| Pelton Shepherd Industries TX | Manufacturing | 0 | — | A |
| Peltram Plumbing, LLC WA | Construction | 0 | — | F |
| Peltzer Enterprises CA | Agriculture & Forestry | 0 | — | A |
| Pelvic Group PT PLLC NY | Healthcare & Social Assistance | 1 | $93,954 | — |
| Pembelton Forest Products VA | Manufacturing | 0 | — | F |
| Pember Companies, Inc. WI | Construction | 0 | — | F |
| Pemberly Place NE | Healthcare & Social Assistance | 0 | — | F |
| Pemberton Davis Electric IN | Construction | 0 | — | B |
| PEMBERTON FABRICATORS INC NJ | Manufacturing | 0 | — | F |
| Pemberton Garden Services Inc. MA | Administrative & Waste Services | 0 | — | F |
| Pemberton LLC FL | Manufacturing | 0 | — | A |
| Pembilier Nursing Center ND | Healthcare & Social Assistance | 0 | — | A |
| PEMBINA COUNTY MEMORIAL HOSPITAL ASSOCIATION ND | Healthcare & Social Assistance | 0 | — | F |
| Pembroke Senior Housing Lessee, LLC MA | Healthcare & Social Assistance | 0 | — | F |
| PEMCCO Logistics Services, LLC VA | Transportation & Warehousing | 0 | — | F |
| PEMCO Corporation VA | Manufacturing | 0 | — | F |
| PEMCO Mutual Insurance Company WA | Finance & Insurance | 1 | $150,322 | — |
| PEMCO WORLD AIR SERVICES AL | — | 0 | — | — |
| PEMCO World Air Services FL | — | 0 | — | — |
| Pemco World Air Services KY | — | 0 | — | — |
| Pemiscot-Dunklin Electric Cooperative MO | Utilities | 0 | — | A |
| Pen Bay Builders ME | Administrative & Waste Services | 0 | — | A |
| Pen Company of America NJ | Manufacturing | 0 | — | F |
| Pen Gulf, Inc FL | Construction | 0 | — | A |
| Pena Alum Glass & Mirror Inc. FL | Construction | 0 | — | F |
| Pena's Disposal, Inc CA | Administrative & Waste Services | 0 | — | F |
| Pena's Mechanical Contractors Inc. IN | Other Services | 0 | — | F |
| Penacabarga Enterprises Inc FL | Retail Trade | 0 | — | C |
| Penacook Assisted Living Facility Inc DBA John H Whitaker Place NH | Healthcare & Social Assistance | 0 | — | A |
| Penacook Place MA | Healthcare & Social Assistance | 0 | — | F |
| Penair NE | — | 0 | — | — |
| Penas Disposal CA | Public Administration | 0 | — | F |
| PenBay Medical Center - PBA ME | Healthcare & Social Assistance | 0 | — | F |
| Pencco Inc CA | Manufacturing | 0 | — | D |
| Pencco Inc NC | Manufacturing | 0 | — | F |
| Pencco Inc TX | Manufacturing | 0 | — | B |
| Pence Construction, LLC OR | Construction | 0 | — | F |
| Pence Contractors, LLC OR | Construction | 0 | — | F |
| Pence's Milk Transport Inc OH | Transportation & Warehousing | 0 | — | A |
| Pence/Kelly Construction LLC OR | Construction | 0 | — | F |
| PENCIL ONE INC. MA | Professional & Technical Services | 1 | $76,960 | — |
| Penco Corporation DE | Wholesale Trade | 0 | — | C |
| Penco Electrical Contractors, Inc. GA | Construction | 0 | — | A |
| Penco Products NC | Manufacturing | 0 | — | F |
| Penco Products, Inc. UT | — | 0 | — | — |
| Pencol Contracting Corp NY | Construction | 1 | $74,500 | — |
| PENCON, INC. d/b/a Peninsula Construction & Design, Inc. MI | Construction | 0 | — | F |
| PENCOYD IRON WORKS, INC. PA | Construction | 0 | — | F |
| Pend Oreille County WA | Public Administration | 0 | — | A |
| PEND OREILLE COUNTY PUBLIC HOSPITAL DISTRICT NO 1 WA | Healthcare & Social Assistance | 0 | — | D |
