| 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 Phillies PA | Arts & Entertainment | 0 | - | F |
| The Phoenician AZ | - | 0 | - | - |
| 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 TN | Manufacturing | 0 | - | C |
| The Pictsweet Company TX | Manufacturing | 0 | - | D |
| The Piedmont Clinic, Inc. GA | Healthcare & Social Assistance | 1 | $85,246 | - |
| The Pierre, New York, A Taj Hotel NY | - | 0 | - | - |
| The Pines at Utica NY | Healthcare & Social Assistance | 0 | - | F |
| The Pines Merrill Gardens CA | Healthcare & Social Assistance | 0 | - | A |
| The Pingry Corporation d/b/a The Pingry School NJ | Educational Services | 2 | $88,475 | - |
| The Pipeline Clothing eXchange NE | - | 0 | - | - |
| The Piple Line Development Company OH | Manufacturing | 1 | $90,000 | - |
| 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 Platinum Hotel & Spa NV | - | 0 | - | - |
| The Plaza Rehab and Nursing Center NY | Healthcare & Social Assistance | 0 | - | B |
| The Plaza-Sahara Plaza LLC NY | - | 0 | - | - |
| The PNC Financial Services Group, Inc. PA | Finance & Insurance | 70 | $134,160 | - |
| The Pokemon Company International, Inc. WA | Retail Trade | 3 | $156,733 | - |
| The Polo Club of Boca Raton Property Owners Association (POA), Inc. FL | Arts & Entertainment | 1 | $52,000 | - |
| 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 |
| The Portland Clinic OR | - | 0 | - | - |
| The Potomac Edison Company MD | Utilities | 0 | - | D |
| The Potter's House MI | Educational Services | 1 | $48,545 | - |
| The Pourhouse MN | - | 0 | - | - |
| The Predictive Index LLC MA | Professional & Technical Services | 3 | $106,333 | - |
| 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 at Palm-Aire FL | Healthcare & Social Assistance | 0 | - | A |
| 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 Primary Health Network PA | Healthcare & Social Assistance | 2 | $248,526 | - |
| The Princeton Review NY | - | 0 | - | - |
