| The Parkside Group GA | Healthcare & Social Assistance | 0 | — | D |
| The Parr Company OR | Retail Trade | 0 | — | D |
| The Parr Company WA | Manufacturing | 0 | — | F |
| The Party Staff, Inc AZ | Administrative & Waste Services | 0 | — | F |
| The Party staff, Inc. CA | Administrative & Waste Services | 0 | — | F |
| The Patary, Inc KY | Healthcare & Social Assistance | 0 | — | F |
| The Pate Company IL | Manufacturing | 0 | — | F |
| The Pathology Laboratory Inc LA | Healthcare & Social Assistance | 0 | — | A |
| The Patina Group NewCo, LLC CA | — | 0 | — | — |
| The Patina Group NewCo, LLC (Nick CA | — | 0 | — | — |
| The Patterson Oil Company CT | Retail Trade | 0 | — | B |
| The Paul and Elisabeth Merage Family Foundation CA | Other Services | 1 | $130,000 | — |
| The Paul Construction Company, Inc OH | Construction | 0 | — | F |
| The Paul Peterson Company, Inc. OH | Construction | 0 | — | F |
| The Pavilion at Creekwood TX | Healthcare & Social Assistance | 0 | — | F |
| The Pavilion at Crescent Lake FL | Healthcare & Social Assistance | 0 | — | F |
| The Pavilion at El Dorado Hills CA | Healthcare & Social Assistance | 0 | — | F |
| The Pavilion at Kenton KY | Healthcare & Social Assistance | 0 | — | A |
| The Pavilion at Piketon OH | Healthcare & Social Assistance | 0 | — | D |
| The Pavilion of New Port Richey FL | Healthcare & Social Assistance | 0 | — | A |
| THE PAY-O-MATIC CORP. NY | Finance & Insurance | 2 | $185,000 | — |
| The Payment Consultants LLC DBA Legacy Logistics CA | Transportation & Warehousing | 0 | — | A |
| The Payne Company LA | Construction | 0 | — | B |
| The Paysage Group LLC TX | Manufacturing | 0 | — | C |
| The Peabody Memphis TN | Accommodation & Food Services | 0 | — | F |
| The Peaks at Old Laramie Trail CO | Healthcare & Social Assistance | 0 | — | F |
| The Pearl MS | Construction | 0 | — | F |
| The Pearl at Fort Lauderdale FL | Healthcare & Social Assistance | 0 | — | F |
| The Pearl Group ME | Construction | 0 | — | D |
| The Pearl of Crystal Lake IL | Healthcare & Social Assistance | 0 | — | F |
| The Pearl of Hillside IL | Healthcare & Social Assistance | 0 | — | D |
| The Pearl of Joliet IL | Healthcare & Social Assistance | 0 | — | F |
| The Pearl of Naperville IL | Healthcare & Social Assistance | 0 | — | F |
| The Pearl of Orchard Valley IL | Healthcare & Social Assistance | 0 | — | F |
| The Pearl of Rolling Meadows IL | Healthcare & Social Assistance | 0 | — | F |
| The Pearl South Padre TX | — | 0 | — | — |
| The Pederson Krag Center, Inc. NY | — | 0 | — | — |
| The Pediatric Center of Frederick, LLC MD | Healthcare & Social Assistance | 1 | $150,000 | — |
| The Pediatric Group, PC VA | Healthcare & Social Assistance | 0 | — | A |
| The Peggs Company Inc CA | Manufacturing | 0 | — | F |
| The Peggs Company Inc FL | Manufacturing | 0 | — | A |
| The Peggs Company Inc MI | Manufacturing | 0 | — | F |
| The Peggs Company Inc TX | Manufacturing | 0 | — | F |
| The Peggs Company Inc VA | Manufacturing | 0 | — | D |
| The Peggs Company Inc WA | Manufacturing | 0 | — | F |
| The Peninsula Beverly Hills CA | Accommodation & Food Services | 0 | — | F |
| The Penn Club of New York NY | — | 0 | — | — |
| The Penn Stater Hotel and Conference Center The Nittany Lion Inn PA | — | 0 | — | — |
| The Pennsylvania Hospital of the University of Pennsylvania Health System PA | Healthcare & Social Assistance | 2 | $187,408 | — |
| The Pennsylvania State University PA | Educational Services | 141 | $969,569 | — |
