| Pegasus Hotel LLC FL | Accommodation & Food Services | 0 | — | F |
| Pegasus Industries & Packaging, LLC KY | Administrative & Waste Services | 0 | — | A |
| Pegasus Industries & Packaging, LLC OH | Administrative & Waste Services | 0 | — | F |
| Pegasus Industries and Packaging KY | Administrative & Waste Services | 0 | — | F |
| Pegasus Logistics Group TX | Transportation & Warehousing | 0 | — | A |
| Pegasus Painting & Waterproofing LLC FL | Construction | 0 | — | A |
| Pegasus Schools, Inc. TX | Healthcare & Social Assistance | 0 | — | F |
| Pegasus Senior Living AL | Healthcare & Social Assistance | 0 | — | A |
| Pegasus Senior Living AZ | Healthcare & Social Assistance | 0 | — | F |
| Pegasus Senior Living CA | Healthcare & Social Assistance | 0 | — | F |
| Pegasus Senior Living CO | Healthcare & Social Assistance | 0 | — | F |
| Pegasus Senior Living GA | Healthcare & Social Assistance | 0 | — | F |
| Pegasus Senior Living KS | Healthcare & Social Assistance | 0 | — | F |
| Pegasus Senior Living LA | Healthcare & Social Assistance | 0 | — | F |
| Pegasus Senior Living MS | Healthcare & Social Assistance | 0 | — | F |
| Pegasus Senior Living NV | Healthcare & Social Assistance | 0 | — | F |
| Pegasus Senior Living NY | Healthcare & Social Assistance | 0 | — | F |
| Pegasus Senior Living TX | Healthcare & Social Assistance | 0 | — | F |
| Pegasus Senior Living WA | Healthcare & Social Assistance | 0 | — | F |
| Pegasus Steel SC | Manufacturing | 0 | — | B |
| Pegasus Tech Ventures, Inc. CA | Finance & Insurance | 2 | $98,561 | — |
| Pegasus Technical Services, Inc OH | Professional & Technical Services | 1 | $92,165 | — |
| Pegasus Technologies Inc FL | Transportation & Warehousing | 0 | — | A |
| Pegasus Transit, Inc CA | Transportation & Warehousing | 0 | — | C |
| PegasusTSI, Inc. FL | Professional & Technical Services | 2 | $115,981 | — |
| PEGASYS SYSTEMS & TECHNOLOGIES, INC. MI | Professional & Technical Services | 1 | $88,483 | — |
| PEGASYSTEMS INC. MA | Professional & Technical Services | 22 | $150,712 | — |
| Pegatron Technologies Service Inc CA | Other Services | 0 | — | A |
| Pegram Construction, Inc. WA | Construction | 0 | — | F |
| Pehler and Sons Inc. WI | — | 0 | — | — |
| PEI GENESIS INC. IN | Manufacturing | 0 | — | C |
| PEI Global Partners Holdings LLC FL | Finance & Insurance | 1 | $275,000 | — |
| Pei Wei OH | — | 0 | — | — |
| Peirce Welding & Fabricating Inc PA | Manufacturing | 0 | — | F |
| Peirone Produce Company WA | Wholesale Trade | 0 | — | F |
| Pekin Community High School District #303 IL | Educational Services | 0 | — | D |
| Pekin Hospital IL | Healthcare & Social Assistance | 0 | — | F |
| Pekin Memorial Hospital d/b/a Carle Health Pekin Hospital IL | Healthcare & Social Assistance | 1 | $69,202 | — |
| Pekin Park District IL | Public Administration | 0 | — | C |
| Peking Handicraft, Inc. CA | Wholesale Trade | 0 | — | A |
| Peking Palace Chinese Buffett NE | — | 0 | — | — |
| PEKO Precision Products Inc. NY | Manufacturing | 0 | — | D |
| PEL Healthcare, LLC PA | Manufacturing | 2 | $108,000 | — |
| Pel Hughes Printing LLC LA | Manufacturing | 0 | — | A |
| PEL LLC OH | Wholesale Trade | 0 | — | A |
| Pel-Freez, LLC AR | Manufacturing | 0 | — | D |
| Pelco CA | — | 0 | — | — |
| Pelco Dba Schneider Electric CA | — | 0 | — | — |
| Pelco Products, Inc. OK | Manufacturing | 0 | — | F |
| Pelco, Dba Schneider Electric CA | — | 0 | — | — |
