| Parts Authority LLC NY | Wholesale Trade | 1 | $165,000 | D |
| Parts Authority LLC OH | Wholesale Trade | 0 | - | D |
| Parts Authority LLC OR | Wholesale Trade | 0 | - | F |
| Parts Authority LLC TX | Wholesale Trade | 0 | - | F |
| Parts Authority LLC UT | Wholesale Trade | 0 | - | F |
| Parts Center Hawaii HI | - | 0 | - | - |
| Partsearch Technologies, Inc. NY | - | 0 | - | - |
| Partum Prime Partners MN | Transportation & Warehousing | 0 | - | C |
| Party City CORPORATION NJ | Retail Trade | 1 | $123,179 | - |
| Party City Holdings INC KY | Manufacturing | 0 | - | F |
| Party City Holdings INC MN | Manufacturing | 0 | - | C |
| Party City Holdings INC NY | Transportation & Warehousing | 0 | - | B |
| Party City Store #1093 MD | - | 0 | - | - |
| Party City Store #1096 MD | - | 0 | - | - |
| Party City Store #738 MD | - | 0 | - | - |
| Party Reflections, Inc. NC | Real Estate | 0 | - | F |
| Party Rental Ltd. NJ | Real Estate | 0 | - | F |
| Parx Casino PA | - | 0 | - | - |
| Parx Racing PA | - | 0 | - | - |
| Pasa Services, Inc. dba Flamingo Graphics FL | - | 0 | - | - |
| Pasaca Capital Inc. CA | Management of Companies | 2 | $80,000 | - |
| Pasadena Manor FL | - | 0 | - | - |
| Pasadena Meadows CA | Healthcare & Social Assistance | 0 | - | - |
| Pasadena Park Healthcare & Wellness Center CA | - | 0 | - | - |
| Pasadena Park Healthcare & Wellness Ctr CA | Healthcare & Social Assistance | 0 | - | F |
| Pasadena Symphony Association CA | - | 0 | - | - |
| Pasadena Symphony Association (PSA) CA | - | 0 | - | - |
| Pasadena Unified School District CA | Educational Services | 7 | $100,056 | - |
| Paschal Heating and Air Conditioning Co., Inc. AR | Construction | 0 | - | F |
| Paschall Truck Lines, Inc KY | Transportation & Warehousing | 0 | - | C |
| Pasco Processing WA | Manufacturing | 0 | - | F |
| Pasco-Pinellas Hillsborough Community Health System, Inc. FL | Healthcare & Social Assistance | 2 | $72,987 | - |
| Pasea Hotel and Spa CA | - | 0 | - | - |
| Paseo Restaurant Venture LLC dba Great Maple CA | - | 0 | - | - |
| Pasha Automotive Services CA | Transportation & Warehousing | 0 | - | F |
| Pasha Stevedoring & Terminals L.P. CA | Transportation & Warehousing | 0 | - | F |
| Paslin MI | Manufacturing | 0 | - | C |
| Paslode MS | - | 0 | - | - |
| Paslode TN | - | 0 | - | - |
| Paslode (Illinois Tool Works) MS | - | 0 | - | - |
| Pasquesi Sheppard LLC IL | - | 1 | $88,000 | - |
| Pass-Forward LLC GA | Transportation & Warehousing | 0 | - | F |
| Passages CA | Healthcare & Social Assistance | 0 | - | F |
| Passages to Recovery UT | - | 0 | - | - |
| Passages-CentraCare MN | - | 0 | - | - |
| Passageways, INC. IN | Professional & Technical Services | 2 | $197,621 | - |
| Passaic Arts and Science Charter School NJ | Educational Services | 1 | $72,600 | - |
| Passaic County Sheriff's Department NJ | Public Administration | 0 | - | D |
| Passaic Valley Water Commission NJ | Utilities | 0 | - | F |
| Passavant Memorial Homes, INC. PA | Healthcare & Social Assistance | 0 | - | F |
