| PNMR Service Company, Inc. NM | Utilities | 1 | $58,123 | — |
| PNMR Services Company NM | Utilities | 0 | — | F |
| PNMR Services Company TX | Utilities | 0 | — | A |
| PNP Group NJ | Healthcare & Social Assistance | 0 | — | A |
| PNW Kupuna Care LLC WA | Healthcare & Social Assistance | 0 | — | A |
| PNW Reinforcing, Inc. WA | Construction | 0 | — | F |
| PNW Veg Co LLC dba NORPAC OR | Transportation & Warehousing | 0 | — | F |
| PNW Veg Co, LLC dba Quincy Foods WA | Manufacturing | 0 | — | F |
| PNWU WA | Educational Services | 0 | — | A |
| PNY Technologies, Inc. NJ | Manufacturing | 0 | — | A |
| PO e-power US IN | Manufacturing | 0 | — | F |
| PO Lighting USA Inc. MI | Manufacturing | 1 | $132,000 | — |
| Poblocki Paving Corp. WI | Construction | 0 | — | F |
| Pocahontas Foods Inc. WV | Retail Trade | 0 | — | A |
| Pocahontas-Old RIpley Fire Protection District IL | Public Administration | 0 | — | F |
| Pocas International Corp. NJ | Manufacturing | 1 | $116,979 | — |
| Pocasset Assisted Living, L.P. MA | Healthcare & Social Assistance | 0 | — | F |
| Pochet of America, Inc. NJ | — | 0 | — | — |
| Pocino Foods Company CA | — | 0 | — | — |
| POCKET GEMS, INC. CA | Information & Media | 7 | $144,061 | — |
| Pocket Nurse Enterprises, Inc. PA | Wholesale Trade | 0 | — | A |
| Poclain Hydraulics, Inc. WI | Manufacturing | 1 | $56,000 | D |
| Poco Diablo Resort AZ | Accommodation & Food Services | 0 | — | F |
| Pocola Nursing Center LLC OK | Healthcare & Social Assistance | 0 | — | A |
| Pocono Lake Division PA | Construction | 0 | — | F |
| Pocono Mountain Regional EMS PA | Healthcare & Social Assistance | 0 | — | F |
| Pocono Suite Hospitality Ltd. PA | Accommodation & Food Services | 0 | — | A |
| Pocumtuck Valley Memorial Association MA | Arts & Entertainment | 0 | — | A |
| Pod 39 Operating, LLC dba Pod 39 Hotel NY | — | 0 | — | — |
| Pod BK Hotel, LLC NY | — | 0 | — | — |
| POD Logistics MO | Transportation & Warehousing | 0 | — | A |
| Pod Times Square, LLC dba The Pod Times Square Hotel NY | — | 0 | — | — |
| Podean LLC NY | Professional & Technical Services | 1 | $250,000 | — |
| Podesta Packing LLC CA | Agriculture & Forestry | 0 | — | D |
| Podimetrics, Inc. MA | Manufacturing | 1 | $141,625 | — |
| Podium Logistics LLC CO | Transportation & Warehousing | 0 | — | F |
| Podmore Manufacturing, Inc NH | Manufacturing | 0 | — | F |
| PODS Enterprises, LLC CA | Transportation & Warehousing | 0 | — | A |
| PODS Enterprises, LLC CO | Transportation & Warehousing | 0 | — | F |
| PODS Enterprises, LLC CT | Transportation & Warehousing | 0 | — | F |
| PODS Enterprises, LLC FL | Transportation & Warehousing | 1 | $140,000 | A |
| PODS Enterprises, LLC GA | Transportation & Warehousing | 0 | — | B |
| PODS Enterprises, LLC IL | Transportation & Warehousing | 0 | — | F |
| PODS Enterprises, LLC MA | Transportation & Warehousing | 0 | — | D |
| PODS Enterprises, LLC MO | Transportation & Warehousing | 0 | — | C |
| PODS Enterprises, LLC NV | Transportation & Warehousing | 0 | — | A |
| PODS Enterprises, LLC TX | Transportation & Warehousing | 0 | — | A |
| PODS Enterprises, LLC VA | Transportation & Warehousing | 0 | — | D |
| PODS Enterprises, LLC WA | Transportation & Warehousing | 0 | — | A |
| Podworks Corp WA | Agriculture & Forestry | 0 | — | A |
