| Pallets Associates, Inc. LA | Transportation & Warehousing | 0 | — | A |
| Pallets Associates, Inc. TX | Transportation & Warehousing | 0 | — | A |
| Pallets Inc NY | Manufacturing | 0 | — | D |
| Pallette Stone Corp NY | Manufacturing | 0 | — | C |
| Pallette Stone Corp. (2 sites) NY | — | 0 | — | — |
| Palliative Care Services TN | Healthcare & Social Assistance | 0 | — | A |
| Pallidus Inc NY | Manufacturing | 0 | — | F |
| Palm Aluminum and Glass Inc. FL | Manufacturing | 0 | — | A |
| Palm Beach Cast Stone Inc FL | Manufacturing | 0 | — | A |
| Palm Beach Club Services, LLC FL | Accommodation & Food Services | 0 | — | F |
| Palm Beach County Landscape FL | Administrative & Waste Services | 0 | — | A |
| Palm Beach County School District FL | Educational Services | 1 | $49,233 | — |
| Palm Beach Delivers LLC FL | Transportation & Warehousing | 0 | — | F |
| Palm Beach Gardens Marriott FL | Accommodation & Food Services | 0 | — | F |
| Palm Beach Gardens Medical Center FL | Healthcare & Social Assistance | 0 | — | F |
| Palm Beach Health Care Agency, llc NY | Healthcare & Social Assistance | 0 | — | A |
| Palm Beach Imports, Inc. FL | Retail Trade | 0 | — | B |
| Palm Beach Logistics, LLC FL | Transportation & Warehousing | 0 | — | B |
| Palm Beach Metal, Inc. FL | Wholesale Trade | 0 | — | C |
| Palm Beach Nursing Center FL | Healthcare & Social Assistance | 0 | — | F |
| Palm Breezes Home Health Services, LLC DBA Palm Garden Home Health FL | Healthcare & Social Assistance | 0 | — | A |
| Palm Casual Furniture Products Inc FL | Retail Trade | 0 | — | C |
| Palm City Palms & Tropicals FL | Retail Trade | 0 | — | A |
| Palm Coast Investors of Duluth LLC FL | Accommodation & Food Services | 0 | — | A |
| PALM COMMODITIES INTERNATIONAL LLC TN | Manufacturing | 0 | — | A |
| Palm Consulting, LLC. CA | Healthcare & Social Assistance | 0 | — | F |
| PALM DESERT CA | Healthcare & Social Assistance | 0 | — | F |
| Palm Desert Door & Hardware CA | Construction | 0 | — | F |
| Palm Desert Pet Hospital CA | Professional & Technical Services | 0 | — | A |
| Palm Dr.Hospital/Palm Dr.Hand&Physical Therapy CA | — | 0 | — | — |
| Palm Express Inc FL | Transportation & Warehousing | 0 | — | B |
| Palm Garden of Aventura, LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Palm Garden of Clearwater, LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Palm Garden of Gainesville, LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Palm Garden of Jacksonville, LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Palm Garden of Largo, LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Palm Garden of Ocala, LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Palm Garden of Orlando, LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Palm Garden of Pinellas, LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Palm Garden of Port St. Lucie, LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Palm Garden of Sun City Center, LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Palm Garden of Tampa, LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Palm Garden of Vero Beach, LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Palm Garden of West Palm Beach, LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Palm Garden of Winter Haven, LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Palm Gardens Health & Rehabilitation, LLC AL | Healthcare & Social Assistance | 0 | — | F |
| Palm Gardens Health and Rehabilitation, LLC AL | Healthcare & Social Assistance | 0 | — | F |
| Palm Harbor Homes AZ | — | 0 | — | — |
| Palm Harbor Homes - Addison TX | — | 0 | — | — |
| Palm Harbor Homes - Kyle 2 TX | — | 0 | — | — |
