| Potters Industries GA | Manufacturing | 0 | — | A |
| Potters Industries IA | Manufacturing | 0 | — | A |
| Potters Industries NC | Manufacturing | 0 | — | A |
| Potters Industries LLC OH | Manufacturing | 0 | — | F |
| Potters Industries, LLC NY | Manufacturing | 0 | — | A |
| Potters Industries, LLC TX | Manufacturing | 0 | — | A |
| Potterwyx Scented Candles & Soaps COVID19 NC | — | 0 | — | — |
| Pottery Barn MN | — | 0 | — | — |
| Pottery by Andy, Inc NH | Manufacturing | 0 | — | F |
| Potts & Callahan, Inc. MD | Construction | 0 | — | D |
| Potts Concrete, LLC TX | Construction | 0 | — | B |
| Pottsgrove Glass Co., Inc. PA | Construction | 0 | — | A |
| Pottstown Division PA | Construction | 0 | — | F |
| Pottstown Hospital PA | — | 0 | — | — |
| Potvin Holdings, Inc. MN | Healthcare & Social Assistance | 0 | — | F |
| Potvin Yard Services ME | Administrative & Waste Services | 0 | — | A |
| Poudre Canyon Health & Rehabilitation Center CO | Healthcare & Social Assistance | 0 | — | F |
| Poudre Infusion Therapy LLC CO | Retail Trade | 0 | — | C |
| Poudre Valley Air Services LLC CO | Construction | 0 | — | F |
| Poudre Valley Coop CO | Wholesale Trade | 0 | — | F |
| Poudre Valley Health System CO | Healthcare & Social Assistance | 0 | — | D |
| Poudre Valley Rural Electric Association, Inc CO | Utilities | 0 | — | F |
| Poudre Vallye Air of Northern Colorado Inc CO | Construction | 0 | — | F |
| Poughkeepsie Day School NY | — | 0 | — | — |
| POUGHKEEPSIE GRAND HOTEL NY | Accommodation & Food Services | 0 | — | F |
| Poughkeepsie Landing, LLC dba The Grandview NY | — | 0 | — | — |
| Poulin Lumber-US LBM LLC VT | Retail Trade | 0 | — | F |
| POULOMI TECHNOLOGIES, INC. NJ | Professional & Technical Services | 21 | $132,992 | — |
| Poultry Products Co Inc NH | Wholesale Trade | 0 | — | A |
| Poultry Products Company of Connecticut Inc CT | Wholesale Trade | 0 | — | A |
| Poultry Service Associates Inc. OH | Agriculture & Forestry | 0 | — | F |
| Poultry Specialties, Inc. VA | Wholesale Trade | 0 | — | B |
| Poundex Associates Corp. CA | Wholesale Trade | 0 | — | B |
| Pounds Photo Lab TX | — | 0 | — | — |
| Poured Brick Walls, Inc. MI | Construction | 0 | — | F |
| Pourlessoins, LLC GA | — | 0 | — | — |
| Pourlessoins, LLC dba Synergy Health Services and Zomleben, LLC dba Synergy Health Solutions FL | — | 0 | — | — |
| POW Collision CARSTAR NY | Other Services | 0 | — | A |
| POW Contracting WA | Construction | 0 | — | A |
| Poway Animal Hospital CA | Professional & Technical Services | 0 | — | A |
| Poway Auto Group CA | — | 0 | — | — |
| Poway RHF Housing Inc. dba Gateway & Gateway Gardens CA | Healthcare & Social Assistance | 0 | — | F |
| Powder Coating Plus, LLC OH | Manufacturing | 0 | — | A |
| Powder Coating Specialties, Inc. CO | Manufacturing | 0 | — | F |
| Powder Cote II MI | Manufacturing | 0 | — | F |
| Powder Processing and Technology, LLC IN | Manufacturing | 0 | — | F |
| Powder Ridge Mountain Park & Resort CT | Arts & Entertainment | 0 | — | A |
| Powder River Energy Corporation WY | Utilities | 0 | — | C |
| Powder River Transportation Service WY | Transportation & Warehousing | 0 | — | F |
| Powder River Transportation Services INC MT | Transportation & Warehousing | 0 | — | D |
