| Patton-Tully Marine, LLC TN | Construction | 0 | — | A |
| Patty Processing, Inc. IN | Manufacturing | 0 | — | A |
| Pattyn North America, Inc. WI | Manufacturing | 1 | $125,000 | — |
| Patuxent Material Inc. MD | Transportation & Warehousing | 0 | — | C |
| Patuxent Materials Inc MD | Wholesale Trade | 0 | — | D |
| Patuxent Roofing and Contracting MD | Construction | 0 | — | C |
| Patwin Plastics, Inc NJ | Manufacturing | 0 | — | A |
| Patz Materials & Technologies CA | Manufacturing | 0 | — | F |
| Patzer Woodworking, Inc SD | Manufacturing | 0 | — | F |
| Paul & Robert Wampler, Inc. OR | Agriculture & Forestry | 0 | — | C |
| PAUL & SON CONSTRUCTION INC. NM | Construction | 0 | — | A |
| Paul A Castaldo, Inc. NY | Construction | 0 | — | F |
| Paul A Castrucci, Architects PLLC NY | Professional & Technical Services | 1 | $88,899 | — |
| Paul Akers, Inc IN | Construction | 0 | — | A |
| PAUL ANAST DENTAL, PLLC IL | Healthcare & Social Assistance | 2 | $120,682 | — |
| Paul B. Zimmerman Inc. PA | Retail Trade | 0 | — | B |
| Paul Bradigan & Sons, Inc. PA | Transportation & Warehousing | 0 | — | A |
| Paul Bunyan Products Inc NY | Manufacturing | 0 | — | A |
| Paul Crandall & Associates Inc WI | Construction | 0 | — | F |
| Paul Culver Construction, Inc. FL | Construction | 0 | — | A |
| Paul Davis Restoration VA | Construction | 0 | — | F |
| Paul Davis Restoration of Minneapolis & St. Paul MN | Construction | 0 | — | F |
| Paul Davis Restoration of S.E. WI | Construction | 0 | — | D |
| Paul Davis Restoration of S.E. WI, Inc. IL | Construction | 0 | — | F |
| Paul Davis Restoration of S.E. WI, Inc. WI | Construction | 0 | — | A |
| Paul Davis Restoration of The Northland WI | Construction | 0 | — | F |
| Paul Delima Co., Inc. NY | Manufacturing | 0 | — | F |
| Paul Dinto Electrical Contractors, Inc. CT | Construction | 0 | — | D |
| Paul Downs Cabinetmakers PA | Manufacturing | 0 | — | A |
| Paul Duggal PC NY | Healthcare & Social Assistance | 3 | $114,733 | — |
| PAUL DURHAM ELECTRIC INC. CA | Construction | 0 | — | F |
| Paul F. Sullivan, Chartered MD | Professional & Technical Services | 1 | $85,322 | — |
| Paul F. Vitale, Inc. NY | Construction | 0 | — | A |
| Paul G Senft & Sons WI | Construction | 0 | — | A |
| Paul G White Tile Co Inc ME | Construction | 0 | — | F |
| Paul H Rohe Company IN | Construction | 0 | — | A |
| Paul H. Rohe Company IN | Construction | 0 | — | A |
| Paul Hastings LLP CA | Professional & Technical Services | 4 | $345,605 | — |
| PAUL HEMMER COMPANY KY | Construction | 0 | — | A |
| Paul Hermitage Operator LLC IN | Healthcare & Social Assistance | 0 | — | F |
| Paul Hobbs Winery, LP CA | Manufacturing | 0 | — | D |
| PAUL HOUSE AND HEALTHCARE CENTER IL | Healthcare & Social Assistance | 0 | — | F |
| Paul J Krez Co., & Subsidiaries Barrier Corp., John Caretti & Co., & Spray Insulations, Inc. IL | Construction | 0 | — | D |
| PAUL J ROGAN CO INC MA | Construction | 0 | — | F |
| Paul J. Dougherty M.D., Inc. CA | Healthcare & Social Assistance | 1 | $150,000 | — |
| Paul J. Rach, Inc. MD | Construction | 0 | — | D |
| Paul J. Skipper Inc FL | Construction | 0 | — | A |
| Paul Johnson Drywall, Inc. AZ | Construction | 0 | — | F |
| Paul Johnson Drywall, Inc. CO | Construction | 0 | — | A |
| Paul Johnson Drywall, Inc. FL | Construction | 0 | — | A |
