| Pacific Tomato Growers, Ltd. TN | Agriculture & Forestry | 0 | - | F |
| Pacific Trellis Fruit, LLC CA | Wholesale Trade | 6 | $80,101 | A |
| Pacific Union College CA | Educational Services | 6 | $77,709 | - |
| Pacific University OR | - | 3 | $81,600 | - |
| Pacific Unlimited, INC. GU | Transportation & Warehousing | 3 | $37,857 | 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 West Site Services, Inc CA | Administrative & Waste Services | 1 | $235,373 | A |
| 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 | 7 | $155,000 | A |
| PacifiCorp UT | Utilities | 0 | - | A |
| PacifiCorp WY | Utilities | 0 | - | A |
| PacificSource ID | - | 0 | - | - |
| PacificSource WA | - | 0 | - | - |
| PacificSource OR | - | 3 | $93,844 | - |
| Pacira BioSciences, Inc. CA | - | 0 | - | - |
| Pack Ryt, Inc. CA | - | 0 | - | - |
| Pack to the Future LLC TX | Transportation & Warehousing | 0 | - | A |
| Package Pavement Company, Inc. NY | Manufacturing | 0 | - | F |
| Package Pros, LLC OH | Transportation & Warehousing | 0 | - | F |
| Package Squad LLC NJ | Transportation & Warehousing | 0 | - | F |
| Packagejet LLC MI | Transportation & Warehousing | 0 | - | F |
| Packages LLC AZ | Transportation & Warehousing | 0 | - | F |
| Packaging Advantage Corporation DBA CA | - | 0 | - | - |
| Packaging Corporation of America AL | Manufacturing | 0 | - | B |
| Packaging Corporation of America CA | Manufacturing | 0 | - | F |
| Packaging Corporation of America CO | Manufacturing | 0 | - | F |
| Packaging Corporation of America FL | Manufacturing | 0 | - | A |
| Packaging Corporation of America GA | Manufacturing | 0 | - | C |
| Packaging Corporation of America ID | Manufacturing | 0 | - | F |
| Packaging Corporation of America IL | Manufacturing | 1 | $72,000 | D |
| Packaging Corporation of America IN | Manufacturing | 0 | - | D |
| Packaging Corporation of America LA | Manufacturing | 0 | - | A |
| Packaging Corporation of America MA | Manufacturing | 0 | - | F |
| Packaging Corporation of America MI | Manufacturing | 0 | - | C |
| Packaging Corporation of America MN | Manufacturing | 0 | - | C |
| Packaging Corporation of America NC | Manufacturing | 0 | - | B |
