| Pueblo Construction Inc. CA | Construction | 0 | — | A |
| Pueblo Diversified Industries, Inc. CO | Healthcare & Social Assistance | 0 | — | A |
| Pueblo Electrics Inc CO | Construction | 0 | — | F |
| Pueblo Hotel Supply d.b.a. Gradys Foodservice Equipment CO | Wholesale Trade | 0 | — | A |
| Pueblo Mechanical AZ | Construction | 0 | — | D |
| Pueblo Medical Imaging FL | Healthcare & Social Assistance | 0 | — | A |
| Pueblo Medical Imaging NC | Healthcare & Social Assistance | 0 | — | A |
| Pueblo Medical Imaging NV | Healthcare & Social Assistance | 0 | — | A |
| Pueblo Medical Investors, LLC CO | Healthcare & Social Assistance | 0 | — | F |
| Pueblo Norte Senior Living AZ | Healthcare & Social Assistance | 0 | — | C |
| PUEBLO REGENT CO | Healthcare & Social Assistance | 0 | — | F |
| Pueblo Retirement, L.L.C. CO | Healthcare & Social Assistance | 0 | — | F |
| Pueblo Springs AZ | Healthcare & Social Assistance | 0 | — | F |
| Pueblo Surgical Associates LLC CO | Healthcare & Social Assistance | 0 | — | F |
| Pueblo Truss Co., Inc. CO | Manufacturing | 0 | — | F |
| Puerto Rican Association for Human Development, Inc. NJ | Healthcare & Social Assistance | 0 | — | A |
| Puerto Rico Federal Affairs Administration DC | Public Administration | 0 | — | A |
| Puerto Rico Industries for the Blind Corp. PR | Manufacturing | 0 | — | F |
| PUERTO RICO NATIONAL GUARD PR | Construction | 0 | — | A |
| Puerto Rico Waste Industries PR | Administrative & Waste Services | 0 | — | F |
| Puerto Rico Wate Industries PR | Other Services | 0 | — | F |
| Puerto Viejo Wines, LLC. FL | Wholesale Trade | 2 | $66,000 | — |
| Puerto Waste Industries PR | Administrative & Waste Services | 0 | — | F |
| Puetz Design + Build SD | Construction | 0 | — | C |
| Puffer-Sweiven LP TX | Wholesale Trade | 0 | — | A |
| Puffy Muffin Inc. TN | Accommodation & Food Services | 0 | — | A |
| Puget Paving & Construction, Inc. WA | Construction | 0 | — | F |
| Puget Sound Clean Air Agency WA | Public Administration | 0 | — | A |
| Puget Sound Energy, Inc. WA | Utilities | 9 | $159,497 | B |
| PUGET SOUND HOSPITALITY LLC WA | Real Estate | 1 | $150,000 | — |
| PUGET SOUND KIDNEY CENTERS WA | Healthcare & Social Assistance | 0 | — | F |
| Puget Sound Logistics & Deliveries, Inc. WA | Transportation & Warehousing | 0 | — | F |
| Puget Sound Plants Inc. WA | Agriculture & Forestry | 0 | — | F |
| Puget Sound Regional Fire Authority WA | Public Administration | 0 | — | F |
| Puget Sound Regional Services WA | Healthcare & Social Assistance | 0 | — | F |
| Pugh Heating & A/C OH | Construction | 0 | — | F |
| Pugh Heating & Air Conditioning OH | Construction | 0 | — | F |
| Pugh Lubricants LLC GA | Wholesale Trade | 0 | — | F |
| Pugh Lubricants LLC NC | Wholesale Trade | 0 | — | C |
| Puglia Engineering, Inc. CA | — | 0 | — | — |
| Pugmire Ford of Carrollton GA | Retail Trade | 0 | — | F |
| Pugmire Ford of Cartersville GA | Retail Trade | 0 | — | B |
| Pugmire Lincoln of Marietta GA | Retail Trade | 0 | — | F |
| Pui Tak Center IL | Healthcare & Social Assistance | 1 | $48,880 | — |
| Puig USA, Inc. NY | Retail Trade | 2 | $152,152 | — |
| Pukall Lumber Company Inc WI | Manufacturing | 0 | — | F |
| Pulama Lanai (Rock & Concrete Operations) HI | — | 0 | — | — |
| Pulaski County VA | Public Administration | 0 | — | A |
| Pulaski County Fiscal Court KY | Public Administration | 0 | — | F |
| PULASKI COUNTY PUBLIUC SERVICE AUTHORITY VA | Administrative & Waste Services | 0 | — | F |
