| Penke Logistics LLC TN | Transportation & Warehousing | 0 | - | D |
| Penke Logistics LLC WI | Transportation & Warehousing | 0 | - | F |
| Penke Logistics LLC. AZ | Transportation & Warehousing | 0 | - | F |
| Penke Logistics LLC. CA | Transportation & Warehousing | 0 | - | C |
| Penke Logistics LLC. CO | Transportation & Warehousing | 0 | - | D |
| Penke Logistics LLC. FL | Transportation & Warehousing | 0 | - | C |
| Penke Logistics LLC. GA | Transportation & Warehousing | 0 | - | C |
| Penke Logistics LLC. IN | Transportation & Warehousing | 0 | - | C |
| Penke Logistics LLC. KY | Transportation & Warehousing | 0 | - | A |
| Penke Logistics LLC. MI | Transportation & Warehousing | 0 | - | D |
| Penke Logistics LLC. MO | Transportation & Warehousing | 0 | - | A |
| Penke Logistics LLC. NJ | Transportation & Warehousing | 0 | - | D |
| Penke Logistics LLC. OH | Transportation & Warehousing | 0 | - | A |
| Penke Logistics LLC. OR | Transportation & Warehousing | 0 | - | B |
| Penke Logistics LLC. PA | Professional & Technical Services | 0 | - | F |
| Penke Logistics LLC. TX | Transportation & Warehousing | 0 | - | C |
| Penke Logistics LLC. WA | Transportation & Warehousing | 0 | - | A |
| Penmanship LLC dba Jeffrey's Grocery NY | - | 0 | - | - |
| Penn 1 Resturant Manager LLC NJ | Accommodation & Food Services | 1 | $90,000 | - |
| Penn A Kem, LLC TN | Manufacturing | 0 | - | F |
| Penn Aluminum IL | Manufacturing | 0 | - | F |
| Penn Color, Inc. PA | Manufacturing | 2 | $132,500 | F |
| Penn Cove Shellfish LLC WA | Agriculture & Forestry | 0 | - | F |
| Penn Dental Arts PC PA | Healthcare & Social Assistance | 1 | $120,000 | - |
| Penn Distributors, Inc. PA | Wholesale Trade | 0 | - | F |
| Penn Engineering & Manufacturing Corp. PA | Manufacturing | 1 | $108,722 | F |
| Penn Enterprises MO | - | 0 | - | - |
| Penn Entertainment CO | Accommodation & Food Services | 0 | - | F |
| Penn Entertainment NM | Accommodation & Food Services | 0 | - | F |
| Penn Entertainment PA | Arts & Entertainment | 0 | - | A |
| Penn Environmental & Remediation PA | Professional & Technical Services | 1 | $74,000 | - |
| Penn Health Partners PA | Healthcare & Social Assistance | 0 | - | F |
| Penn Highlands DuBois PA | Healthcare & Social Assistance | 2 | $67,330 | - |
| Penn Highlands Healthcare PA | Healthcare & Social Assistance | 6 | $96,113 | F |
| Penn Highlands Jefferson Manor PA | Healthcare & Social Assistance | 0 | - | F |
| Penn Jersey Paper Company PA | Wholesale Trade | 0 | - | F |
| Penn Life Sciences, LLC PA | Manufacturing | 2 | $70,500 | D |
| Penn Line Service, Inc. PA | Construction | 0 | - | F |
| Penn Line Tree Service, Inc. PA | Administrative & Waste Services | 0 | - | D |
| Penn Machine Company LLC PA | Manufacturing | 0 | - | F |
| Penn Mar Castings, LLC PA | Manufacturing | 0 | - | F |
| Penn Medicine Hospice @ Rittenhouse PA | - | 0 | - | - |
| Penn Mutual Life Insurance Company PA | Finance & Insurance | 2 | $195,000 | - |
| Penn National Gaming NV | Accommodation & Food Services | 0 | - | C |
| Penn National Gaming, Inc PA | - | 0 | - | - |
| Penn Pallet Inc PA | Manufacturing | 0 | - | F |
| Penn Parking MD | - | 0 | - | - |
| Penn Parking, Inc. University of Maryland, Baltimore MD | - | 0 | - | - |
| Penn Power Group PA | Other Services | 0 | - | F |
| Penn Square Partners PA | Accommodation & Food Services | 0 | - | F |
