| Pointsmith Fulfillment Services TX | Transportation & Warehousing | 0 | — | A |
| Pointsmith Holding Inc TX | Manufacturing | 0 | — | A |
| POINTWEST TECHNOLOGIES CORP US MN | Professional & Technical Services | 2 | $95,326 | — |
| Poiry Partners IN | Manufacturing | 0 | — | A |
| Poisel Construction Inc. IN | Construction | 0 | — | A |
| Poizon, Inc. CA | Retail Trade | 1 | $149,844 | — |
| Pokagon Gaming Authority dba Four Winds Casinos IN | — | 0 | — | — |
| Pokagon Gaming Authority dba Four Winds Casinos MI | — | 0 | — | — |
| Poker Palace NV | — | 0 | — | — |
| Pokrajac Corporation NV | Construction | 0 | — | F |
| Pokroy Medical Group of Nevada, LTD FL | Healthcare & Social Assistance | 2 | $250,000 | — |
| POKY FEEDERS, INC. KS | Agriculture & Forestry | 0 | — | D |
| Polakams, LLC PA | Professional & Technical Services | 4 | $113,750 | — |
| Polamer Precision Inc CT | Manufacturing | 0 | — | A |
| Polamer Precision Inc - Newington CT | Manufacturing | 0 | — | A |
| Polansky Seed, Inc. KS | Wholesale Trade | 0 | — | F |
| Polar Beverages TX | Manufacturing | 0 | — | F |
| Polar Corporation GA | Manufacturing | 0 | — | C |
| Polar Corporation MA | Manufacturing | 0 | — | F |
| Polar Design Build Inc. MA | Construction | 0 | — | A |
| Polar Field Services INC CO | Professional & Technical Services | 0 | — | A |
| Polar Industries, Inc. CT | Manufacturing | 0 | — | F |
| Polar IT Services Inc MD | Professional & Technical Services | 5 | $113,984 | — |
| Polar Labs, Inc. CA | Other Services | 0 | — | F |
| Polar Operations LLC IL | Finance & Insurance | 7 | $192,857 | — |
| Polar Operations LLC d/b/a IMC Markets IL | Finance & Insurance | 1 | $180,000 | — |
| Polar Ridge Senior Living MN | Healthcare & Social Assistance | 0 | — | F |
| Polar Semiconductor, LLC MN | Manufacturing | 1 | $125,000 | C |
| Polar Signals Inc. DE | Professional & Technical Services | 1 | $155,000 | — |
| Polar Tank Trailer MN | Manufacturing | 0 | — | F |
| Polar Tank Trailer MO | — | 0 | — | — |
| POLAR TECH INDUSTRIES, INC. IL | Manufacturing | 0 | — | F |
| Polaris AL | Manufacturing | 0 | — | A |
| Polaris CA | Manufacturing | 0 | — | A |
| Polaris IA | — | 0 | — | — |
| Polaris ID | Manufacturing | 0 | — | A |
| Polaris MO | Healthcare & Social Assistance | 0 | — | F |
| Polaris NV | Transportation & Warehousing | 0 | — | A |
| Polaris OH | Transportation & Warehousing | 0 | — | A |
| Polaris SD | Transportation & Warehousing | 0 | — | A |
| Polaris WA | Manufacturing | 0 | — | A |
| Polaris at Lake City, LLC WA | Real Estate | 0 | — | A |
| Polaris at SeaTac, LLC WA | Real Estate | 0 | — | A |
| Polaris at TC, LLC WA | Real Estate | 0 | — | A |
| Polaris Automation, Inc OH | Professional & Technical Services | 0 | — | A |
| Polaris Boats, LLC IN | — | 0 | — | — |
| Polaris Door & Trim, Inc. FL | Construction | 0 | — | F |
| POLARIS EPC INC. LA | Professional & Technical Services | 0 | — | A |
| Polaris Fire Protection FL | Construction | 0 | — | A |
| Polaris Forensics, Inc. TX | Professional & Technical Services | 1 | $120,000 | — |
