| Panelized Structures, Inc. CA | Construction | 0 | — | F |
| Panelmatic Building Solutions Inc. OH | Manufacturing | 0 | — | F |
| PANELMATIC YOUNGSTOWN INC OH | Manufacturing | 0 | — | A |
| PanelTEK LLC WI | Manufacturing | 0 | — | A |
| Panera NJ | — | 0 | — | — |
| Panera Bread MA | — | 0 | — | — |
| Panera Bread, Bristol, Farmington, Hartford, Lisbon, Mashantucket, West Hartford CT | — | 0 | — | — |
| Panera LLC MO | Accommodation & Food Services | 1 | $97,375 | — |
| Panera, LLC AZ | — | 0 | — | — |
| Panera, LLC CA | — | 0 | — | — |
| Panera, LLC GA | — | 0 | — | — |
| Panera, LLC KS | — | 0 | — | — |
| Panera, LLC MD | — | 0 | — | — |
| Panera, LLC NC | — | 0 | — | — |
| Panera, LLC (Panera Bread) IL | — | 0 | — | — |
| Panera, LLC dba Panera MA | — | 0 | — | — |
| Panera, LLC Fresh Dough Facility FL | — | 0 | — | — |
| Panera, LLC Fresh Dough Facility MI | — | 0 | — | — |
| Panera, LLC Fresh Dough Facility TX | — | 0 | — | — |
| PaneVita Foods LLC NY | Manufacturing | 0 | — | F |
| PANGEA CONSULTING CO | Professional & Technical Services | 1 | $117,250 | — |
| Pangea Cyber Corporation CA | Information & Media | 1 | $227,000 | — |
| PangTong Wellhead USA Inc. TX | Wholesale Trade | 1 | $69,000 | — |
| PANH EMP LLC PA | Healthcare & Social Assistance | 0 | — | F |
| Panha Solutions Inc NY | Professional & Technical Services | 3 | $118,033 | — |
| Panhandle Coop NE | Retail Trade | 0 | — | A |
| Panhandle Cooperative Assn NE | Retail Trade | 0 | — | A |
| PANHANDLE ELITE SPORTS MEDICINE, LLC TX | Educational Services | 1 | $62,400 | — |
| PANHANDLE FORESTRY SERVICES LLC FL | Agriculture & Forestry | 0 | — | A |
| Panhandle Grading & Paving, Inc. FL | Construction | 0 | — | D |
| Panhandle Growers, Inc. FL | Agriculture & Forestry | 0 | — | A |
| PANHANDLE LAND MANAGEMENT SERVICES INC FL | Agriculture & Forestry | 0 | — | A |
| Panhandle Power Solutions LLC FL | Construction | 0 | — | F |
| PanHealth MD PLLC PA | Healthcare & Social Assistance | 1 | $83,200 | — |
| Pankl Aerospace CA | Manufacturing | 0 | — | C |
| Panko Electrical & Maint., Inc NY | Construction | 0 | — | F |
| Pannekoeken Huls - St. Louis Park MN | — | 0 | — | — |
| Pannier Corporation PA | Manufacturing | 0 | — | F |
| Pano Al, Inc. CA | Professional & Technical Services | 1 | $186,660 | — |
| Panoche Water District CA | Utilities | 0 | — | F |
| Panoff Publishing Inc FL | Information & Media | 1 | $100,000 | — |
| Panoplia Laboratories, Inc. MA | Professional & Technical Services | 1 | $79,643 | — |
| Panorama WA | Healthcare & Social Assistance | 0 | — | F |
| Panorama Antennas Ltd. TX | Manufacturing | 0 | — | F |
| Panorama Consulting and Engineering, Inc MA | Professional & Technical Services | 5 | $104,333 | — |
| Panorama Coordinated Services CO | Administrative & Waste Services | 0 | — | A |
| Panorama Gardens Nursing & Rehabilitation Center CA | Healthcare & Social Assistance | 0 | — | F |
| Panorama Mortgage Group NV | — | 0 | — | — |
| Panorama Pediatric Group NY | Healthcare & Social Assistance | 0 | — | A |
| Panorama Windows, Ltd. NY | Manufacturing | 0 | — | C |
