| Pondsco Facility Services FL | Administrative & Waste Services | 0 | — | F |
| Pondsco Facility Services TX | Administrative & Waste Services | 0 | — | F |
| Ponsse North America WI | Wholesale Trade | 0 | — | A |
| Pontchartrain Detroit Hotel llc MI | Accommodation & Food Services | 0 | — | A |
| Pontchartrain Mechanical, LLC LA | Construction | 0 | — | B |
| Ponte Vedra Inn & Club FL | — | 0 | — | — |
| Ponte Vedra Inn & Club Epping Forest Yacht & Country Club FL | — | 0 | — | — |
| Ponte Vineyard Inn, LLC CA | — | 0 | — | — |
| Pontiac Foods SC | Manufacturing | 0 | — | B |
| Pontiac General Hospital MI | Healthcare & Social Assistance | 0 | — | F |
| Pontis Research, Inc. CA | Professional & Technical Services | 2 | $137,500 | — |
| Pontoon Boat LLC IN | Manufacturing | 0 | — | A |
| Pontoon Solutions, Inc. MI | Professional & Technical Services | 1 | $128,000 | — |
| Pontotoc Health and Rehab MS | Healthcare & Social Assistance | 0 | — | F |
| Pontrelli & Laricchia CA | Manufacturing | 0 | — | A |
| Pony Bird Incorporated MO | Healthcare & Social Assistance | 0 | — | F |
| Pony Construction Inc. CA | Construction | 0 | — | F |
| Pony Express DSP TX | Transportation & Warehousing | 0 | — | F |
| Pony Express North NE | Retail Trade | 0 | — | F |
| Pony Xpress Delivery FXG Corp. OH | Transportation & Warehousing | 0 | — | C |
| Pony Xpress Delivery LH Corp OH | Transportation & Warehousing | 0 | — | B |
| Pony.AI, Inc. CA | Professional & Technical Services | 1 | $97,700 | — |
| Ponzani Nurseries, LLC OH | Administrative & Waste Services | 0 | — | A |
| Ponzi Vineyards OR | Manufacturing | 0 | — | A |
| pool burger TX | Accommodation & Food Services | 0 | — | A |
| Pool Corporation NY | Wholesale Trade | 0 | — | A |
| Pool Corporation OH | Wholesale Trade | 0 | — | A |
| Pool Covers Inc. CA | Retail Trade | 0 | — | A |
| Pool Day, Inc. NY | Retail Trade | 1 | $123,000 | — |
| Pool Operation Management, Inc. NJ | Administrative & Waste Services | 0 | — | A |
| POOLCORP AZ | Wholesale Trade | 0 | — | A |
| POOLCORP CA | Wholesale Trade | 0 | — | A |
| POOLCORP FL | Wholesale Trade | 0 | — | B |
| POOLCORP LA | Wholesale Trade | 0 | — | A |
| POOLCORP MN | Wholesale Trade | 0 | — | A |
| POOLCORP MS | Wholesale Trade | 0 | — | A |
| POOLCORP NJ | Wholesale Trade | 0 | — | A |
| POOLCORP TX | Wholesale Trade | 0 | — | A |
| Poole & Kent Company of Florida FL | Construction | 0 | — | D |
| Poole & Kent Corporation MD | Manufacturing | 0 | — | A |
| Poole Anderson Construction PA | Construction | 0 | — | A |
| Poole Chemical Co, Inc. TX | Wholesale Trade | 0 | — | B |
| Poole Construction Services, LLC TX | Construction | 0 | — | F |
| Poole Group Inc IN | Construction | 0 | — | A |
| Poole Roofing Co., Inc LA | Construction | 0 | — | A |
| Pooler Enterprises, Inc. NY | Construction | 0 | — | B |
| Pooles Construction, Inc. CA | Construction | 0 | — | F |
| Poolmaster CA | Manufacturing | 0 | — | F |
| Poolside Vegas, LLC FL | Accommodation & Food Services | 0 | — | A |
| Poolside, Inc. CA | Professional & Technical Services | 1 | $190,000 | — |
