| Pacific Source OR | - | 0 | - | - |
| Pacific Source Health MT | - | 0 | - | - |
| Pacific South Farms, Ltd. CA | - | 0 | - | - |
| Pacific Southwest Container, LLC CA | Manufacturing | 0 | - | F |
| Pacific Southwest Containers, LLC CA | - | 0 | - | - |
| Pacific Specialty Insurance Company CA | Finance & Insurance | 3 | $165,175 | - |
| Pacific Spice Company, Inc. CA | Manufacturing | 0 | - | B |
| Pacific Stair Corporation OR | Manufacturing | 0 | - | F |
| Pacific States Industries CA | Manufacturing | 0 | - | F |
| Pacific States Plywood, Inc. OR | - | 0 | - | - |
| Pacific Steel Casting Company LLC CA | - | 0 | - | - |
| Pacific Steel Group CA | Construction | 0 | - | F |
| Pacific Stevedoring, LLC AK | Transportation & Warehousing | 0 | - | F |
| Pacific Structures, Inc. CA | Construction | 0 | - | F |
| Pacific Stucco of Arizona Inc NV | Construction | 0 | - | F |
| Pacific Sunwear of California, LLC KS | - | 0 | - | - |
| Pacific Supermarket CA | - | 0 | - | - |
| Pacific Terminal Services Company, LLC CA | Transportation & Warehousing | 0 | - | B |
| Pacific Theatres CA | - | 0 | - | - |
| Pacific Theatres Glendale CA | - | 0 | - | - |
| Pacific Tomato Growers, Ltd. FL | Agriculture & Forestry | 0 | - | F |
| Pacific Tomato Growers, Ltd. GA | Agriculture & Forestry | 0 | - | F |
| Pacific Tomato Growers, Ltd. TN | Agriculture & Forestry | 0 | - | F |
| Pacific Trellis Fruit, LLC CA | Wholesale Trade | 5 | $77,536 | A |
| Pacific Union College CA | Educational Services | 5 | $67,675 | - |
| Pacific Unlimited, INC. GU | Transportation & Warehousing | 1 | $65,000 | F |
| Pacific Vista Landscape Services, Inc. CA | Administrative & Waste Services | 0 | - | F |
| Pacific Wall Systems Inc OR | Construction | 0 | - | F |
| Pacific Wall Systems Inc WA | Manufacturing | 0 | - | - |
| Pacific West Lath & Plaster Inc. CA | - | 0 | - | - |
| Pacific Western Bank CA | - | 0 | - | - |
| Pacifica Beauty OR | - | 0 | - | - |
| Pacifica Consulting Services LLC MO | Professional & Technical Services | 2 | $223,000 | - |
| Pacifica Foods, LLC CA | - | 0 | - | - |
| Pacifica Hotel Company CA | - | 0 | - | - |
| Pacifica Hotel Company Dba Jamaica Bay Inn CA | - | 0 | - | - |
| Pacifica Hotel Company Dba The Belamar Hotel CA | - | 0 | - | - |
| Pacifica LLV Hotel LLC NV | Accommodation & Food Services | 1 | $49,999 | - |
| Pacifica Senior living CA | Healthcare & Social Assistance | 0 | - | F |
| Pacifica Trucks, LLC CA | Transportation & Warehousing | 0 | - | F |
| Pacifico Energy LLC CA | Utilities | 1 | $120,000 | - |
| PacificOptica LLC CA | Manufacturing | 1 | $130,000 | - |
| PacifiCorp OR | Utilities | 1 | $122,500 | A |
| PacifiCorp UT | Utilities | 0 | - | A |
| PacifiCorp WY | Utilities | 0 | - | A |
| PacificSource ID | - | 0 | - | - |
| PacificSource WA | - | 0 | - | - |
| Pacira BioSciences, Inc. CA | - | 0 | - | - |
| Pack Ryt, Inc. CA | - | 0 | - | - |
| Pack to the Future LLC TX | Transportation & Warehousing | 0 | - | A |
