| The Pennywell Hotel MO | Accommodation & Food Services | 0 | — | A |
| The Pentier Group, Inc MI | Manufacturing | 0 | — | A |
| The People Concern CA | Other Services | 1 | $73,000 | A |
| The Pep Boys – Manny, Moe & Jack LLC PA | — | 0 | — | — |
| The Peplinski Group MI | Healthcare & Social Assistance | 0 | — | F |
| The Peregrine Transportation KY | Transportation & Warehousing | 0 | — | F |
| The Performing Arts Center of Los Angeles County CA | — | 0 | — | — |
| The Permanente Federation dba Permanente Advantage LLC CA | — | 0 | — | — |
| The Permanente Medical Group CA | Healthcare & Social Assistance | 8 | $361,334 | — |
| The Pet Hospital of La Mesa CA | Professional & Technical Services | 0 | — | A |
| The Pet Hospital of Tierrasanta CA | Professional & Technical Services | 0 | — | A |
| The Pete Store CT | Wholesale Trade | 0 | — | B |
| The Pete Store DE | Wholesale Trade | 0 | — | F |
| The Pete Store FL | Wholesale Trade | 0 | — | B |
| The Pete Store GA | Wholesale Trade | 0 | — | D |
| The Pete Store MA | Wholesale Trade | 0 | — | A |
| The Pete Store MD | Wholesale Trade | 0 | — | B |
| The Pete Store SC | Wholesale Trade | 0 | — | A |
| The Pete Store TN | Wholesale Trade | 0 | — | D |
| The Pete Store VA | Wholesale Trade | 0 | — | B |
| The Peterson Company LLC IN | Construction | 0 | — | F |
| The Petry-Kuhne Company IL | Construction | 0 | — | A |
| The Pfister Hotel WI | — | 0 | — | — |
| The Phantom Company, LP NY | — | 0 | — | — |
| The PharmaNetwork, LLC NJ | Manufacturing | 1 | $165,000 | — |
| THE PHIA GROUP, LLC MA | Finance & Insurance | 3 | $117,576 | — |
| The Philadelphia Marriott Downtown PA | — | 0 | — | — |
| The Philadelphia Museum of Art PA | Arts & Entertainment | 3 | $111,833 | — |
| The Philharmonic-Symphony Society of New York, Inc. NY | — | 0 | — | — |
| The Philharmonic-Symphony Society of New York, Inc. (10 Lincoln Center Plaza) NY | — | 0 | — | — |
| The Philip H. Mathewson Companies, Inc. NH | Construction | 0 | — | F |
| The Phillies PA | Arts & Entertainment | 0 | — | F |
| The Phoenician AZ | — | 0 | — | — |
| The Phoenix Group OH | Professional & Technical Services | 0 | — | A |
| The Phoenix Symphony Association AZ | Arts & Entertainment | 0 | — | B |
| The Physicians Spine and Rehab SANDY SPRINGS GA | Healthcare & Social Assistance | 0 | — | A |
| The PIC Group OH | — | 0 | — | — |
| The PIC Group TN | — | 0 | — | — |
| The Pickle People, LLC aka Maison Pickle NY | — | 0 | — | — |
| THE PICTSWEET COMPANY CA | Manufacturing | 0 | — | F |
| The Pictsweet Company DE | Manufacturing | 0 | — | B |
| The Pictsweet company TN | Manufacturing | 0 | — | C |
| The Pictsweet Company TX | Manufacturing | 0 | — | D |
| The Piedmont Clinic, Inc. GA | Healthcare & Social Assistance | 1 | $85,246 | — |
| The Pierce Group LLC VA | Transportation & Warehousing | 0 | — | A |
| The Pierre, New York, A Taj Hotel NY | — | 0 | — | — |
| The Pike Company, Inc. NY | Construction | 0 | — | B |
| The Pillars of North County MO | Healthcare & Social Assistance | 0 | — | A |
| The Pinery LLC CA | Agriculture & Forestry | 0 | — | A |
| The Pines ALF OH | Healthcare & Social Assistance | 0 | — | F |
