| Peterson Farms dba Appeeling Fruit Holdings PA | - | 0 | - | - |
| Peterson Farms Inc. MI | Transportation & Warehousing | 0 | - | A |
| Peterson Park Health Care Center IL | Healthcare & Social Assistance | 0 | - | F |
| Peterson Regional Medical Center TX | Healthcare & Social Assistance | 0 | - | D |
| Peterson Spring MI | - | 0 | - | - |
| Petes Fresh Market Matteson Corporation IL | Retail Trade | 0 | - | F |
| PetIQ, Inc. CA | - | 0 | - | - |
| PetIQ,LLC. FL | Wholesale Trade | 0 | - | B |
| Petit Moments LLC CA | Wholesale Trade | 1 | $63,000 | - |
| Petit Pot, Inc. CA | Manufacturing | 1 | $94,994 | - |
| Petite Leon MN | - | 0 | - | - |
| Petland Discounts NJ | - | 0 | - | - |
| Petland Discounts Inc. CT | - | 0 | - | - |
| Petland Discounts Inc. (Long Island) NY | - | 0 | - | - |
| Petland Discounts Inc. (Mid-Hudson) NY | - | 0 | - | - |
| Petland Discounts Inc. (NYC) NY | - | 0 | - | - |
| Petland Inc. OH | Retail Trade | 0 | - | B |
| Petra Loan Servicing Corp SC | Finance & Insurance | 1 | $90,424 | - |
| Petri Baking Products, Inc. NY | - | 0 | - | - |
| Petro 49, Inc. AK | Wholesale Trade | 0 | - | F |
| Petro Energy LLC WI | Manufacturing | 0 | - | D |
| Petro Extrusion Technologies, Inc. NJ | Manufacturing | 0 | - | F |
| Petro Holdings, Inc. MA | Retail Trade | 0 | - | D |
| Petro Holdings, Inc. RI | Retail Trade | 0 | - | F |
| Petro IT USA, Inc. TX | Professional & Technical Services | 1 | $134,472 | - |
| Petro, Inc. CT | Retail Trade | 0 | - | D |
| Petro, Inc. NY | Retail Trade | 0 | - | D |
| Petro-Chemical Transport, LLC TX | Transportation & Warehousing | 0 | - | C |
| Petrobras America Inc. TX | - | 0 | - | - |
| PetroChoice Holdings, Inc PA | Wholesale Trade | 0 | - | A |
| Petroflex TX | Manufacturing | 0 | - | F |
| Petrol Advertising, Inc. CA | Professional & Technical Services | 2 | $80,000 | - |
| Petroleum Carriers LLC VA | Transportation & Warehousing | 0 | - | F |
| Petroleum Equipment Institute (PEI) OK | Other Services | 1 | $121,400 | - |
| Petroleum Geo-Services, Inc. TX | Professional & Technical Services | 1 | $118,286 | - |
| Petroleum Marketing Group VA | Wholesale Trade | 1 | $135,000 | - |
| Petroleum Service Corp. TX | - | 0 | - | - |
| Petroleum Transport Company TN | Transportation & Warehousing | 0 | - | F |
| Petrow's Restaurant NE | - | 0 | - | - |
| PetSmart GA | Transportation & Warehousing | 0 | - | B |
| PetSmart IL | Transportation & Warehousing | 0 | - | A |
| PetSmart MD | - | 0 | - | - |
| PetSmart MN | Retail Trade | 0 | - | C |
| PetSmart NV | Transportation & Warehousing | 0 | - | B |
| PetSmart PA | Transportation & Warehousing | 0 | - | B |
| PetSmart LLC AZ | Transportation & Warehousing | 17 | $134,363 | B |
| PetSmart, Inc. CA | - | 0 | - | - |
| PetSmart, Inc. 0012 PHOENIX DC AZ | Transportation & Warehousing | 0 | - | B |
| PetSmart, Inc. 0022 BETHEL DC PA | Transportation & Warehousing | 0 | - | B |
| PetSmart, Inc. 0038 NEWNAN DC GA | Transportation & Warehousing | 0 | - | A |
