| Phoenix Cars LLC dba Phoenix Motorcars CA | Manufacturing | 1 | $88,130 | - |
| Phoenix Casino & Lounge Inc CA | - | 0 | - | - |
| Phoenix Children's Hospital, Inc. AZ | Healthcare & Social Assistance | 1 | - | D |
| Phoenix Closures, LLC IN | Manufacturing | 0 | - | D |
| Phoenix Color Corporation NJ | - | 0 | - | - |
| Phoenix Contact Holdings, Inc. PA | Wholesale Trade | 0 | - | A |
| Phoenix Desert Ridege Resort & Spa (JW Marriott) AZ | - | 0 | - | - |
| Phoenix Elementary School District AZ | Educational Services | 1 | $66,548 | - |
| Phoenix Fabricators and Erectors, LLC. IN | Manufacturing | 0 | - | F |
| Phoenix Feeds & Nutrition VT | Manufacturing | 0 | - | F |
| Phoenix Filtration Inc. DE | Manufacturing | 1 | $70,720 | - |
| Phoenix Financial Services IN | - | 0 | - | - |
| Phoenix Forge Group LA | Manufacturing | 0 | - | F |
| Phoenix Formulations, LLC AZ | Manufacturing | 0 | - | F |
| Phoenix Glendale Renaissance AZ | - | 0 | - | - |
| Phoenix Grounds Maintenance AL | Administrative & Waste Services | 0 | - | F |
| Phoenix Healthcare OK | - | 0 | - | - |
| Phoenix Home Care, LLC MO | Healthcare & Social Assistance | 0 | - | D |
| Phoenix House - 185th Street Short Term Residential Program NY | - | 0 | - | - |
| Phoenix House - Belle Terre NY | - | 0 | - | - |
| Phoenix House Foundation NY | - | 0 | - | - |
| Phoenix House Foundation, Inc. and Phoenix Houses of New York, Inc. NY | - | 0 | - | - |
| Phoenix House Westchester Academy NY | - | 0 | - | - |
| Phoenix House-Houston TX | - | 0 | - | - |
| Phoenix House-Humble TX | - | 0 | - | - |
| Phoenix House-Lancaster TX | - | 0 | - | - |
| Phoenix Infrastructure, LLC TX | Information & Media | 1 | $86,010 | - |
| Phoenix Inn Suites OR | - | 0 | - | - |
| Phoenix Inn Suites - Albany OR | - | 0 | - | - |
| Phoenix Inn Suites - Eugene OR | - | 0 | - | - |
| Phoenix Inn Suites - Lake Oswego OR | - | 0 | - | - |
| Phoenix Innovations LLC TX | Professional & Technical Services | 2 | $88,135 | - |
| Phoenix Janitorial AL | Administrative & Waste Services | 0 | - | F |
| Phoenix Job Corps AZ | - | 0 | - | - |
| Phoenix Labs USA Operations, Inc. aka Phoenix Labs (Foster City) CA | - | 0 | - | - |
| Phoenix Landscape Group, Ltd. GA | Professional & Technical Services | 2 | $98,800 | - |
| Phoenix Lithographing Corporation PA | Manufacturing | 0 | - | C |
| Phoenix Management, Inc. TX | Administrative & Waste Services | 0 | - | C |
| Phoenix Modular AZ | Manufacturing | 0 | - | F |
| Phoenix Noise & Vibration LLC MD | Professional & Technical Services | 1 | $121,743 | - |
| Phoenix Oversight Group, LLC VA | Professional & Technical Services | 1 | $106,912 | - |
| Phoenix Paper Wickliffe, LLC KY | Manufacturing | 1 | $97,514 | A |
| Phoenix Peach, LLC AZ | Construction | 0 | - | F |
| Phoenix Processor Limited Partnership WA | - | 0 | - | - |
| Phoenix Processor LP WA | Manufacturing | 0 | - | F |
| Phoenix Renovation Company LLC VA | Construction | 0 | - | F |
| Phoenix Retail LLC OH | Retail Trade | 11 | $122,694 | - |
| Phoenix Satellite Television US, Inc CA | Information & Media | 2 | $47,320 | - |
| Phoenix Senior Living AL | Healthcare & Social Assistance | 0 | - | F |
| Phoenix Senior Living AR | Healthcare & Social Assistance | 0 | - | F |
