| P&H Builders Supply, Inc. TX | Retail Trade | 0 | — | B |
| P&H Manufacturing IL | Manufacturing | 0 | — | C |
| P&I Supply Co TX | Wholesale Trade | 0 | — | A |
| P&I Supply Co. IN | Wholesale Trade | 0 | — | A |
| P&j associates llc TX | Information & Media | 0 | — | A |
| P&K Sand and Gravel, Inc. ME | Construction | 0 | — | D |
| P&L Concrete Products, Inc. CA | Manufacturing | 0 | — | F |
| P&L Costamagna, Inc. CA | Agriculture & Forestry | 0 | — | F |
| P&L Development and Manufacturing, LLC MI | Manufacturing | 0 | — | A |
| P&L Figueroa Investors, LLC CA | Accommodation & Food Services | 0 | — | F |
| P&L Specialties CA | Manufacturing | 0 | — | A |
| P&M Garden Services, Inc. AK | Retail Trade | 0 | — | B |
| P&M LAW FIRM LLC IL | Professional & Technical Services | 2 | $160,000 | — |
| P&P Industries IL | Manufacturing | 0 | — | D |
| P&P Transportation (KY DOCK) KY | Wholesale Trade | 0 | — | F |
| P&R Contracting, Inc. MN | Construction | 0 | — | F |
| P&R Dental Strategies, LLC NH | Professional & Technical Services | 1 | $156,000 | — |
| P&R Plumbing and Heating, Inc. MN | Construction | 0 | — | D |
| P&S Bakery, Inc. OH | Manufacturing | 0 | — | D |
| P&S Cochran Printers Inc./ PIP Marketing Signs Print IL | Manufacturing | 0 | — | D |
| P&S Construction, Inc. MA | Construction | 0 | — | A |
| P&S Paving, Inc. FL | Construction | 0 | — | D |
| P&S Transportation AL | Transportation & Warehousing | 0 | — | C |
| P&S Transportation FL | Transportation & Warehousing | 0 | — | B |
| P&S Transportation GA | Transportation & Warehousing | 0 | — | F |
| P&S Transportation IA | Transportation & Warehousing | 0 | — | D |
| P&S Transportation IN | Transportation & Warehousing | 0 | — | F |
| P&S Transportation MS | Transportation & Warehousing | 0 | — | B |
| P&S Transportation TX | Transportation & Warehousing | 0 | — | F |
| P&S Transportation, LLC IL | Transportation & Warehousing | 0 | — | C |
| P&S Transportation, LLC NJ | Transportation & Warehousing | 0 | — | F |
| P&S Transportation, LLC OH | Transportation & Warehousing | 0 | — | D |
| P&S Transportation, LLC SC | Transportation & Warehousing | 0 | — | B |
| P&S Transportation, LLC TN | Transportation & Warehousing | 0 | — | C |
| P&S Transportation, LLC VA | Transportation & Warehousing | 0 | — | D |
| P&The Manufacturing of Michigan MI | Manufacturing | 0 | — | F |
| P&W Quality Machine of Georgia LLC GA | Manufacturing | 0 | — | F |
| P&Y T-SHIRT AND SILKSCREENING CO INC CA | Manufacturing | 0 | — | A |
| P-1 AI, Inc. NV | Professional & Technical Services | 1 | $213,512 | — |
| P-D MIDWEST TRANSPORT INC KY | Transportation & Warehousing | 0 | — | D |
| P-D MIDWEST TRANSPORT INC MI | Transportation & Warehousing | 0 | — | F |
| P-D MIDWEST TRANSPORT INC NC | Transportation & Warehousing | 0 | — | A |
| P-D MIDWEST TRANSPORT INC OH | Transportation & Warehousing | 0 | — | C |
| P-D MIDWEST TRANSPORT INC SC | Transportation & Warehousing | 0 | — | F |
| P-D MIDWEST TRANSPORT INC TN | Transportation & Warehousing | 0 | — | A |
| P-D MIDWEST TRANSPORT INC VA | Transportation & Warehousing | 0 | — | A |
| P-D MIDWEST TRANSPORT INC WI | Transportation & Warehousing | 0 | — | D |
| P-K Tool & Manufacturing Company KY | — | 0 | — | — |
| P-R Farms Inc/Palomate Inc CA | Agriculture & Forestry | 0 | — | F |
| P-R Farms, Inc CA | Agriculture & Forestry | 0 | — | A |
