| Palo Alto Concrete & Construction Inc. CA | Construction | 0 | — | F |
| Palo Alto County Health System IA | Healthcare & Social Assistance | 0 | — | F |
| Palo Alto Medical Foundation- Sutter Health CA | — | 0 | — | — |
| Palo Alto Networks, Inc. CA | Professional & Technical Services | 214 | $243,441 | — |
| Palo Alto University CA | Educational Services | 1 | $71,163 | — |
| Palo Alto Veterans Institute for Research CA | Professional & Technical Services | 4 | $96,870 | — |
| Palo Duro Pharmacy Operations LLC TX | Retail Trade | 0 | — | A |
| Palo Pinto General Hospital TX | Healthcare & Social Assistance | 0 | — | B |
| PALO PINTO HOSPITAL DISTRICT TX | Healthcare & Social Assistance | 1 | $60,320 | F |
| Palo Pinto Nursing Center TX | Healthcare & Social Assistance | 0 | — | A |
| Palo Verde Hospital CA | Healthcare & Social Assistance | 0 | — | A |
| Palo Verde Plastering, Inc. AZ | Construction | 0 | — | F |
| PALOMA HARVESTNG INC FL | Agriculture & Forestry | 0 | — | B |
| Paloma Partners Management Company CT | Finance & Insurance | 1 | $250,000 | — |
| Paloma Pressure Control TX | Mining & Extraction | 0 | — | A |
| Palomar Airport Center LLC CA | Transportation & Warehousing | 0 | — | A |
| Palomar Beverage Company TX | Management of Companies | 0 | — | A |
| Palomar Beverage Company LLC- Quench Fine Wines AZ | Wholesale Trade | 0 | — | A |
| Palomar Beverage Company LLC- Victory Wine Group- Austin TX | Wholesale Trade | 0 | — | A |
| Palomar Beverage Company LLC- Victory Wine Group- Irving TX | Wholesale Trade | 0 | — | A |
| Palomar Beverage Company-FWS Distributors-Orlando FL | Wholesale Trade | 0 | — | A |
| Palomar Health CA | Healthcare & Social Assistance | 0 | — | F |
| Palomar Health Rehab Institute CA | Healthcare & Social Assistance | 0 | — | A |
| Palomar Medical Center CA | — | 0 | — | — |
| PALOMAR VISTA HEALTHCARE CENTER CA | Healthcare & Social Assistance | 0 | — | F |
| PALOMBO'S MED-RITE PHARMACY NJ | — | 0 | — | — |
| Palomino Continuing Care Center Ltd. Co. d/b/a Palomino Place TX | Healthcare & Social Assistance | 0 | — | D |
| Palos Community Consolidated School District 118 IL | Educational Services | 0 | — | A |
| Palos Fire Protection District IL | Public Administration | 0 | — | F |
| Palos Health Surgery Center IL | Healthcare & Social Assistance | 0 | — | F |
| Palos Imagin IL | Healthcare & Social Assistance | 0 | — | F |
| PALOS VERDES BUILDING CORP CA | Manufacturing | 0 | — | F |
| Palouse Power, LLC WA | Construction | 0 | — | A |
| Palram Americas PA | Manufacturing | 0 | — | F |
| Palram Panels - PPI PA | Manufacturing | 0 | — | A |
| Pals Brewing Company NE | Manufacturing | 0 | — | C |
| Pals Electric, Inc. IL | Construction | 0 | — | A |
| PALS, INC. MN | Agriculture & Forestry | 0 | — | A |
| Paltech Enterprises of Arkansas AR | Manufacturing | 0 | — | F |
| Paltech Enterprises of Arkansas -Springdale AR | Manufacturing | 0 | — | A |
| Paltech Enterprises of Illinois IL | Manufacturing | 0 | — | A |
| paluca petroleum, inc OK | Mining & Extraction | 0 | — | F |
| Palumbo Block Co., Inc. NY | Manufacturing | 0 | — | F |
| PAM Clear Lake North TX | Healthcare & Social Assistance | 0 | — | F |
| PAM Health PA | Healthcare & Social Assistance | 0 | — | A |
| PAM Health Rehabilitation Hospital of Sugarland TX | Healthcare & Social Assistance | 0 | — | F |
| PAM Health, LLC AZ | Healthcare & Social Assistance | 0 | — | F |
| PAM Health, LLC KS | Healthcare & Social Assistance | 0 | — | F |
| PAM Health, LLC LA | Healthcare & Social Assistance | 0 | — | D |
| PAM Health, LLC MO | Healthcare & Social Assistance | 0 | — | F |
