| Plumas District Hospital CA | Healthcare & Social Assistance | 0 | — | A |
| Plumas Sierra Rural Electric Cooperative CA | Utilities | 0 | — | F |
| Plumb Line Mechanical NV | Construction | 0 | — | A |
| Plumb Supply Company IA | Wholesale Trade | 0 | — | F |
| Plumb Supply Company MO | Wholesale Trade | 0 | — | B |
| Plumb Tech Inc. IA | Construction | 0 | — | F |
| Plumb Tite, LLC KY | Construction | 0 | — | F |
| Plumbers Supply Company IN | Retail Trade | 0 | — | C |
| Plumbers Supply Company KY | Retail Trade | 0 | — | B |
| Plumbers Supply Company - Woburn Location MA | Wholesale Trade | 0 | — | A |
| Plumbers' Supply Company MA | Wholesale Trade | 0 | — | F |
| Plumberz North America LLC MI | Construction | 0 | — | F |
| Plumbing Concepts, Inc. CA | Construction | 0 | — | F |
| Plumbing Distributors Inc GA | Wholesale Trade | 0 | — | C |
| Plumbing Express FL | Construction | 0 | — | F |
| Plumbing Here in Allentown LLC PA | Construction | 0 | — | A |
| Plumbing Systems Inc. FL | Construction | 0 | — | A |
| PLUMBINGSUPPLY GROUP LLC CA | Retail Trade | 0 | — | A |
| Plume Design, Inc. CA | Professional & Technical Services | 7 | $179,925 | — |
| Plumeria Productions LLC HI | Information & Media | 2 | $114,400 | — |
| Plumley Contracting Co., Inc. OR | Agriculture & Forestry | 0 | — | F |
| Plummer Concrete & Associates, Inc. WI | Construction | 0 | — | F |
| Plummer Pet Hospital FL | Professional & Technical Services | 0 | — | F |
| Plummer's Environmental Services, Inc. MI | Administrative & Waste Services | 0 | — | F |
| Plummers Septic Tank Inc. MI | Administrative & Waste Services | 0 | — | A |
| Plump Engineering, Inc. CA | Professional & Technical Services | 1 | $80,000 | — |
| Plumrose USA MS | — | 0 | — | — |
| Plumrose USA Inc. dba Swift Prepared Foods IN | Manufacturing | 0 | — | A |
| Plumrose, USA MS | Manufacturing | 0 | — | B |
| Plumsteadville SG PA | Wholesale Trade | 0 | — | A |
| Plumsteadville SMP PA | Wholesale Trade | 0 | — | A |
| Plumsteadville Therapeutics PA | Wholesale Trade | 0 | — | A |
| Plunge Beach Resort FL | — | 0 | — | — |
| Plunkett Distributing Company Inc. AR | Construction | 0 | — | F |
| Plunkett's Pest Control MN | Administrative & Waste Services | 0 | — | D |
| Plus Development LLC CA | Construction | 1 | $82,014 | — |
| Plus Inc. SC | Wholesale Trade | 0 | — | A |
| Plus Materials, Inc. GA | Wholesale Trade | 1 | $66,000 | — |
| Plus One Robotics, Inc. TX | Professional & Technical Services | 2 | $121,386 | — |
| Plus Power Services LLC TX | Professional & Technical Services | 1 | $7,800,000 | — |
| Plus Power, LLC TX | Professional & Technical Services | 1 | $180,000 | — |
| Plus58 Logistics LLC VA | Transportation & Warehousing | 0 | — | D |
| PLUSAI, Inc. CA | Professional & Technical Services | 8 | $176,989 | A |
| Plusgrade Inc. NY | Professional & Technical Services | 1 | $200,000 | — |
| Plush Mills PA | Healthcare & Social Assistance | 0 | — | F |
| Plush Shopping, Inc. CA | Information & Media | 1 | $140,000 | — |
| PlusOne Communications, LLC OH | — | 0 | — | — |
| Plutchak Fab, LLC MI | Manufacturing | 0 | — | F |
| Pluto Inc. CA | Information & Media | 2 | $177,855 | — |
| Pluto, Inc. NY | Information & Media | 3 | $139,396 | — |