| Pacific Coast Supply, LLC CA | Retail Trade | 0 | - | F |
| Pacific Coast Trial Law Firm, APC CA | Professional & Technical Services | 1 | $64,480 | - |
| Pacific Collier Fresh Company FL | - | 0 | - | - |
| Pacific Consolidated Industries CA | Manufacturing | 0 | - | F |
| Pacific Construction Systems WA | - | 0 | - | - |
| Pacific Consultancy Services LLC AL | Professional & Technical Services | 5 | $105,123 | - |
| Pacific Corporate Towers LLC CA | - | 0 | - | - |
| Pacific Crane Maintenance Company, LLC CA | Transportation & Warehousing | 0 | - | B |
| Pacific Crest Industries WA | Manufacturing | 0 | - | F |
| Pacific Crest Transformers OR | - | 0 | - | - |
| Pacific Culture Enterprises Inc. NY | Information & Media | 2 | $56,202 | - |
| Pacific Cycle Inc. WI | Manufacturing | 2 | $152,599 | - |
| Pacific Data Systems GU | Professional & Technical Services | 1 | $52,400 | - |
| Pacific Dental Services, LLC CA | Administrative & Waste Services | 3 | $123,334 | - |
| Pacific Digital Group, Inc. CA | Professional & Technical Services | 1 | $109,000 | - |
| Pacific Drayage Services CA | Transportation & Warehousing | 0 | - | F |
| Pacific Drilling - Pacific Sharav TX | - | 0 | - | - |
| Pacific Drive-Ins LLC CA | Accommodation & Food Services | 0 | - | A |
| Pacific Energy Corporation GU | Construction | 3 | $81,543 | - |
| Pacific Federal Management, INC. GU | Construction | 3 | $55,629 | B |
| Pacific Fence And Wire OR | Manufacturing | 0 | - | F |
| Pacific Fibre Products WA | Manufacturing | 0 | - | F |
| Pacific Fleet Aviation NY | Professional & Technical Services | 2 | $188,999 | A |
| Pacific Fusion Corporation CA | Professional & Technical Services | 1 | $215,000 | - |
| Pacific Gas & Electric CA | - | 0 | - | - |
| Pacific Gas and Electric Company CA | Utilities | 26 | $172,076 | - |
| Pacific Gateway Center HI | Healthcare & Social Assistance | 1 | $60,000 | - |
| Pacific Global Advisors, LLC NY | - | 0 | - | - |
| Pacific Harvest, Inc. CA | - | 0 | - | - |
| Pacific Haven Subacute & Healthcare Center CA | Healthcare & Social Assistance | 0 | - | F |
| Pacific Heights Transitional Care Center CA | Healthcare & Social Assistance | 0 | - | F |
| Pacific Hoapital Of Long Beach CA | - | 0 | - | - |
| Pacific Honda CA | - | 0 | - | - |
| Pacific Hospital Of Long Beach CA | - | 0 | - | - |
| Pacific Hotel Management CA | Accommodation & Food Services | 0 | - | A |
| Pacific Hotel Management - Pacific Hotel Development Venture, LP CA | Accommodation & Food Services | 0 | - | F |
| Pacific Hotel Management, LLC Sharaton Pasadena CA | - | 0 | - | - |
| Pacific Hotel Management-Residience Inn by Mariott CA | - | 0 | - | - |
| Pacific International Documentation Consultants, Inc TX | Administrative & Waste Services | 1 | - | - |
| Pacific International Marketing CA | Agriculture & Forestry | 0 | - | A |
| Pacific Investment Management Company LLC CA | Finance & Insurance | 35 | $168,257 | - |
| Pacific Ironclad LLC CA | Construction | 1 | $150,000 | - |
| Pacific Island Movers, INC GU | Transportation & Warehousing | 0 | - | F |
| Pacific Keys Logistics, LLC CA | Transportation & Warehousing | 0 | - | F |
| Pacific Landscape Management OR | Administrative & Waste Services | 0 | - | C |
| Pacific Laser Systems CA | - | 0 | - | - |
| Pacific Life Insurance Company CA | Finance & Insurance | 4 | $138,500 | - |
| Pacific Light & Hologram, Inc. CA | Manufacturing | 1 | $138,000 | - |
| Pacific Liners CA | - | 0 | - | - |
| Pacific Manufacturing Ohio,Inc OH | Manufacturing | 0 | - | D |