| PenBay Medical Center - PBA ME | Healthcare & Social Assistance | 0 | - | F |
| Pence/Kelly Construction LLC OR | Construction | 0 | - | F |
| Pencil One INC. MA | Professional & Technical Services | 1 | $76,960 | - |
| Penco Products, Inc. UT | - | 0 | - | - |
| Pencol Contracting Corp NY | Construction | 1 | $74,500 | - |
| Pend Oreille County Public Hospital District No 1 WA | Healthcare & Social Assistance | 0 | - | D |
| Pend Oreille Public Utility District #1 WA | Utilities | 0 | - | F |
| PendaForm/Fabriform IN | - | 0 | - | - |
| Pender Community Hospital District NE | Healthcare & Social Assistance | 4 | $78,400 | - |
| Pendergast Elementary School District AZ | Educational Services | 1 | $59,627 | - |
| Penderia Technologies, Inc. OR | Manufacturing | 1 | $108,867 | - |
| Pendleton Woolen Mills NE | - | 0 | - | - |
| Pendleton Woolen Mills OR | Manufacturing | 0 | - | F |
| Pendo.io, Inc. NC | Professional & Technical Services | 2 | $220,000 | - |
| Pendry Natirar LLC NJ | - | 0 | - | - |
| Pendry North America, LLC CA | Accommodation & Food Services | 0 | - | F |
| Pendry San Diego CA | - | 0 | - | - |
| Pendu Mfg. Inc PA | Manufacturing | 0 | - | F |
| Penflex Corp. PA | Manufacturing | 0 | - | B |
| Penguin Natural Foods, Inc. CA | Manufacturing | 1 | $157,200 | - |
| Penguin Random House NV | Transportation & Warehousing | 0 | - | D |
| Penguin Random House PA | - | 0 | - | - |
| Penguin Random House LLC NY | Information & Media | 2 | $110,391 | - |
| Penguin Windows WA | - | 0 | - | - |
| Penick Village Inc. NC | Healthcare & Social Assistance | 0 | - | F |
| Peninsula Endoscopy Center (PEC) MD | - | 0 | - | - |
| Peninsula Gastroenterology Associates (PEC) MD | - | 0 | - | - |
| Peninsula Home Care, LLC MD | Healthcare & Social Assistance | 1 | $95,000 | - |
| Peninsula Hospital Center NY | - | 0 | - | - |
| Peninsula Hospital Center (Lab Services) NY | - | 0 | - | - |
| Peninsula Hotel IL | - | 0 | - | - |
| Peninsula Hotel New York, LLC NY | - | 0 | - | - |
| Peninsula Humane Society & SPCA CA | Professional & Technical Services | 0 | - | F |
| Peninsula Jewish Community Center CA | Healthcare & Social Assistance | 1 | $189,805 | - |
| Peninsula Packaging CA | - | 0 | - | - |
| Peninsula Plastics Recycling, Inc. CA | Manufacturing | 1 | $160,000 | - |
| Peninsula Powder Coating, Inc MI | Manufacturing | 0 | - | D |
| Peninsula Prestress MI | Construction | 0 | - | F |
| Peninsula Services WA | Healthcare & Social Assistance | 0 | - | F |
| Peninsular Electric Distributors, Inc. FL | Wholesale Trade | 0 | - | D |
| Peninsular Mechanical Contractors, Inc. FL | Construction | 1 | $92,000 | - |
| Penisula Jewish Communtiy Center CA | - | 0 | - | - |
| Penke Logistics LLC AL | Transportation & Warehousing | 0 | - | C |
| Penke Logistics LLC CT | Transportation & Warehousing | 0 | - | F |
| Penke Logistics LLC IL | Transportation & Warehousing | 0 | - | F |
| Penke Logistics LLC MD | Transportation & Warehousing | 0 | - | F |
| Penke Logistics LLC MN | Transportation & Warehousing | 0 | - | D |
| Penke Logistics LLC NC | Transportation & Warehousing | 0 | - | D |
| Penke Logistics LLC NV | Transportation & Warehousing | 0 | - | F |
| Penke Logistics LLC NY | Transportation & Warehousing | 0 | - | F |
