| Paisano Service & Supply Inc. TX | Mining & Extraction | 0 | — | A |
| PAISD TX | Educational Services | 2 | $52,400 | — |
| Paisley Crafts, LLC CA | Manufacturing | 0 | — | C |
| Paisley House OH | Healthcare & Social Assistance | 0 | — | F |
| Pajarito MN | — | 0 | — | — |
| Pajaro Dunes Company CA | Real Estate | 0 | — | D |
| Pajaro Valley Laser Leveling CA | Construction | 0 | — | F |
| PAJCO Support Teams, Inc. MO | Management of Companies | 0 | — | A |
| Pajosys Technologies LLC AZ | Professional & Technical Services | 1 | $90,000 | — |
| Pajunk Medical Supply GA | Manufacturing | 0 | — | A |
| Pajunk Medical Systems, L.P. GA | Manufacturing | 0 | — | A |
| Pak ‘N Save Foods CA | — | 0 | — | — |
| Pak Management Group MN | Administrative & Waste Services | 0 | — | F |
| PAK Solutions, LLC NH | Manufacturing | 0 | — | F |
| Pak Technologies Holding Company, Inc. NY | Manufacturing | 0 | — | A |
| Pak Technologies Holding Company, Inc. VA | Manufacturing | 0 | — | A |
| Pak Technologies Holding Company, Inc. WI | Manufacturing | 0 | — | D |
| Pak-A-Sak Food Stores, Inc. NC | Retail Trade | 0 | — | A |
| Pak-it Displays, LLC PA | Manufacturing | 0 | — | F |
| Pak-Lite Inc. GA | Manufacturing | 0 | — | F |
| pak-lite,inc NC | Manufacturing | 0 | — | B |
| PAKALI INVESTMENTS LLC FL | Construction | 1 | $51,771 | — |
| PAKS Logistics OH | Transportation & Warehousing | 0 | — | F |
| PakSafe Industries PA | Transportation & Warehousing | 0 | — | A |
| Paksn Inc CA | Healthcare & Social Assistance | 0 | — | F |
| PakTech OR | Manufacturing | 0 | — | F |
| PAL Environmental Services NY | Administrative & Waste Services | 0 | — | F |
| Pal Management MN | Finance & Insurance | 0 | — | A |
| Pal Management WI | Finance & Insurance | 0 | — | F |
| PAL-CON, LLC TX | Manufacturing | 0 | — | A |
| Pal-Serv of Charlotte NC | Manufacturing | 0 | — | F |
| Pal-Serv of Dallas TX | Manufacturing | 0 | — | F |
| Pal-Serv of Little Rock AR | Manufacturing | 0 | — | B |
| Pal-Serv of Oklahoma City OK | Manufacturing | 0 | — | F |
| Pala Casino Spa Resort CA | Accommodation & Food Services | 0 | — | C |
| Palace Care & Rehab TN | Healthcare & Social Assistance | 0 | — | C |
| Palace Construction Co., Inc. CO | Construction | 1 | $80,000 | F |
| Palace Entertainment CA | Arts & Entertainment | 0 | — | D |
| Palace Entertainment NH | Arts & Entertainment | 0 | — | F |
| Palace Entertainment PA | Arts & Entertainment | 0 | — | F |
| Palace Entertainment/Parques Reuinidos CA | Arts & Entertainment | 0 | — | A |
| Palace Station Hotel and Casino NV | — | 0 | — | — |
| Palacio Premium Service, Inc FL | Administrative & Waste Services | 1 | $72,500 | — |
| Palacios Investments UT | Real Estate | 1 | $99,840 | — |
| Paladar CA | Manufacturing | 0 | — | F |
| Paladin Attachments IA | Manufacturing | 0 | — | F |
| Paladin Brands Group, INC/Paladin Attachments TN | Manufacturing | 0 | — | F |
| Paladin Capital Inc. IN | Transportation & Warehousing | 0 | — | C |
| Paladin Capital, Inc TN | Management of Companies | 0 | — | A |
| Paladin Delivery Services, LLC TX | Transportation & Warehousing | 0 | — | C |
