| Pacific Coast Feather Co. PA | — | 0 | — | — |
| Pacific Coast Feather Cushion LLC CA | — | 0 | — | — |
| PACIFIC COAST FRUIT COMPANY OR | Wholesale Trade | 0 | — | F |
| PACIFIC COAST FRUIT COMPANY WA | Wholesale Trade | 0 | — | F |
| Pacific Coast Glazing, Inc. CA | Construction | 0 | — | A |
| Pacific Coast Grill, Inc. CA | — | 0 | — | — |
| Pacific Coast Home Services CA | Construction | 0 | — | F |
| Pacific Coast Hospitality, LLC dba Holiday Inn Express CA | — | 0 | — | — |
| Pacific Coast Ms Industries Co., Ltd CA | — | 0 | — | — |
| Pacific Coast Recycling CA | Administrative & Waste Services | 0 | — | F |
| Pacific Coast Seed LP CA | Wholesale Trade | 0 | — | A |
| Pacific Coast Sightseeing CA | Transportation & Warehousing | 0 | — | C |
| Pacific Coast Sightseeing Tours & Charters Inc. CA | Transportation & Warehousing | 0 | — | F |
| Pacific Coast Supply, LLC AZ | Retail Trade | 0 | — | F |
| Pacific Coast Supply, LLC CA | Retail Trade | 0 | — | F |
| Pacific Coast Supply, LLC CO | Retail Trade | 0 | — | A |
| Pacific Coast Supply, LLC ID | Retail Trade | 0 | — | A |
| Pacific Coast Supply, LLC NV | Retail Trade | 0 | — | C |
| Pacific Coast Supply, LLC UT | Retail Trade | 0 | — | A |
| Pacific Coast Transportation Services, Inc. CA | Transportation & Warehousing | 0 | — | F |
| Pacific Coast Trial Law Firm, APC CA | Professional & Technical Services | 1 | $64,480 | — |
| Pacific Coast Well Drilling, Inc. CA | Construction | 0 | — | A |
| Pacific College NY | Educational Services | 0 | — | A |
| Pacific College of Health and Science CA | Educational Services | 0 | — | A |
| Pacific Collier Fresh Company FL | — | 0 | — | — |
| Pacific Concrete Cutting & Coring, Inc HI | Construction | 0 | — | A |
| Pacific Consolidated Industries CA | Manufacturing | 0 | — | F |
| Pacific Construction Solutions OR | Construction | 0 | — | A |
| Pacific Construction Systems WA | — | 0 | — | — |
| PACIFIC CONSULTANCY SERVICES LLC AL | Professional & Technical Services | 5 | $105,123 | — |
| Pacific Continental Wood Products, Inc. dba Pacific Continental Truss CA | Manufacturing | 0 | — | F |
| PACIFIC CORPORATE MT | Wholesale Trade | 0 | — | A |
| Pacific Corporate Towers LLC CA | — | 0 | — | — |
| Pacific Corrugated Pipe Co CA | Manufacturing | 0 | — | F |
| Pacific Corrugated Pipe Co. AZ | Manufacturing | 0 | — | A |
| Pacific Corrugated Pipe Co., LLC OR | Manufacturing | 0 | — | A |
| Pacific Corrugated Pipe Company (Subsidiary of Lane) OR | Manufacturing | 0 | — | A |
| Pacific Corrugated Pipe Company, LLC. WA | Manufacturing | 0 | — | A |
| Pacific Crane Maintenance Company, LLC CA | Transportation & Warehousing | 0 | — | B |
| Pacific Crest Industries WA | Manufacturing | 0 | — | F |
| Pacific Crest Transformers OR | — | 0 | — | — |
| Pacific Crossing Inc HI | Construction | 0 | — | F |
| Pacific Crossing Inc UT | Construction | 0 | — | F |
| Pacific Culture Enterprises Inc. NY | Information & Media | 2 | $56,202 | — |
| Pacific Cycle Inc. WI | Manufacturing | 2 | $152,599 | — |
| PACIFIC DAIRY SOLUTIONS LLC MO | Manufacturing | 0 | — | F |
| Pacific Data Systems GU | Professional & Technical Services | 1 | $52,400 | — |
| Pacific Delivery and Logistics LLC. WA | Transportation & Warehousing | 0 | — | C |
| Pacific Dental Services, LLC CA | Administrative & Waste Services | 3 | $123,334 | — |
| Pacific Die Cut Industries CA | Manufacturing | 0 | — | A |
