| PLI Holdings, Inc NV | Manufacturing | 0 | — | D |
| PLI Holdings, Inc. CA | Manufacturing | 0 | — | B |
| PLI Holdings, Inc. MO | Manufacturing | 0 | — | A |
| PLI Holdings, Inc., dba PLI Card Marketing Solutions (“PLI”) CA | — | 0 | — | — |
| Pliant Plastics Corporation MI | Manufacturing | 0 | — | A |
| Pliant Therapeutics CA | — | 0 | — | — |
| Pliant, LLC GA | Manufacturing | 0 | — | D |
| Plibrico Refractories LLC FL | Construction | 0 | — | D |
| Plibrico Refractories LLC IL | Construction | 0 | — | D |
| Plibrico Refractories LLC NY | Construction | 0 | — | A |
| Plibrico Refractories LLC OH | Construction | 0 | — | F |
| Plimoth Patuxet Museums, Inc. MA | Arts & Entertainment | 0 | — | F |
| Plimpton and Hills Corporation CT | Wholesale Trade | 0 | — | F |
| Plitek LLC IL | Manufacturing | 0 | — | C |
| Plivo Inc. TX | Information & Media | 2 | $149,891 | — |
| PLM CA | Manufacturing | 0 | — | F |
| PLM MI | Manufacturing | 0 | — | A |
| PLM Steel Tubes TX | Manufacturing | 0 | — | F |
| PLO Logistics, LLc GA | Transportation & Warehousing | 0 | — | A |
| Plocher Construction IL | Construction | 0 | — | A |
| Plochman Mustard CA | Manufacturing | 0 | — | D |
| Ploger Transportation OH | Transportation & Warehousing | 0 | — | A |
| Plote Construction Inc. IL | Construction | 0 | — | B |
| Ploughshare NE | — | 0 | — | — |
| Plouse Machine Shop Inc. PA | Manufacturing | 0 | — | F |
| PLPL Development, LLC d/b/a Budwey's Supermarket NY | — | 0 | — | — |
| PLS Financial Services, Inc. IL | Finance & Insurance | 2 | $125,009 | — |
| PLS Logistics PA | Professional & Technical Services | 0 | — | A |
| PLS Logistics Services PA | Transportation & Warehousing | 0 | — | A |
| PLS Solutions, LLC FL | Administrative & Waste Services | 2 | $148,925 | — |
| PLS, LLC VA | Transportation & Warehousing | 0 | — | F |
| Plug & Play, LLC CA | Professional & Technical Services | 1 | $106,662 | — |
| Plug and Play, LLC CA | Professional & Technical Services | 1 | $85,280 | — |
| Plug Connection, LLC CA | Agriculture & Forestry | 0 | — | F |
| Plug Light Bulb Electrical Services WI | Construction | 0 | — | A |
| Plug Power TN | Transportation & Warehousing | 0 | — | C |
| Plug Power TX | Manufacturing | 0 | — | F |
| Plug Power Inc. NY | Professional & Technical Services | 2 | $124,034 | F |
| Plug Power, Inc. IN | Manufacturing | 0 | — | F |
| Plug Power, Inc. WA | — | 0 | — | — |
| PlugPV LLC NY | Utilities | 0 | — | A |
| Plum City Care Center WI | Healthcare & Social Assistance | 0 | — | F |
| Plum Contracting, Inc. PA | Construction | 0 | — | A |
| PLUM CORPORATION PA | Manufacturing | 0 | — | F |
| Plum Creek Assisted Living OH | Healthcare & Social Assistance | 0 | — | F |
| Plum Creek Environmental Technologies, LLCS MS | Manufacturing | 0 | — | F |
| Plum Creek Timber Co. ID | — | 0 | — | — |
| Plum Grove IL | Manufacturing | 0 | — | A |
| PLUM GROVE PRINTERS, INC IL | Manufacturing | 0 | — | A |
| Plum Point Services Company, LLC AR | Utilities | 0 | — | C |