| Penn Stainless Products, Inc. PA | Wholesale Trade | 0 | - | F |
| Penn State Health Community Medical Group, LLC PA | Healthcare & Social Assistance | 11 | $172,697 | - |
| Penn State Health Corporation PA | Healthcare & Social Assistance | 1 | $74,880 | D |
| Penn State Milton S. Hershey Medical Center PA | Healthcare & Social Assistance | 8 | $340,827 | - |
| Penn Steel Fabrication, Inc PA | Manufacturing | 2 | $110,500 | - |
| Penn Tank Lines, Inc. PA | Transportation & Warehousing | 0 | - | C |
| Penn Traffic Company / P&C Store 3157 NH | - | 0 | - | - |
| Penn United Technologies, Inc PA | Manufacturing | 0 | - | D |
| PENN Warehousing & Distribution, Inc. PA | Transportation & Warehousing | 0 | - | F |
| Penn-Mar Human Services PA | Healthcare & Social Assistance | 0 | - | F |
| Pennant Moldings, Inc. OH | Manufacturing | 0 | - | F |
| Penncoder LLC TX | Professional & Technical Services | 1 | $77,000 | - |
| Penncro Associates, Inc-Bryan TX | - | 0 | - | - |
| Penncro Associates, Inc. TX | - | 0 | - | - |
| Pennex Aluminum Company OH | Manufacturing | 0 | - | C |
| Pennex Aluminum Company PA | Manufacturing | 0 | - | F |
| Penney Opco LLC AZ | Retail Trade | 0 | - | A |
| Penney Opco LLC CA | Transportation & Warehousing | 0 | - | A |
| Penney Opco LLC CO | Retail Trade | 0 | - | A |
| Penney Opco LLC CT | Transportation & Warehousing | 0 | - | A |
| Penney Opco LLC FL | Retail Trade | 0 | - | A |
| Penney Opco LLC GA | Transportation & Warehousing | 0 | - | A |
| Penney Opco LLC IA | Retail Trade | 0 | - | A |
| Penney Opco LLC ID | Retail Trade | 0 | - | A |
| Penney Opco LLC IL | Retail Trade | 0 | - | A |
| Penney Opco LLC IN | Retail Trade | 0 | - | A |
| Penney Opco LLC KS | Transportation & Warehousing | 0 | - | B |
| Penney Opco LLC LA | Retail Trade | 0 | - | A |
| Penney Opco LLC MA | Retail Trade | 0 | - | A |
| Penney Opco LLC MD | Retail Trade | 0 | - | A |
| Penney Opco LLC MI | Retail Trade | 0 | - | A |
| Penney Opco LLC MN | Retail Trade | 0 | - | A |
| Penney Opco LLC MO | Retail Trade | 0 | - | A |
| Penney Opco LLC NC | Transportation & Warehousing | 0 | - | B |
| Penney Opco LLC NJ | Retail Trade | 0 | - | A |
| Penney Opco LLC NM | Retail Trade | 0 | - | A |
| Penney Opco LLC NV | Transportation & Warehousing | 0 | - | B |
| Penney Opco LLC NY | Retail Trade | 0 | - | A |
| Penney Opco LLC OH | Transportation & Warehousing | 0 | - | A |
| Penney Opco LLC OK | Retail Trade | 0 | - | A |
| Penney Opco LLC OR | Retail Trade | 0 | - | C |
| Penney Opco LLC PA | Retail Trade | 0 | - | A |
| Penney Opco LLC SC | Retail Trade | 0 | - | A |
| Penney Opco LLC SD | Retail Trade | 0 | - | A |
| Penney Opco LLC TN | Retail Trade | 0 | - | A |
| Penney OpCo LLC TX | Transportation & Warehousing | 15 | $140,795 | A |
| Penney Opco LLC VA | Retail Trade | 0 | - | A |
| Penney Opco LLC WI | Retail Trade | 0 | - | A |
| Penney OpCo LLC CA | - | 0 | - | - |
| Penney OpCo LLC (“JCPenney”) Store 2102 MD | - | 0 | - | - |
