| 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 | 14 | $61,500 | 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 - Portland, LLC OR | - | 1 | $155,512 | - |
| 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 |
| 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 | 4 | $145,380 | - |
| 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 Surfaces LLC Dba Surfaces By Pacific IL | - | 1 | $150,000 | - |
| Pacific Technologies, Inc. CA | - | 1 | $250,000 | - |
| 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 |
