| Polo Cooperative Association IL | Wholesale Trade | 0 | — | F |
| Polo FIre Protection District IL | Public Administration | 0 | — | A |
| POLO PARK ESTATES TX | Healthcare & Social Assistance | 0 | — | A |
| POLO'S FARM SERVICE CA | Agriculture & Forestry | 0 | — | A |
| Pololu Corporation NV | Manufacturing | 0 | — | A |
| Polr Furnishings LLC dba Kaemark TX | Manufacturing | 0 | — | F |
| Polsinelli, PC MO | Professional & Technical Services | 1 | $225,000 | — |
| Polu Kai Services FL | Construction | 0 | — | A |
| Polu Kai Services, LLC VA | Construction | 0 | — | A |
| Poly / Cast a subsidiary of Falcon Plastics OR | Manufacturing | 0 | — | F |
| Poly Craft Industries NY | Manufacturing | 0 | — | F |
| Poly Enterprises GA | Wholesale Trade | 0 | — | A |
| Poly Lift MO | Other Services | 0 | — | A |
| Poly Performance, Inc. CA | Retail Trade | 0 | — | A |
| Poly Processing Company, LLC CA | Manufacturing | 0 | — | D |
| Poly Processing Company, LLC LA | Manufacturing | 0 | — | A |
| Poly Processing Company, LLC VA | Manufacturing | 0 | — | F |
| Poly Scientific R&D Corp NY | Manufacturing | 0 | — | A |
| Poly Vinyl Co. WI | Manufacturing | 0 | — | F |
| Poly Vinyl Creations FL | Manufacturing | 0 | — | F |
| Poly Vinyl Roofing, Inc. IA | Construction | 0 | — | A |
| POLY-AG CORP CA | Wholesale Trade | 0 | — | A |
| POLY-AG CORP SC | Wholesale Trade | 0 | — | F |
| POLY-AG CORP TX | Wholesale Trade | 0 | — | A |
| Poly-America TX | Manufacturing | 0 | — | F |
| Poly-Cam, Inc MN | Manufacturing | 0 | — | F |
| Poly-Med, Inc. SC | Manufacturing | 1 | $104,425 | A |
| POLY-METAL FINISHING INC MA | Manufacturing | 0 | — | F |
| Poly-Tainer, Inc. CA | Manufacturing | 0 | — | F |
| Poly-Tainer, Inc. IN | Manufacturing | 0 | — | B |
| Poly6 Technologies MA | Manufacturing | 0 | — | A |
| Polychem Dispersions, inc. OH | Manufacturing | 0 | — | C |
| Polychem OMS Systems, LLC OH | Manufacturing | 0 | — | A |
| Polychem, LLC CA | Manufacturing | 0 | — | F |
| Polychem, LLC OH | Manufacturing | 0 | — | F |
| Polychem, LLC SC | Manufacturing | 0 | — | F |
| Polychem, LLC VA | Manufacturing | 0 | — | F |
| Polycoat Products CA | Manufacturing | 0 | — | C |
| Polycoat Products LLC TX | Manufacturing | 0 | — | A |
| Polycom, Inc. CA | — | 0 | — | — |
| Polycon Industries, Inc. IN | Manufacturing | 0 | — | F |
| Polyconcept North America PA | Wholesale Trade | 0 | — | A |
| Polyconversions IL | Manufacturing | 0 | — | C |
| Polycor Vetrazzo, Inc. GA | Manufacturing | 0 | — | F |
| Polycraft Products Inc. IN | Manufacturing | 0 | — | F |
| Polycraft Tech CA | Manufacturing | 0 | — | A |
| Polydeck Screen Corporation SC | Manufacturing | 0 | — | C |
| POLYDEVICES LLC OH | Manufacturing | 0 | — | F |
| Polyermics, Inc OH | Manufacturing | 0 | — | A |
| Polyethylene Technology, Inc MN | Manufacturing | 0 | — | F |
