| PAM Health, LLC ND | Healthcare & Social Assistance | 0 | — | F |
| PAM Health, LLC NV | Healthcare & Social Assistance | 0 | — | F |
| PAM Health, LLC TX | Healthcare & Social Assistance | 0 | — | F |
| PAM Health, LLC. CO | Healthcare & Social Assistance | 0 | — | F |
| PAM Health, LLC. DE | Healthcare & Social Assistance | 0 | — | F |
| PAM Health, LLC. FL | Healthcare & Social Assistance | 0 | — | F |
| PAM Health, LLC. NC | Healthcare & Social Assistance | 0 | — | F |
| PAM Health, LLC. OH | Healthcare & Social Assistance | 0 | — | F |
| PAM Health, LLC. OK | Healthcare & Social Assistance | 0 | — | F |
| PAM Rehab of Victoria TX | Healthcare & Social Assistance | 0 | — | F |
| PAM Specialty Hospital LA | — | 0 | — | — |
| PAM Specialty Hospital of Wilkes Barre (Nanticoke) PA | Healthcare & Social Assistance | 0 | — | F |
| PAM Trading Corporation NC | Wholesale Trade | 0 | — | B |
| PAM Transport, Inc OH | Transportation & Warehousing | 0 | — | A |
| PAM Transport, Inc. AR | Transportation & Warehousing | 0 | — | A |
| PAM Transport, Inc. IN | Transportation & Warehousing | 0 | — | D |
| PAM Transport, Inc. MI | Transportation & Warehousing | 0 | — | F |
| PAM Transport, Inc. NC | Transportation & Warehousing | 0 | — | A |
| PAM Transport, Inc. TN | Transportation & Warehousing | 0 | — | A |
| PAM Transport, Inc. TX | Transportation & Warehousing | 0 | — | A |
| PAM's Auto Inc MN | Retail Trade | 0 | — | F |
| Pamal Broadcasting NY | Information & Media | 0 | — | A |
| Pamanes Enterprises Inc FL | Retail Trade | 0 | — | A |
| Pamarco IL | Manufacturing | 0 | — | A |
| Pamela's Products, Inc. CA | — | 0 | — | — |
| Pamida MI | — | 0 | — | — |
| Pamida (ShopKo) MO | — | 0 | — | — |
| PamirAl Inc. WA | Professional & Technical Services | 1 | $163,862 | — |
| Pamlico Air NC | Manufacturing | 0 | — | F |
| Pamlico Air NV | Manufacturing | 0 | — | F |
| pamlico home builders & supplies inc13646 NC | Retail Trade | 0 | — | F |
| Pamlico Yachtworks LLC. NC | Manufacturing | 0 | — | F |
| Pamlico-Air FL | Manufacturing | 0 | — | F |
| Pamlico-Air NC | Manufacturing | 0 | — | F |
| Pamm English Trucking, llc FL | Transportation & Warehousing | 0 | — | A |
| PAMPA BEVERAGE, LLC FL | Manufacturing | 1 | $115,000 | — |
| Pampered Chef IL | Retail Trade | 0 | — | A |
| PamTen, Inc. NJ | Professional & Technical Services | 58 | $107,621 | — |
| Pan America Electric, Inc. OK | Construction | 0 | — | A |
| Pan American Express, Inc. TX | Transportation & Warehousing | 0 | — | A |
| PAN AMERICAN GRAIN CO., INC PR | Manufacturing | 0 | — | B |
| PAN AMERICAN GRAIN MFG. CO., INC. PR | Manufacturing | 0 | — | F |
| Pan American Hotel (Panamendel Corp.) NY | — | 0 | — | — |
| PAN AMERICAN PROPERTIES PR | Manufacturing | 0 | — | F |
| Pan American Properties, Inc. CA | Real Estate | 0 | — | F |
| Pan Capital Multi-Strategy Management LLC NY | Finance & Insurance | 1 | $300,000 | — |
| PAN OCEANIC ENGINERRING INC IL | Construction | 0 | — | B |
| Pan Pacific Retail Management (Hawaii) Corporation HI | Administrative & Waste Services | 0 | — | B |
| Pan Pepin Inc. PR | Manufacturing | 0 | — | F |
| Pan Technology, Inc. NJ | Manufacturing | 0 | — | C |