| Pacer Express TX | Transportation & Warehousing | 0 | - | F |
| Pacers Basketball LLC IN | Arts & Entertainment | 0 | - | F |
| Paces AI Inc. NY | Professional & Technical Services | 1 | $130,000 | - |
| PacesettersTN TN | Healthcare & Social Assistance | 0 | - | F |
| Pacfresh CA | - | 0 | - | - |
| Pacha Soap Co NE | Manufacturing | 0 | - | F |
| Pacheco & Neach, P.C. CA | Professional & Technical Services | 1 | $120,000 | - |
| Pacific 2.1 Entertainment Group, Inc. CA | - | 0 | - | - |
| Pacific Aerospace Consulting, Inc CA | Professional & Technical Services | 1 | $176,290 | - |
| Pacific Ag Rentals CA | Real Estate | 0 | - | F |
| Pacific Air Switch Corporation OR | Manufacturing | 0 | - | F |
| Pacific Alliance Medical Center CA | - | 0 | - | - |
| Pacific American Fish Co. CA | Manufacturing | 0 | - | F |
| Pacific Anesthesia, Inc. HI | Healthcare & Social Assistance | 1 | $239,200 | - |
| Pacific Architects and Engineers (PAE) MO | - | 0 | - | - |
| Pacific Architectural Wood Products, Inc. OR | Manufacturing | 0 | - | F |
| Pacific Auto Recycling Center CA | Wholesale Trade | 0 | - | - |
| Pacific Aviation Corporation CA | Transportation & Warehousing | 0 | - | C |
| Pacific Bay Christian School, Inc CA | Educational Services | 1 | $73,000 | - |
| Pacific Bay Masonry CA | - | 0 | - | - |
| Pacific Beach Ale House, Inc CA | - | 0 | - | - |
| Pacific Bearing Company IL | Manufacturing | 2 | $79,588 | - |
| Pacific Bell Telephone Company CA | Information & Media | 0 | - | F |
| Pacific Bells Inc. dba Taco Bell #34201 CA | - | 0 | - | - |
| Pacific Beverage Company CA | Wholesale Trade | 0 | - | F |
| Pacific Biolabs, INC. CA | Professional & Technical Services | 1 | $110,959 | - |
| Pacific Biosciences of California, Inc. CA | Manufacturing | 21 | $157,231 | B |
| Pacific BMW CA | - | 0 | - | - |
| Pacific Breeze Mechanical CA | Construction | 0 | - | F |
| Pacific Building Systems OR | Manufacturing | 0 | - | F |
| Pacific Cabinets Inc. ID | Manufacturing | 0 | - | F |
| Pacific Catch, Inc. CA | - | 0 | - | - |
| Pacific Cheese Co., Inc. CA | Wholesale Trade | 0 | - | B |
| Pacific Cheese Co., Inc. NV | Wholesale Trade | 0 | - | F |
| Pacific Cheese Co., Inc. TX | Wholesale Trade | 0 | - | F |
| Pacific Choice Brands CA | Manufacturing | 0 | - | F |
| Pacific City Operations, LLC CA | Accommodation & Food Services | 0 | - | F |
| Pacific Clinics CA | Healthcare & Social Assistance | 0 | - | A |
| Pacific Clinics Advanced Behavioral Healthcare CA | - | 0 | - | - |
| Pacific Coast Companies, Inc. CA | Wholesale Trade | 2 | $135,169 | - |
| Pacific Coast Eatery, LLC., Animae CA | - | 0 | - | - |
| Pacific Coast Feather Co. PA | - | 0 | - | - |
| Pacific Coast Feather Cushion LLC CA | - | 0 | - | - |
| Pacific Coast Fruit Company OR | Wholesale Trade | 0 | - | F |
| Pacific Coast Fruit Company WA | Wholesale Trade | 0 | - | F |
| Pacific Coast Grill, Inc. CA | - | 0 | - | - |
| Pacific Coast Home Services CA | Construction | 0 | - | F |
| Pacific Coast Hospitality, LLC dba Holiday Inn Express CA | - | 0 | - | - |
| Pacific Coast Ms Industries Co., Ltd CA | - | 0 | - | - |
| Pacific Coast Sightseeing Tours & Charters Inc. CA | Transportation & Warehousing | 0 | - | F |
