| Penske Logistics LLC OH | Professional & Technical Services | 1 | $130,710 | - |
| Penske Logistics LLC OR | - | 0 | - | - |
| Penske Logistics LLC PA | Transportation & Warehousing | 9 | $130,537 | - |
| Penske Logistics LLC WA | - | 0 | - | - |
| Penske Logistics LLC (Kroger contractor) MI | - | 0 | - | - |
| Penske Logistics, LLC - Midland TX | - | 0 | - | - |
| Penske Logistics, LLC providing services for Aldi, Inc. CA | - | 0 | - | - |
| Penske Logistics, LLC-Keller TX | - | 0 | - | - |
| Penske Logistics-GM Deramus Ave. Facility MO | - | 0 | - | - |
| Penske MSC MI | - | 0 | - | - |
| Penske Racing South, Inc. NC | Arts & Entertainment | 1 | $225,000 | - |
| Penske Racing, Inc. NC | Arts & Entertainment | 1 | $81,000 | - |
| Penske Truck Leasing, Co., L.P. PA | Real Estate | 23 | $130,992 | F |
| Penske Vehicle Services MI | Transportation & Warehousing | 1 | $105,000 | - |
| Penske Vehicle Services OH | - | 0 | - | - |
| Penske Vehicle Services TX | - | 0 | - | - |
| Penske Vehicle Services Inc. KY | - | 0 | - | - |
| Penske Vehicle Services, Inc. CA | - | 0 | - | - |
| Penske Vehicle Services, Inc. CT | - | 0 | - | - |
| Penske Vehicle Services, Inc. ("PVS") NC | - | 0 | - | - |
| Penske Vehicle Services, Inc. (Buffalo) NY | - | 0 | - | - |
| Penske Vehicle Services, Inc. (New York) NY | - | 0 | - | - |
| Penske Vehicle Services-Austin TX | - | 0 | - | - |
| Pentagon Federal Credit Union VA | Finance & Insurance | 13 | $161,782 | - |
| Pentagon Technologies Group Inc. CA | Construction | 0 | - | F |
| Pentagon Technologies Group Inc. OR | Construction | 0 | - | F |
| Pentagram Design, Inc. NY | Professional & Technical Services | 2 | $67,479 | - |
| Pentagroup Financial, LLC TX | - | 0 | - | - |
| Pentair IL | Manufacturing | 0 | - | D |
| Pentair KS | Manufacturing | 0 | - | D |
| Pentair NC | Manufacturing | 0 | - | C |
| Pentair NH | Manufacturing | 0 | - | F |
| Pentair OH | Manufacturing | 0 | - | F |
| Pentair WI | Manufacturing | 0 | - | C |
| Pentair Flow Technologies LLC MN | - | 0 | - | - |
| Pentair Flow Technologies, LLC WI | Manufacturing | 1 | $110,000 | - |
| Pentair Residential Filtration LLC WI | Manufacturing | 1 | $81,934 | - |
| Pentair Thermal Management TX | - | 0 | - | - |
| Pentair Water Filtration OH | Manufacturing | 0 | - | F |
| Pentair Water Pool and Spa, Inc. CA | - | 0 | - | - |
| Pentangle Tech Services LLC MI | Professional & Technical Services | 28 | $131,121 | - |
| Pentastar aviation MI | Transportation & Warehousing | 0 | - | F |
| Pentec Health PA | - | 0 | - | - |
| Pentex Series 1 FL | Real Estate | 0 | - | B |
| Penumbra, Inc. CA | Manufacturing | 12 | $126,362 | F |
| Penzeys Spices WI | Manufacturing | 0 | - | F |
| People Assisting the Homeless CA | Healthcare & Social Assistance | 0 | - | F |
| People Center, Inc. CA | Professional & Technical Services | 3 | $211,667 | - |
| People Center, Inc. d/b/a Rippling CA | Professional & Technical Services | 56 | $226,108 | - |
| People First Logistics Company, Inc NY | Transportation & Warehousing | 0 | - | - |
