| The Porter Company TX | Construction | 0 | — | A |
| The Portland Clinic OR | — | 0 | — | — |
| The Portland Group, Inc. CT | Wholesale Trade | 0 | — | D |
| The Portland Group, Inc. MA | Wholesale Trade | 0 | — | C |
| The Portland Group, Inc. ME | Wholesale Trade | 0 | — | F |
| The Portland Group, Inc. NH | Wholesale Trade | 0 | — | A |
| The Portland Group, Inc. RI | Wholesale Trade | 0 | — | F |
| The Potato King, Inc. WI | Wholesale Trade | 0 | — | C |
| The Potomac Edison Company MD | Utilities | 0 | — | D |
| The Potter's House MI | Educational Services | 1 | $48,545 | — |
| The Pourhouse MN | — | 0 | — | — |
| The Powder Shop, Inc IA | Manufacturing | 0 | — | A |
| The Precision Coil Spring Company CA | Manufacturing | 0 | — | D |
| The Predictive Index LLC MA | Professional & Technical Services | 3 | $106,333 | — |
| The Prentice Group of NY Inc NY | Wholesale Trade | 0 | — | F |
| The Presbyterian Home at Charlotte, Inc dba Sharon Towers NC | Healthcare & Social Assistance | 0 | — | F |
| The Presbyterian Homes, Inc NC | Healthcare & Social Assistance | 0 | — | F |
| The Preservation Society of Newport County RI | — | 0 | — | — |
| The Preserve FL | Healthcare & Social Assistance | 0 | — | F |
| The Preserve at Palm-Aire FL | Healthcare & Social Assistance | 0 | — | A |
| The Preserve at Woodland Hills OR | Healthcare & Social Assistance | 0 | — | F |
| The President & Fellows of Middlebury College VT | Educational Services | 8 | $99,074 | — |
| The Press of Atlantic City Media Group NJ | — | 0 | — | — |
| The Prestige Group of Craftsmen LLC NY | Professional & Technical Services | 1 | $130,000 | — |
| The Prestwick Group, Inc. WI | Manufacturing | 0 | — | F |
| The Pride Services Co Inc TX | Construction | 0 | — | A |
| The Primary Health Network PA | Healthcare & Social Assistance | 2 | $248,526 | — |
| The Prince Lumber Co., Inc. NJ | Retail Trade | 0 | — | F |
| The Prince Lumber Co., Inc. NY | Retail Trade | 0 | — | F |
| The Princeton Review NY | — | 0 | — | — |
| The Princeton Review - Supplemental Education Services (SES) Division NY | — | 0 | — | — |
| THE PRINCIPAL CONSULTING, INC. NJ | Professional & Technical Services | 12 | $96,755 | — |
| The Principia Corporation MO | Educational Services | 2 | $75,985 | — |
| The Print Source, Inc KS | Manufacturing | 0 | — | D |
| The Printer Inc IA | Manufacturing | 0 | — | D |
| The Printer Inc. NV | Manufacturing | 0 | — | D |
| The Printer, Inc. LA | Manufacturing | 0 | — | A |
| The Printer, Inc. NJ | Manufacturing | 0 | — | F |
| The Printing Port SC | Manufacturing | 0 | — | A |
| The Private Suite Holdings LLC CA | Transportation & Warehousing | 0 | — | C |
| The Pro's Closet CO | Retail Trade | 0 | — | A |
| The Probst Group WI | Professional & Technical Services | 0 | — | F |
| The Procter & Gamble Company OH | Manufacturing | 4 | $171,062 | — |
| THE PROCTER & GAMBLE DISTRIBUTING LLC AR | Wholesale Trade | 0 | — | A |
| THE PROCTER & GAMBLE DISTRIBUTING LLC FL | Wholesale Trade | 0 | — | A |
| THE PROCTER & GAMBLE DISTRIBUTING LLC ID | Wholesale Trade | 0 | — | A |
| THE PROCTER & GAMBLE DISTRIBUTING LLC IL | Wholesale Trade | 0 | — | A |
| THE PROCTER & GAMBLE DISTRIBUTING LLC MI | Wholesale Trade | 0 | — | A |
| THE PROCTER & GAMBLE DISTRIBUTING LLC MN | Wholesale Trade | 0 | — | A |
| THE PROCTER & GAMBLE DISTRIBUTING LLC NC | Wholesale Trade | 0 | — | A |
