| Pend Oreille Public Utility District #1 WA | Utilities | 0 | — | F |
| Pend Oreille Surgery Center, llc ID | Healthcare & Social Assistance | 0 | — | A |
| PendaForm/Fabriform IN | — | 0 | — | — |
| Pender Community Hospital District NE | Healthcare & Social Assistance | 4 | $78,400 | — |
| Pender Logistics VA | Transportation & Warehousing | 0 | — | A |
| Pender Nursery Inc. NC | Agriculture & Forestry | 0 | — | A |
| Pendergast Elementary School District AZ | Educational Services | 1 | $59,627 | — |
| Pendergrass Enterprises Inc. dba Pendergrass & Holder Plumbing NC | Construction | 0 | — | D |
| Penderia Technologies, Inc. OR | Manufacturing | 1 | $108,867 | — |
| Pendleton Manor WV | Healthcare & Social Assistance | 0 | — | F |
| Pendleton Veterinary Clinic OR | Professional & Technical Services | 0 | — | F |
| Pendleton Woolen Mills NE | — | 0 | — | — |
| Pendleton Woolen Mills OR | Manufacturing | 0 | — | F |
| Pendo.io, Inc. NC | Professional & Technical Services | 2 | $220,000 | — |
| Pendry hotels and Resorts NY | Accommodation & Food Services | 0 | — | A |
| Pendry Natirar LLC NJ | — | 0 | — | — |
| PENDRY NORTH AMERICA, LLC CA | Accommodation & Food Services | 0 | — | F |
| Pendry North America, LLC NY | Accommodation & Food Services | 0 | — | F |
| Pendry San Diego CA | — | 0 | — | — |
| Pendu Mfg. Inc PA | Manufacturing | 0 | — | F |
| Pendulum Delivery LLC VA | Transportation & Warehousing | 0 | — | B |
| Penfield Place NY | Healthcare & Social Assistance | 0 | — | F |
| Penfield Plumbing & Heating, Inc. NY | Construction | 0 | — | F |
| Penflex Corp. PA | Manufacturing | 0 | — | B |
| Pengate Handling System PA | Other Services | 0 | — | A |
| Pengate Handling Systems PA | Other Services | 0 | — | B |
| Pengate Handling Systems of New York NY | Other Services | 0 | — | A |
| Pengeo, Inc. FL | Accommodation & Food Services | 0 | — | A |
| Penguin Computing CA | Manufacturing | 0 | — | A |
| Penguin Natural Foods, Inc. CA | Manufacturing | 1 | $157,200 | — |
| Penguin Random House NV | Transportation & Warehousing | 0 | — | D |
| Penguin Random House PA | — | 0 | — | — |
| Penguin Random House LLC NY | Information & Media | 2 | $110,391 | — |
| Penguin Windows WA | — | 0 | — | — |
| Penhall Company AL | Construction | 0 | — | F |
| Penhall Company AZ | Construction | 0 | — | A |
| Penhall Company CA | Construction | 0 | — | F |
| Penhall Company CO | Construction | 0 | — | F |
| Penhall Company FL | Construction | 0 | — | A |
| Penhall Company GA | Construction | 0 | — | A |
| Penhall Company HI | Construction | 0 | — | A |
| Penhall Company IN | Construction | 0 | — | F |
| Penhall Company MD | Construction | 0 | — | A |
| Penhall Company MS | Construction | 0 | — | A |
| Penhall Company NC | Construction | 0 | — | A |
| Penhall Company NV | Construction | 0 | — | A |
| Penhall Company OR | Construction | 0 | — | A |
| Penhall Company SC | Construction | 0 | — | A |
| Penhall Company TN | Construction | 0 | — | A |
| Penhall Company TX | Construction | 0 | — | A |
