| Pan Touring LLC MD | Arts & Entertainment | 0 | — | A |
| PAN-AMERICAN LIFE INSURANCE COMPANY LA | Finance & Insurance | 1 | $148,500 | A |
| Pan-O-Gold Baking Co. IA | Manufacturing | 0 | — | F |
| Pan-O-Gold Baking Co. MN | Manufacturing | 0 | — | F |
| Pan-O-Gold Baking Co. ND | Manufacturing | 0 | — | B |
| Pan-O-Gold Baking Co. SD | Manufacturing | 0 | — | F |
| Pan-O-Gold Baking Co. WI | Manufacturing | 0 | — | F |
| Pan-Oceanic Engineering Co. IL | Professional & Technical Services | 3 | $105,167 | — |
| Pan-Oston KY | Manufacturing | 0 | — | F |
| Pan-Pacific Mechanical CA | Construction | 0 | — | B |
| Pan-Pacific Mechanical HI | Construction | 0 | — | F |
| Pana Community Hospital IL | Healthcare & Social Assistance | 0 | — | C |
| Panacea Construction Group LLC WY | Construction | 0 | — | A |
| Panacea Direct, Inc. NJ | Professional & Technical Services | 1 | $112,923 | — |
| Panacea Health Corp. PA | Healthcare & Social Assistance | 0 | — | F |
| Panacea Life Sciences, Inc. CO | Manufacturing | 0 | — | F |
| Panacea Products Corporation IA | Manufacturing | 0 | — | A |
| Panacea Products Corporation IL | Manufacturing | 0 | — | C |
| Panacea Products Corporation OH | Transportation & Warehousing | 0 | — | A |
| Panalpina SC | — | 0 | — | — |
| Panalpina, Inc NY | — | 0 | — | — |
| Panam Export Services, L.L.C. FL | Wholesale Trade | 0 | — | A |
| Panama city OPCO LLC FL | Healthcare & Social Assistance | 0 | — | A |
| Panama Transfer IA | Transportation & Warehousing | 0 | — | A |
| Panama Transfer SD | Transportation & Warehousing | 0 | — | C |
| Panama-Buena Vista Union School District CA | Transportation & Warehousing | 0 | — | F |
| PanAmerican Seed Company CA | Agriculture & Forestry | 0 | — | F |
| PanAmerican Seed Elburn IL | Wholesale Trade | 0 | — | F |
| Panamex Pacific Inc AS | Wholesale Trade | 0 | — | A |
| Panasonic Automotive Systems America, LLC GA | Wholesale Trade | 7 | $138,616 | — |
| Panasonic Avionics Corporation CA | Professional & Technical Services | 15 | $161,701 | A |
| Panasonic Avionics Corporation WA | Professional & Technical Services | 0 | — | B |
| Panasonic Cloud Entertainment Company CA | — | 0 | — | — |
| Panasonic Connect North America Professional Services, LLC KS | Manufacturing | 0 | — | B |
| Panasonic Corporation of North America NJ | Wholesale Trade | 1 | $139,672 | — |
| Panasonic Corporation of North America (PNA) NJ | Wholesale Trade | 20 | $130,867 | — |
| Panasonic Disc Manufacturing CA | — | 0 | — | — |
| Panasonic Eco Solutions Solar America, OR | — | 0 | — | — |
| Panasonic Energy Corporation of America GA | Manufacturing | 0 | — | F |
| PANASONIC ENERGY CORPORATION OF NORTH AMERICA NJ | Manufacturing | 1 | $121,638 | — |
| Panasonic Energy Corporation of North America (PECNA) NV | Manufacturing | 1 | $226,664 | — |
| Panasonic Holding Company NH | Manufacturing | 0 | — | F |
| Panasonic Solar North America ("PSNA") NY | — | 0 | — | — |
| Panasonic Well LLC CA | Professional & Technical Services | 1 | $236,250 | — |
| Panattoni Development Company, Inc. CA | Real Estate | 1 | $135,000 | — |
| PanaVise NV | Other Services | 0 | — | F |
| Panavision GP, Inc. CA | — | 0 | — | — |
| Panavision International L.P. CA | Manufacturing | 0 | — | F |
| Panavision International L.P. NY | Manufacturing | 0 | — | F |
| PANCAKE S.A., INC. TX | Accommodation & Food Services | 0 | — | F |
