| Polaris Health and Wellness MO | Healthcare & Social Assistance | 0 | — | F |
| Polaris Hospitality LLC FL | Accommodation & Food Services | 0 | — | A |
| Polaris Inc. MN | Retail Trade | 2 | $111,649 | — |
| Polaris Inc. Milford East IA | Transportation & Warehousing | 0 | — | A |
| Polaris Inc. Spirit Lake IA | Manufacturing | 0 | — | D |
| Polaris Ind. MN | Manufacturing | 0 | — | D |
| Polaris Industries - Wyoming MN | Manufacturing | 0 | — | A |
| Polaris Industries Inc. AL | Manufacturing | 0 | — | A |
| Polaris Industries, Inc. MN | Retail Trade | 4 | $117,402 | — |
| Polaris Logistics Inc NE | Transportation & Warehousing | 0 | — | C |
| Polaris Research Institute, Inc. CA | Professional & Technical Services | 1 | $179,920 | — |
| Polaris Riverside CA | Manufacturing | 0 | — | F |
| Polaris Specialty Pharmacy CA | — | 0 | — | — |
| Polaris Wireless Inc CA | Professional & Technical Services | 1 | $172,931 | — |
| Polarity, Inc. CA | Manufacturing | 0 | — | F |
| Polartec, LLC NH | Manufacturing | 0 | — | A |
| Pole Green Services Inc VA | Construction | 0 | — | A |
| Pole Position at Tacoma LLC WA | Accommodation & Food Services | 0 | — | A |
| Pole/Zero Acquisition, Inc. OH | Manufacturing | 0 | — | D |
| Polehn Farms Inc OR | Agriculture & Forestry | 0 | — | F |
| Polen Capital FL | Finance & Insurance | 1 | $115,000 | — |
| Poleset Inc PA | Construction | 0 | — | A |
| Polestar Plumbing, Inc. KS | Construction | 0 | — | A |
| Polhamus Heating & A/C, Inc. WA | Construction | 0 | — | A |
| Polhemus Savery DaSilva MA | Construction | 0 | — | A |
| Poli Construction, Inc. FL | Construction | 0 | — | A |
| Police Department CT | — | 0 | — | C |
| Police Department MN | Public Administration | 0 | — | D |
| Poling Drug NE | — | 0 | — | — |
| Polk County MN | Public Administration | 0 | — | C |
| Polk County Public Service, Inc. GA | Construction | 0 | — | D |
| Polk County School District OR | Educational Services | 0 | — | D |
| Polk Mechanical Company, LLC TX | Construction | 1 | $95,000 | A |
| Polk Personal Care Center PA | Healthcare & Social Assistance | 0 | — | A |
| Polk-Burnett Electric Cooperative WI | Utilities | 0 | — | F |
| Polkapicnic LLC CA | Retail Trade | 1 | $139,360 | — |
| Pollard (U.S.) Ltd. MI | Manufacturing | 1 | $86,000 | — |
| Pollard Lumber Co. Inc. GA | Manufacturing | 0 | — | F |
| Pollen, Inc. KS | Information & Media | 2 | $133,078 | — |
| Pollen, Inc. MO | Information & Media | 1 | $189,592 | — |
| Polley Clinic Of Dermatology NC | Healthcare & Social Assistance | 0 | — | D |
| Pollington Machine Tool Inc MI | Manufacturing | 0 | — | F |
| Pollock Opco LA | Healthcare & Social Assistance | 0 | — | A |
| Pollock Printing Co. TN | Manufacturing | 0 | — | D |
| Pollution Control Financing Authority of Camden County NJ | Administrative & Waste Services | 0 | — | A |
| Pollux Consultancy Services LLC FL | Professional & Technical Services | 4 | $103,750 | — |
| Polly Products MI | Manufacturing | 0 | — | F |
| Polly's Country Market MI | — | 0 | — | — |
| Polly's Inc. CA | — | 0 | — | — |
| Polman Transfer Inc MN | Transportation & Warehousing | 0 | — | C |
