| Pacific Almond CA | Agriculture & Forestry | 0 | — | C |
| Pacific American Fish Co. CA | Manufacturing | 0 | — | F |
| Pacific Anesthesia, Inc. HI | Healthcare & Social Assistance | 1 | $239,200 | — |
| Pacific Architects and Engineers (PAE) MO | — | 0 | — | — |
| Pacific Architectural Wood Products, Inc. OR | Manufacturing | 0 | — | F |
| PACIFIC ARLINE LINEN SERVICES, LLC CA | Other Services | 0 | — | B |
| Pacific Auto Recycling Center CA | Wholesale Trade | 0 | — | F |
| Pacific Avenue Veterinary Clinic OR | Professional & Technical Services | 0 | — | A |
| Pacific Aviation Corporation CA | Transportation & Warehousing | 0 | — | C |
| Pacific Aviation LLC HI | Transportation & Warehousing | 0 | — | A |
| Pacific Aviation LLC WA | Transportation & Warehousing | 0 | — | A |
| Pacific Bay Christian School, Inc CA | Educational Services | 1 | $73,000 | — |
| Pacific Bay Masonry CA | — | 0 | — | — |
| Pacific Beach Ale House, Inc CA | — | 0 | — | — |
| Pacific Bearing Company IL | Manufacturing | 2 | $79,588 | — |
| Pacific Bell Telephone Company CA | Information & Media | 0 | — | F |
| Pacific Bells Inc. dba Taco Bell #34201 CA | — | 0 | — | — |
| Pacific Beverage Company CA | Wholesale Trade | 0 | — | F |
| Pacific Bio Products-Warrenton LLC OR | Manufacturing | 0 | — | F |
| Pacific Biodiesel Technologies, LLC HI | Manufacturing | 0 | — | F |
| PACIFIC BIOLABS, INC. CA | Professional & Technical Services | 1 | $110,959 | — |
| Pacific Biosciences of CA, Inc. CA | Manufacturing | 0 | — | A |
| Pacific Biosciences of California, Inc. CA | Manufacturing | 21 | $157,231 | B |
| Pacific BMW CA | — | 0 | — | — |
| Pacific Boring Incorporated CA | Construction | 0 | — | A |
| Pacific Breeze Mechanical CA | Construction | 0 | — | F |
| Pacific Builders TX | Construction | 0 | — | F |
| Pacific Building Group CA | Construction | 0 | — | A |
| Pacific Building Systems OR | Manufacturing | 0 | — | F |
| Pacific Cabinets Inc. ID | Manufacturing | 0 | — | F |
| Pacific Care and Rehabilitation Center WA | Healthcare & Social Assistance | 0 | — | F |
| Pacific Carpets LLC CA | Retail Trade | 0 | — | A |
| Pacific Cascade Distribution WA | Transportation & Warehousing | 0 | — | D |
| Pacific Cascade Trucking WA | Transportation & Warehousing | 0 | — | B |
| Pacific Catch, Inc. CA | — | 0 | — | — |
| Pacific Cheese Co., Inc. CA | Wholesale Trade | 0 | — | B |
| Pacific Cheese Co., Inc. NV | Wholesale Trade | 0 | — | F |
| Pacific Cheese Co., Inc. TX | Wholesale Trade | 0 | — | F |
| Pacific Choice Brands CA | Manufacturing | 0 | — | F |
| Pacific City Joint Water Sanitary Authority OR | Utilities | 0 | — | A |
| Pacific City Operations, LLC CA | Accommodation & Food Services | 0 | — | F |
| Pacific Clinics CA | Healthcare & Social Assistance | 0 | — | A |
| Pacific Clinics Advanced Behavioral Healthcare CA | — | 0 | — | — |
| Pacific Coast Bolt LLC CA | Manufacturing | 0 | — | A |
| Pacific Coast Cabling, Inc. dba PCC Network Solutions CA | Construction | 0 | — | B |
| Pacific Coast Companies, Inc. CA | Wholesale Trade | 2 | $135,169 | — |
| Pacific Coast Drilling Company CA | Construction | 0 | — | A |
| Pacific Coast Eatery, LLC., Animae CA | — | 0 | — | — |
| Pacific Coast Energy Company, LP CA | Mining & Extraction | 0 | — | F |
| Pacific Coast Farming CA | Agriculture & Forestry | 0 | — | F |
