| Pointe Advisory Inc VA | Professional & Technical Services | 1 | $140,000 | - |
| Pointe Frontier WY | Healthcare & Social Assistance | 0 | - | F |
| Pointe Group Care MA | Healthcare & Social Assistance | 0 | - | F |
| PointOne Technologies, Inc. NY | Information & Media | 1 | $150,000 | - |
| PointPredictive, Inc. CA | Professional & Technical Services | 1 | $160,000 | - |
| Pointroll Inc. PA | - | 0 | - | - |
| Pointwest Technologies CORP US MN | Professional & Technical Services | 2 | $95,326 | - |
| Poizon, Inc. CA | Retail Trade | 1 | $149,844 | - |
| Pokagon Gaming Authority dba Four Winds Casinos IN | - | 0 | - | - |
| Pokagon Gaming Authority dba Four Winds Casinos MI | - | 0 | - | - |
| Poker Palace NV | - | 0 | - | - |
| Pokroy Medical Group of Nevada, LTD FL | Healthcare & Social Assistance | 2 | $250,000 | - |
| Poky Feeders, INC. KS | Agriculture & Forestry | 0 | - | D |
| Polakams, LLC PA | Professional & Technical Services | 4 | $113,750 | - |
| Polar Beverages TX | Manufacturing | 0 | - | F |
| Polar Corporation GA | Manufacturing | 0 | - | C |
| Polar Corporation MA | Manufacturing | 0 | - | F |
| Polar Industries, Inc. CT | Manufacturing | 0 | - | F |
| Polar IT Services Inc MD | Professional & Technical Services | 5 | $113,984 | - |
| Polar Operations LLC IL | Finance & Insurance | 7 | $192,857 | - |
| Polar Operations LLC d/b/a IMC Markets IL | Finance & Insurance | 1 | $180,000 | - |
| Polar Semiconductor, LLC MN | Manufacturing | 1 | $125,000 | C |
| Polar Signals Inc. DE | Professional & Technical Services | 1 | $155,000 | - |
| Polar Tank Trailer MN | Manufacturing | 0 | - | F |
| Polar Tank Trailer MO | - | 0 | - | - |
| Polaris AL | Manufacturing | 0 | - | A |
| Polaris IA | - | 0 | - | - |
| Polaris MO | Healthcare & Social Assistance | 0 | - | - |
| Polaris OH | Transportation & Warehousing | 0 | - | A |
| Polaris Boats, LLC IN | - | 0 | - | - |
| Polaris Forensics, Inc. TX | Professional & Technical Services | 1 | $120,000 | - |
| Polaris Health and Wellness MO | Healthcare & Social Assistance | 0 | - | - |
| Polaris Inc. MN | Retail Trade | 2 | $111,649 | - |
| Polaris Inc. Spirit Lake IA | Manufacturing | 0 | - | D |
| Polaris Industries Inc. AL | Manufacturing | 0 | - | A |
| Polaris Industries, Inc. MN | Retail Trade | 4 | $117,402 | - |
| Polaris Research Institute, Inc. CA | Professional & Technical Services | 1 | $179,920 | - |
| Polaris Specialty Pharmacy CA | - | 0 | - | - |
| Polaris Wireless Inc CA | Professional & Technical Services | 1 | $172,931 | - |
| Polen Capital FL | Finance & Insurance | 1 | $115,000 | - |
| Poling Drug NE | - | 0 | - | - |
| Polk County MN | Public Administration | 0 | - | C |
| Polk Mechanical Company, LLC TX | Construction | 1 | $95,000 | A |
| Polkapicnic LLC CA | Retail Trade | 1 | $139,360 | - |
| Pollard (U.S.) Ltd. MI | Manufacturing | 1 | $86,000 | - |
| Pollen, Inc. KS | Information & Media | 2 | $133,078 | - |
| Pollen, Inc. MO | Information & Media | 1 | $189,592 | - |
| Pollington Machine Tool Inc MI | Manufacturing | 0 | - | F |
| Pollux Consultancy Services LLC FL | Professional & Technical Services | 4 | $103,750 | - |
| Polly's Country Market MI | - | 0 | - | - |
