| P.F. Changs China Bistro, Inc. CA | — | 0 | — | — |
| P.F. Changs China Bistro, lnc. CA | — | 0 | — | — |
| P.F. Chang’s China Bistro IL | — | 0 | — | — |
| P.F. Markey, Inc MI | Wholesale Trade | 0 | — | A |
| P.F.Changs China Bistro CA | — | 0 | — | — |
| P.H. Broughton & Sons, Inc. IL | Construction | 0 | — | C |
| P.H. Works, Inc. NY | Construction | 0 | — | F |
| P.H.R. TECHNICAL SERVICES INC. GU | Construction | 1 | $46,946 | — |
| P.I.P.E. Inc IN | Construction | 0 | — | A |
| P.J Fitzpatrick, LLC MD | Construction | 0 | — | A |
| P.J. Fitzpatrick, LLC DE | Construction | 0 | — | F |
| P.J. Fitzpatrick, LLC NJ | Construction | 0 | — | F |
| P.J. Fitzpatrick, LLC PA | Construction | 0 | — | F |
| P.J. Hoerr Inc IL | Construction | 0 | — | D |
| P.J. Keating Company MA | Construction | 0 | — | A |
| P.J. Keating Company RI | Construction | 0 | — | A |
| P.J. Keating Company-Acushnet MA | Construction | 0 | — | A |
| P.J. Steel MI | Construction | 0 | — | A |
| P.L. Automotive, LLC dba Penske Lincoln CA | — | 0 | — | — |
| P.L. Marketing KY | — | 0 | — | — |
| P.L. Marketing, Inc. WV | — | 0 | — | — |
| P.N. Fire & Burglar Alarm Co., Inc. NY | Construction | 0 | — | F |
| P.Q.L., Inc. IL | Wholesale Trade | 0 | — | F |
| P.Q.L., Inc. MN | Wholesale Trade | 0 | — | A |
| P.R. Douglas Co., Inc. MA | Construction | 0 | — | A |
| p.r.n. Health Service, Inc. PA | Transportation & Warehousing | 0 | — | B |
| P.R.O. Building Systems, Inc. GA | Construction | 0 | — | F |
| P.S. Pibbs, Inc. NY | — | 0 | — | — |
| P.S.I. TN | — | 0 | — | — |
| P.T. Automotive, LLC dba Penske Toyota of Downey CA | — | 0 | — | — |
| P.T. Ferro Construction IL | Construction | 0 | — | B |
| P.T. Products & Services INC TX | Manufacturing | 0 | — | A |
| P.T.O Services Inc. IN | — | 0 | — | — |
| P.V. & C. Plumbing and Piping, Inc. CA | Construction | 0 | — | D |
| P.W.Minor and Sons, Inc. NY | — | 0 | — | — |
| P.W.Minor LLC NY | — | 0 | — | — |
| P/W Central Business Office INC NC | Retail Trade | 0 | — | A |
| P1 Construction LLC KS | Construction | 0 | — | B |
| P1 Logistics LLC MA | Transportation & Warehousing | 0 | — | F |
| P1 Technologies, Inc. VA | Manufacturing | 0 | — | A |
| P17 Solutions, LLC DC | Professional & Technical Services | 0 | — | A |
| P2 Contracting, LLC PA | Construction | 0 | — | A |
| P2C Infotech Inc TX | Professional & Technical Services | 1 | $109,283 | — |
| P2P Hydraulic Tubing NC | — | 0 | — | — |
| P2P SoftTek LLC CA | Professional & Technical Services | 22 | $192,126 | — |
| P2S LP CA | Professional & Technical Services | 3 | $88,844 | — |
| P3 Advantage GA | Construction | 0 | — | F |
| P3 Elite Logistics LLC AR | Transportation & Warehousing | 0 | — | A |
| P3 Geeks Inc NJ | Professional & Technical Services | 8 | $109,850 | — |
| P3 HEALTH GROUP HOLDINGS LLC NV | Healthcare & Social Assistance | 1 | $139,725 | — |
