| The Pines at Catskill Center for Nursing and Rehabilitation NY | Healthcare & Social Assistance | 0 | — | F |
| The Pines at Davidson, Inc NC | Healthcare & Social Assistance | 0 | — | F |
| The Pines at Prescott Valley AZ | Healthcare & Social Assistance | 0 | — | F |
| The Pines at Rutland VT | Healthcare & Social Assistance | 0 | — | F |
| The Pines at Utica NY | Healthcare & Social Assistance | 0 | — | F |
| The Pines at Whiting NJ | Healthcare & Social Assistance | 0 | — | F |
| The Pines Merrill Gardens CA | Healthcare & Social Assistance | 0 | — | A |
| The Pines of Clarkston AL MI | Healthcare & Social Assistance | 0 | — | A |
| The Pines of Clarkston MC MI | Healthcare & Social Assistance | 0 | — | A |
| The Pines of Newmarket NH | Healthcare & Social Assistance | 0 | — | F |
| The Pines Post Acute and Memory WI | Healthcare & Social Assistance | 0 | — | F |
| The Pingry Corporation d/b/a The Pingry School NJ | Educational Services | 2 | $88,475 | — |
| The Pinnacle NC | Real Estate | 0 | — | A |
| The PIPCO Companies, Ltd. IL | Construction | 0 | — | D |
| The Pipe Line Developement Number OH | Manufacturing | 0 | — | F |
| The Pipeline Clothing eXchange NE | — | 0 | — | — |
| The Piper Assisted Living & Memory Care KS | Healthcare & Social Assistance | 0 | — | F |
| The Piple Line Development Company OH | Manufacturing | 1 | $90,000 | — |
| The Piqua Paper Box Co. OH | Manufacturing | 0 | — | F |
| The Place at Deans Bridge Nursing and rehab GA | Healthcare & Social Assistance | 0 | — | A |
| The Place at Martinez GA | Healthcare & Social Assistance | 0 | — | F |
| The Place at Shadow SC | Healthcare & Social Assistance | 0 | — | A |
| The Place for Children with Autism IL | Healthcare & Social Assistance | 0 | — | F |
| The Plant Company of Virginia, LLC VA | Agriculture & Forestry | 0 | — | D |
| The Plastering Company, Inc. CA | Construction | 0 | — | F |
| The Plasticoid Company, Inc. MD | Manufacturing | 0 | — | C |
| The Platinum Hotel & Spa NV | — | 0 | — | — |
| The Platt Brothers & Co. CT | Manufacturing | 0 | — | F |
| The Players Poker Club, Inc CA | Arts & Entertainment | 0 | — | A |
| The Plaza at Clover Lake NY | Healthcare & Social Assistance | 0 | — | F |
| The Plaza Rehab and Nursing Center NY | Healthcare & Social Assistance | 0 | — | B |
| The Plaza-Sahara Plaza LLC NY | — | 0 | — | — |
| The Plumbing and Rooter CO LLC GA | Construction | 0 | — | F |
| The Plumbing Source OH | Construction | 0 | — | F |
| The PNC Financial Services Group, Inc. PA | Finance & Insurance | 70 | $134,160 | — |
| The Pod Hotel NY | Accommodation & Food Services | 0 | — | A |
| The Pointe IL | Healthcare & Social Assistance | 0 | — | D |
| The Pointe at Jacksonville IL | Healthcare & Social Assistance | 0 | — | F |
| The Pointe At Kilpatrick IL | Healthcare & Social Assistance | 0 | — | A |
| The Pointe at Morris IL | Healthcare & Social Assistance | 0 | — | A |
| The Pokemon Company International, Inc. WA | Retail Trade | 3 | $156,733 | — |
| The Poker People, LLC CA | Professional & Technical Services | 0 | — | A |
| The Polo Club of Boca Raton Property Owners Association (POA), Inc. FL | Arts & Entertainment | 1 | $52,000 | — |
| The Pool Company Inc WA | Construction | 0 | — | D |
| The Poole & Kent Corporation MD | Construction | 0 | — | A |
| The Popcorn Factory IL | Manufacturing | 0 | — | B |
| The Population Council, Inc. NY | Professional & Technical Services | 1 | $77,875 | — |
| The Porch TX | — | 0 | — | — |
| The Pork Company NC | Manufacturing | 0 | — | F |
| THE PORK GROUP OK | Agriculture & Forestry | 0 | — | F |
