| The Osborne Association NY | Healthcare & Social Assistance | 0 | - | F |
| The Otis R. Bowen Center for Human Services, Inc. IN | Healthcare & Social Assistance | 1 | $110,000 | - |
| The Outdoor Channel CA | - | 0 | - | - |
| The Overlook MA | Healthcare & Social Assistance | 0 | - | F |
| The OYO Hotel Times Square NY | - | 0 | - | - |
| The PAC Group MI | Professional & Technical Services | 1 | $150,000 | - |
| The Pace Companies New York, LLC. NY | Construction | 0 | - | F |
| The Pad Sarasota LLC FL | Arts & Entertainment | 1 | $69,326 | - |
| The Padonia Corporation & Child Care International LTD MD | - | 0 | - | - |
| The palace FL | Healthcare & Social Assistance | 0 | - | F |
| The Palm operated by Just One More Restaurant Corp. NY | - | 0 | - | - |
| The Palmettos of Bluffton Assisted Living and Memory Care SC | Healthcare & Social Assistance | 0 | - | F |
| The Palms Hotel and Spa FL | - | 0 | - | - |
| The Palms of Orlando FL | Healthcare & Social Assistance | 0 | - | - |
| The Pangburn Group Inc. LA | Professional & Technical Services | 1 | $107,800 | - |
| The Pantry, Inc. (Kangaroo Express) NC | - | 0 | - | - |
| The Paper Source* CT | - | 0 | - | - |
| The Parachute Project Inc. NY | Educational Services | 8 | $104,000 | - |
| The Paradies Shops, LLC d/b/a Paradies Lagardere Travel Retail GA | Retail Trade | 1 | $46,987 | - |
| The Park at Cornerstone LLC TX | Real Estate | 1 | $60,000 | - |
| The Park Central San Francisco CA | - | 0 | - | - |
| The Park Hotel at Meadowlands NJ | - | 0 | - | - |
| The Park National Bank OH | Finance & Insurance | 1 | $125,000 | - |
| The Parr Company OR | Retail Trade | 0 | - | D |
| The Parr Company WA | Manufacturing | 0 | - | F |
| The Patina Group NewCo, LLC CA | - | 0 | - | - |
| The Patina Group NewCo, LLC (Nick CA | - | 0 | - | - |
| The Paul and Elisabeth Merage Family Foundation CA | Other Services | 1 | $130,000 | - |
| The Pavilion at Creekwood TX | Healthcare & Social Assistance | 0 | - | F |
| The Pay-O-Matic CORP. NY | Finance & Insurance | 2 | $185,000 | - |
| The Peabody Memphis TN | Accommodation & Food Services | 0 | - | F |
| The Pearl Group ME | Construction | 0 | - | D |
| The Pearl of Joliet 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 Peggs Company Inc CA | 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 | - | - |
| 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 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 Pfister Hotel WI | - | 0 | - | - |
