| Pioneer Natural Resources TX | Mining & Extraction | 0 | — | B |
| Pioneer Natural Resources - Trinidad CO | — | 0 | — | — |
| Pioneer Natural Resources Pumping Services- Victoria TX | — | 0 | — | — |
| Pioneer Natural Sands, LLC.-Brady Plant TX | — | 0 | — | — |
| Pioneer Oil Company Inc IN | Mining & Extraction | 0 | — | F |
| Pioneer Oil Field Services LLC IN | Mining & Extraction | 0 | — | F |
| Pioneer Pacific College OR | — | 0 | — | — |
| Pioneer Pacific College - Beaverton OR | — | 0 | — | — |
| Pioneer Pacific College - Springfield OR | — | 0 | — | — |
| Pioneer Packaging Company LLC IN | Manufacturing | 0 | — | F |
| Pioneer Packing Co Inc OH | Manufacturing | 0 | — | F |
| Pioneer Pipe Contractors, Inc NJ | Construction | 0 | — | A |
| Pioneer Pipe, Inc. OH | Construction | 0 | — | A |
| Pioneer Pipe, Inc. WV | Construction | 0 | — | A |
| Pioneer Plastics Corporation ME | Manufacturing | 0 | — | F |
| Pioneer Plastics Corporation TN | Manufacturing | 0 | — | F |
| Pioneer Plastics Inc MN | Manufacturing | 0 | — | F |
| Pioneer Plastics, Inc. DBA Pioneer Molding, nc. MI | Manufacturing | 0 | — | A |
| Pioneer Pole Buildings PA | Construction | 0 | — | F |
