| Polymershapes LLC NC | Wholesale Trade | 0 | — | A |
| Polymershapes LLC TX | Wholesale Trade | 0 | — | A |
| Polymet Corporation OH | Manufacturing | 0 | — | D |
| Polymettalurgical MA | Manufacturing | 0 | — | A |
| Polymicss Ltd PA | Wholesale Trade | 0 | — | A |
| Polynesian Adventure Tours HI | Transportation & Warehousing | 0 | — | D |
| Polynesian Adventure Tours - Big Island HI | Transportation & Warehousing | 0 | — | F |
| Polynesian Adventure Tours - Maui HI | Transportation & Warehousing | 0 | — | F |
| Polynesian Adventure Tours - Oahu HI | Transportation & Warehousing | 0 | — | C |
| Polynesian Cultural Center HI | — | 0 | — | — |
| Polynt Composites TX | Manufacturing | 0 | — | F |
| Polynt Composites USA CA | Manufacturing | 0 | — | F |
| Polynt Composites USA FL | Manufacturing | 0 | — | A |
| Polynt Composites USA GA | Manufacturing | 0 | — | F |
| Polynt Composites USA IL | Manufacturing | 0 | — | B |
| Polynt Composites USA MO | Manufacturing | 0 | — | A |
| Polynt Composites USA OH | Manufacturing | 0 | — | A |
| Polynt Composites USA TX | Manufacturing | 0 | — | A |
| Polynt Composites USA VA | Manufacturing | 0 | — | A |
| PolyOne KS | — | 0 | — | — |
| Polyone OH | Manufacturing | 0 | — | A |
| PolyOne PA | — | 0 | — | — |
| PolyOne Corporation COVID19 NC | — | 0 | — | — |
| PolyOne Designed Structures and Solutions IN | — | 0 | — | — |
| Polyonics NH | Manufacturing | 0 | — | A |
| Polypack, Inc FL | Manufacturing | 0 | — | D |
| PolyPeptide Laboratories San Diego CA | Manufacturing | 0 | — | B |
| POLYPEPTIDE LABORATORIES, INC CA | Manufacturing | 0 | — | F |
| Polyphase System Inc. GU | Construction | 5 | $45,086 | — |
| PolyPipe TN | Manufacturing | 0 | — | F |
| PolyQuest NC | Management of Companies | 0 | — | F |
| PolyQuest SC | Manufacturing | 0 | — | F |
| Polyrific Inc. NY | Professional & Technical Services | 1 | $126,000 | — |
| PolyScience IL | Manufacturing | 0 | — | F |
| Polysciences Inc. PA | Manufacturing | 0 | — | B |
| Polyset Company, Inc. NY | Manufacturing | 0 | — | A |
| POLYSOURCE LLC d/b/a Epsilyte OH | Manufacturing | 0 | — | D |
| Polytainers Inc. MO | Manufacturing | 0 | — | A |
| Polytek Development Corp. CA | Manufacturing | 0 | — | F |
| Polytek Development Corp. IN | Manufacturing | 0 | — | A |
| Polytek Development Corp. MI | Wholesale Trade | 0 | — | A |
| Polytek Development Corp. MN | Manufacturing | 0 | — | F |
| Polytek Development Corp. PA | Manufacturing | 0 | — | D |
| Polytemp Corporation MD | Construction | 0 | — | A |
| Polytex Fibers, Corp. TX | Manufacturing | 0 | — | C |
| Polyurethane Machinery Corp NJ | Construction | 0 | — | D |
| polyurethane specialties company NJ | Manufacturing | 0 | — | F |
| Polyvel, Inc NJ | Manufacturing | 0 | — | F |
| Polyventive LLC GA | Manufacturing | 0 | — | F |
| Polyvinyl Films Inc. MA | Manufacturing | 0 | — | F |
