| Pearl Harbor Aviation Museum HI | Arts & Entertainment | 0 | — | D |
| Pearl Healthcare IL | Healthcare & Social Assistance | 0 | — | F |
| Pearl Interactive KY | — | 0 | — | — |
| Pearl Interactive Network Inc KY | Administrative & Waste Services | 0 | — | A |
| Pearl Pavilion IL | Healthcare & Social Assistance | 0 | — | F |
| Pearl River Foods MS | Manufacturing | 0 | — | D |
| PEARL RIVER LUMBER COMPANY MS | Manufacturing | 0 | — | A |
| Pearl River Pastry LLC NY | Manufacturing | 0 | — | D |
| Pearl River ShopRite Associates, Inc. NY | Retail Trade | 0 | — | C |
| Pearl South Padre Island Hotel and Resort TX | — | 0 | — | — |
| Pearl Technologies Inc. NY | Manufacturing | 0 | — | D |
| PEARL TRANSPORT LLC MD | Transportation & Warehousing | 0 | — | A |
| Pearl Valley Cheese OH | Manufacturing | 0 | — | A |
| Pearl Valley Farms IL | Agriculture & Forestry | 0 | — | D |
| Pearl's II Eden for Elders MO | Healthcare & Social Assistance | 0 | — | F |
| Pearland AL MC Care Properties, LLC TX | Healthcare & Social Assistance | 0 | — | A |
| Pearlco of Boston Inc. MA | Manufacturing | 0 | — | A |
| Pearlgreen Corporation NY | Retail Trade | 0 | — | A |
| Pearls Farm Labor Inc. CA | Agriculture & Forestry | 0 | — | C |
| Pearlview OH | Healthcare & Social Assistance | 0 | — | F |
| Pearlview Care Center OH | Healthcare & Social Assistance | 0 | — | A |
| PearlX Infrastructure, LLC CA | Professional & Technical Services | 1 | $130,000 | — |
| Pearly Whites Dental P.C. NY | Healthcare & Social Assistance | 1 | $97,000 | — |
| Pearse Bertram CT | Manufacturing | 0 | — | F |
| Pearson IA | Administrative & Waste Services | 0 | — | F |
| Pearson MD | — | 0 | — | — |
| Pearson MN | Educational Services | 0 | — | A |
| Pearson NJ | — | 0 | — | — |
| Pearson OH | — | 0 | — | — |
| Pearson TX | Manufacturing | 0 | — | A |
| PEARSON BUILDERS INC WA | Construction | 0 | — | F |
| Pearson Education CA | — | 0 | — | — |
| Pearson Education IN | — | 0 | — | — |
| Pearson Education Inc MN | Manufacturing | 0 | — | D |
| Pearson Education, Inc. NJ | Information & Media | 18 | $152,660 | — |
| Pearson Education, Inc. (English Language Unit) NY | — | 0 | — | — |
| Pearson Equipment & Service Corp. MI | Construction | 0 | — | A |
| PEARSON FARM GA | Agriculture & Forestry | 0 | — | A |
| Pearson Foods Corp MI | Wholesale Trade | 0 | — | A |
| Pearson Inc SD | Manufacturing | 0 | — | A |
| Pearson Inc DBA RMS Roller Grinder SD | Manufacturing | 0 | — | F |
| Pearson Industries AL | Manufacturing | 0 | — | A |
| Pearson Kelly Technology MO | Wholesale Trade | 0 | — | C |
| Pearson Wall Systems, Inc. IA | Construction | 0 | — | F |
| Pearson's Candy MN | Manufacturing | 0 | — | D |
| Pease & Sons, Inc. WA | Construction | 0 | — | A |
| PEASE BELL CPAs, LLC OH | Professional & Technical Services | 1 | $95,000 | — |
| Pease Construction Inc WA | Construction | 1 | $130,000 | — |
| Peavey Electronics MS | — | 0 | — | — |
| Peavey Manufacturing Company ME | Manufacturing | 0 | — | C |
