| Paul Johnson Drywall, Inc. NV | Construction | 0 | — | F |
| Paul Johnson Drywall, Inc. TN | Construction | 0 | — | A |
| Paul Lais Consulting LLc MO | Professional & Technical Services | 1 | $165,000 | — |
| Paul Lanfranco Farms CA | Agriculture & Forestry | 0 | — | A |
| Paul M. Angell Family Foundation IL | Other Services | 1 | $270,474 | — |
| Paul M. Maintenance, Inc. NY | Construction | 0 | — | F |
| Paul Mair Design Inc. TX | Manufacturing | 0 | — | F |
| Paul Marshall Produce Inc. NY | Transportation & Warehousing | 0 | — | A |
| Paul Martin Tile Inc. CA | Construction | 0 | — | A |
| Paul Martin's American Grill AZ | — | 0 | — | — |
| PAUL MARTIN'S AMERICAN GRILL CA | — | 0 | — | — |
| Paul Martin's American Grill TX | — | 0 | — | — |
| Paul Martin's-Dallas TX | — | 0 | — | — |
| PAUL MARTINS AMERICAN GRILL CA | — | 0 | — | — |
| PAUL MATTUCHIO INC. MA | Wholesale Trade | 0 | — | D |
| Paul Morrell Investments Inc AR | Real Estate | 0 | — | A |
| Paul Mueller Company IA | Manufacturing | 0 | — | F |
| Paul Mueller Company MO | Manufacturing | 0 | — | D |
| Paul Perry Kitchens NY | Retail Trade | 0 | — | A |
| Paul Peterson Company, Safety Division, Inc. OH | Construction | 0 | — | A |
| Paul Reed Smith Guitars MD | Manufacturing | 0 | — | C |
| Paul Reilly Company Illinois Inc IL | Wholesale Trade | 0 | — | A |
| Paul Risk Associates, Inc. PA | Construction | 0 | — | D |
| PAUL ROBERT CHAIR INC NC | Manufacturing | 0 | — | A |
| Paul Rosa, Inc. d/b/a Rosa's Home Stores (Warehouse and office) NY | — | 0 | — | — |
| Paul Rovey Dairy AZ | Agriculture & Forestry | 0 | — | A |
| Paul Saunders Roofing Co Inc VA | Construction | 0 | — | F |
| Paul Smith's College NY | Educational Services | 1 | $60,945 | — |
| Paul W. Marks Co. Inc. MA | Transportation & Warehousing | 0 | — | A |
| Paul Williams Backus DBA Green Gardens Nursery CA | Agriculture & Forestry | 0 | — | A |
| Paul's Bakery, Inc AR | Manufacturing | 0 | — | A |
| Paul's Chrome Plating, Inc PA | Manufacturing | 0 | — | F |
| Paul's Electrical HI | Construction | 0 | — | F |
| Paul's Electrical Service HI | Construction | 0 | — | F |
| Paul's Fruit Market KY | Retail Trade | 0 | — | B |
| Paul's Machine and Welding Corp IL | Manufacturing | 0 | — | C |
| Paul's Run PA | Healthcare & Social Assistance | 0 | — | F |
| Paul's Scottsdale Hardware Inc AZ | Retail Trade | 0 | — | A |
| Paul's Welding Inc. IN | Manufacturing | 0 | — | F |
| Paul, Weiss, Rifkind, Wharton & Garrison, LLP NY | Professional & Technical Services | 43 | $291,512 | — |
| Paula LeDuc Fine Catering & Events CA | — | 0 | — | — |
| Paula LeDuc, Inc. CA | — | 0 | — | — |
| Paula R. Bouchard's Auto Sales, Inc. MA | Retail Trade | 0 | — | B |
| Paula's Choice WA | Transportation & Warehousing | 0 | — | A |
| Paulaur Corporation NJ | Manufacturing | 0 | — | D |
| Paulding Putnam Electric Cooperative, Inc. OH | Utilities | 0 | — | F |
| PAULEY CONSTRUCTION LLC AZ | Construction | 0 | — | A |
| PAULEY CONSTRUCTION LLC CO | Construction | 0 | — | A |
| Paulie's MN | — | 0 | — | — |
| Paulino Home Healthcare Agency PA | Healthcare & Social Assistance | 0 | — | F |
