| 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 | 67 | $165,250 | - |
| Pacific Ironclad LLC CA | Construction | 1 | $150,000 | - |
| Pacific Island Movers, INC GU | Transportation & Warehousing | 0 | - | F |
| Pacific Justice Institute TX | - | 1 | $62,000 | - |
| 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 | 14 | $172,050 | - |
| Pacific Light & Hologram, Inc. CA | Manufacturing | 1 | $138,000 | - |
| Pacific Liners CA | - | 0 | - | - |
| Pacific Manufacturing Ohio,Inc OH | Manufacturing | 0 | - | D |
| 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 Max CORPORATION GU | - | 1 | $64,376 | - |
| 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 Nook LLC WA | - | 1 | $145,600 | - |
| 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 Pollen INC. NY | - | 1 | $208,000 | - |
| 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 | - | - |
