| PACO Group, Inc. NY | Construction | 1 | $108,160 | — |
| Pacon Manufacturing Corporation NJ | — | 0 | — | — |
| Pacon Mfg NC | Manufacturing | 0 | — | F |
| Pacor Inc GA | Manufacturing | 0 | — | A |
| Pacor Inc NC | Manufacturing | 0 | — | A |
| Pacor Inc. NJ | Manufacturing | 0 | — | F |
| PacPartners dba Pizza Hut CA | — | 0 | — | — |
| PacPizza dba Pizza Hut CA | — | 0 | — | — |
| PacPizza dba Pizza Hut - 011664 CA | — | 0 | — | — |
| PacPizza dba Pizza Hut - 011728 CA | — | 0 | — | — |
| PacPizza dba Pizza Hut - 011729 CA | — | 0 | — | — |
| PacPizza dba Pizza Hut - 011730 CA | — | 0 | — | — |
| PacPizza dba Pizza Hut - 011753 CA | — | 0 | — | — |
| PacPizza dba Pizza Hut - 011755 CA | — | 0 | — | — |
| PacPizza dba Pizza Hut - 011761 CA | — | 0 | — | — |
| PacPizza dba Pizza Hut - 014697 CA | — | 0 | — | — |
| PacPizza dba Pizza Hut - 032516 CA | — | 0 | — | — |
| Pacproinc, LLC PA | Manufacturing | 0 | — | A |
| PacRim Engineering, Inc. CA | Professional & Technical Services | 2 | $87,500 | — |
| PACS CA | Healthcare & Social Assistance | 0 | — | F |
| PACS KY | Healthcare & Social Assistance | 0 | — | F |
| PACS OH | Healthcare & Social Assistance | 0 | — | F |
| PACS industries, Inc. OH | — | 0 | — | — |
| Pacston Corporation AZ | Professional & Technical Services | 2 | $75,000 | — |
| Pact One LLC NJ | Construction | 0 | — | F |
| PACT Pharma, Inc. CA | — | 0 | — | — |
| Pact Two, LLC NJ | Construction | 0 | — | F |
| Pactiv AR | Manufacturing | 0 | — | B |
| Pactiv NJ | — | 0 | — | — |
| Pactiv OH | Manufacturing | 0 | — | D |
| Pactiv WV | Manufacturing | 0 | — | A |
| Pactiv Corporation GA | Manufacturing | 0 | — | C |
| Pactiv Corporation MN | Manufacturing | 0 | — | C |
| Pactiv corporation SC | Manufacturing | 0 | — | C |
| Pactiv Corporation TX | — | 0 | — | D |
| Pactiv Evergreen CA | — | 0 | — | A |
| Pactiv Evergreen GA | Transportation & Warehousing | 0 | — | A |
| Pactiv Evergreen ID | Manufacturing | 0 | — | A |
| Pactiv Evergreen IL | Manufacturing | 0 | — | A |
| Pactiv Evergreen NC | Transportation & Warehousing | 0 | — | A |
| Pactiv Evergreen OH | — | 0 | — | — |
| Pactiv Evergreen PA | Manufacturing | 0 | — | A |
| Pactiv Evergreen SC | Manufacturing | 0 | — | F |
| Pactiv Evergreen TX | — | 0 | — | A |
| Pactiv Evergreen Inc. Canton Paper Mill NC | — | 0 | — | — |
| Pactiv Food Service/food Packaging TX | — | 0 | — | — |
| Pactiv LLC CA | Manufacturing | 0 | — | B |
| Pactiv LLC IL | Manufacturing | 4 | $1,315,677 | C |
| Pactiv LLC NC | Manufacturing | 0 | — | A |
| Pactiv LLC NY | Manufacturing | 0 | — | C |
