| P3 PAINTING & RENOVATIONS, INC. GA | Construction | 0 | — | A |
| P3 TECHNOLOGIES INC. NJ | Professional & Technical Services | 1 | $1,377,048 | — |
| P3 TECHNOLOGIES INC. TX | Professional & Technical Services | 4 | $99,931 | — |
| P3 USA Inc SC | Professional & Technical Services | 1 | $86,154 | — |
| P31 Enterprises, Inc CA | Administrative & Waste Services | 0 | — | F |
| P3I, Inc. TX | — | 0 | — | — |
| P4 Marketing Group dba Executive Services MT | Manufacturing | 0 | — | A |
| P4 Production, LLC ID | Manufacturing | 0 | — | F |
| P4C Global CA | — | 0 | — | — |
| P4P Construction LLC AZ | Construction | 0 | — | A |
| P7, LLC NM | Agriculture & Forestry | 0 | — | F |
| P9 Cloud Solutions, Inc. VA | Professional & Technical Services | 1 | $105,997 | — |
| P91logistics Inc TX | Transportation & Warehousing | 0 | — | A |
| P97 Networks, LLC TX | Information & Media | 1 | $125,000 | — |
| P@E Construction CA | Construction | 0 | — | F |
| PA Academic Health System at Hahnemann University Hospital PA | — | 0 | — | — |
| PA American Water PA | Utilities | 0 | — | A |
| PA CARE, LLC PA | Healthcare & Social Assistance | 0 | — | A |
| PA Consulting Group, Inc. NY | Professional & Technical Services | 2 | $117,500 | — |
| PA Employees Benefit Trust Fund PA | Finance & Insurance | 0 | — | F |
| PA Industries, Inc. CT | Manufacturing | 1 | $81,058 | — |
| PA Management LLC WI | Accommodation & Food Services | 0 | — | F |
| PA Peterson at the Citadel IL | Healthcare & Social Assistance | 0 | — | F |
| PA Poon & Son, Inc. CA | Real Estate | 0 | — | F |
| PA Poon and Son, Inc. CA | Real Estate | 0 | — | A |
| PA Potato Chip Manufacturing LLC PA | — | 0 | — | — |
| PA Staffing LLC CA | Accommodation & Food Services | 0 | — | F |
| Pa-Ted Spring Company LLC CT | Manufacturing | 0 | — | F |
| Paalar LLC TX | Professional & Technical Services | 3 | $115,787 | — |
| Paape Distributing Co MN | Construction | 0 | — | F |
| Paarlo Plastics Inc. OH | Manufacturing | 0 | — | C |
| PABCO Building Products, LLC CA | Manufacturing | 0 | — | F |
| PABCO Building Products, LLC NV | Manufacturing | 0 | — | B |
| PABCO Building Products, LLC WA | Manufacturing | 0 | — | F |
| Pabst Brewing Company, LLC TX | Manufacturing | 2 | $138,204 | — |
| pabst, kinney & associates CA | Real Estate | 0 | — | A |
| Pac CA | Manufacturing | 0 | — | F |
| PAC & Associates of Oswego, Inc. NY | Construction | 0 | — | A |
| Pac Anchor Transportation, Inc. CA | Transportation & Warehousing | 0 | — | F |
| PAC CON Glazing, Inc CA | Construction | 0 | — | F |
| PAC Electric Co., Inc. HI | Construction | 0 | — | F |
| Pac Green Landscape OR | Administrative & Waste Services | 0 | — | F |
| PAC Industries, LLC PA | Wholesale Trade | 0 | — | C |
| PAC Machinery CA | Manufacturing | 0 | — | F |
| PAC Machinery Bags & Materials WI | Manufacturing | 0 | — | F |
| Pac Paper, LLC WA | Manufacturing | 0 | — | F |
| PAC Products Franklin GA | Manufacturing | 0 | — | B |
| PAC Project Advisors International, Ltd. MI | Educational Services | 3 | $120,867 | — |
| PAC Seating Systems, Inc. FL | Manufacturing | 0 | — | A |
| PAC Strapping Products, Inc PA | Manufacturing | 0 | — | A |
