| Pacific Manufacturing Tennessee TN | Manufacturing | 0 | - | F |
| Pacific Maritime Association CA | Other Services | 1 | $155,000 | - |
| Pacific Masonry Walls, Inc. CA | Construction | 0 | - | F |
| Pacific Mercantile Bank CA | - | 0 | - | - |
| Pacific Monarch Resorts, Inc. CA | - | 0 | - | - |
| Pacific Motion LLC OR | Manufacturing | 0 | - | F |
| Pacific MSO, LLC CA | Healthcare & Social Assistance | 1 | $110,000 | - |
| Pacific Neurophysiological Systems CA | Healthcare & Social Assistance | 2 | - | - |
| Pacific Northwest Ballet WA | - | 0 | - | - |
| Pacific Northwest University of Health Sciences WA | Educational Services | 1 | $175,000 | - |
| Pacific NW Ballet Association WA | Arts & Entertainment | 0 | - | C |
| Pacific Office Automation Inc. OR | Wholesale Trade | 0 | - | B |
| Pacific One Construction WA | Construction | 0 | - | F |
| Pacific Orchard Development Inc CA | Agriculture & Forestry | 0 | - | A |
| Pacific Orthopaedic Medical Group, Inc. CA | Healthcare & Social Assistance | 1 | $500,000 | - |
| Pacific PACE LLC CA | Healthcare & Social Assistance | 1 | $114,899 | - |
| Pacific Palace, Inc. CA | - | 0 | - | - |
| Pacific Partners Insulation North, a BDI Company, LLC. WA | Construction | 0 | - | F |
| Pacific Physicians' Laboratory, Inc. WA | - | 0 | - | - |
| Pacific Pine Products, Inc. OR | Manufacturing | 0 | - | F |
| Pacific PPE Corporation CA | - | 0 | - | - |
| Pacific Premier Bank CA | - | 0 | - | - |
| Pacific Preschool, Ymca Of Greater Long Beach CA | - | 0 | - | - |
| Pacific Production Plumbing CA | Construction | 0 | - | F |
| Pacific Pulmonary Services "PPS KY | - | 0 | - | - |
| Pacific Racing Association dba Golden Gate Fields CA | - | 0 | - | - |
| Pacific Radomes Inc. NV | Manufacturing | 0 | - | F |
| Pacific Rail Services IL | Transportation & Warehousing | 0 | - | B |
| Pacific Rail Services PA | Transportation & Warehousing | 0 | - | C |
| Pacific Rail Services WA | Transportation & Warehousing | 0 | - | D |
| Pacific Recycling Inc. OR | Wholesale Trade | 0 | - | F |
| Pacific Rehab of Maryland LLC MD | Healthcare & Social Assistance | 1 | $105,248 | - |
| Pacific Research Laboratories, Inc WA | Manufacturing | 0 | - | F |
| Pacific Retirement Services TX | Healthcare & Social Assistance | 0 | - | - |
| Pacific Retirement Services, Inc. OR | Healthcare & Social Assistance | 0 | - | F |
| Pacific Rim Constructors, Inc. GU | Construction | 10 | $70,800 | A |
| Pacific Scientific Company CA | - | 0 | - | - |
| Pacific Scientific Electro Kinetics Division CA | - | 0 | - | - |
| Pacific Seafood OR | Manufacturing | 0 | - | D |
| Pacific Seafood WA | Wholesale Trade | 0 | - | D |
| Pacific Seafood - Surimi OR | Manufacturing | 0 | - | F |
| Pacific Seafood - Westport WA | Manufacturing | 0 | - | F |
| Pacific Seafood Charleston LLC OR | Manufacturing | 0 | - | F |
| Pacific Seafood Eureka LLC CA | Manufacturing | 0 | - | C |
| Pacific Seafood Processing, LLC OR | Manufacturing | 1 | $80,000 | - |
| Pacific Seafood Sacramento CA | Wholesale Trade | 0 | - | D |
| Pacific Seafood Warrenton OR | Manufacturing | 0 | - | F |
| Pacific Ship Repair & Fabrication, Inc CA | - | 0 | - | - |
| Pacific Ship Repair and Fabrication, Inc. CA | Manufacturing | 0 | - | F |
| Pacific Ship Repair and Fabrication, Inc. WA | Manufacturing | 0 | - | F |
