| Palm Harbor Homes - Kyle 2 TX | - | 0 | - | - |
| Palm Inc. CA | - | 0 | - | - |
| Palm New York Downtown LLC dba The Palm - New York (Tribeca) NY | - | 0 | - | - |
| Palm Springs Art Museum CA | - | 0 | - | - |
| Palm Springs Disposal Services Inc. CA | Administrative & Waste Services | 0 | - | F |
| Palm Springs Golf Resort - Evolution Hospitality CA | - | 0 | - | - |
| Palm Terrace Healthcare and Rehabilitation Center CA | Healthcare & Social Assistance | 0 | - | F |
| Palm West Corporation dba The Palm - West NY NY | - | 0 | - | - |
| Palmco Administration, LLC NY | Utilities | 1 | $90,000 | - |
| Palmdale Elementary School District CA | Educational Services | 14 | $76,532 | - |
| Palmdale Oil Company FL | Wholesale Trade | 0 | - | D |
| Palmdale Regional Medical Center CA | - | 0 | - | - |
| Palmdale School District CA | Educational Services | 9 | $88,411 | F |
| Palmdrive, Inc. CA | - | 2 | $101,816 | - |
| Palmer and Sicard Inc NH | Construction | 0 | - | C |
| Palmer Candy Company IA | Manufacturing | 0 | - | F |
| Palmer Dedicated Logistics, LLC MA | Transportation & Warehousing | 0 | - | F |
| Palmer Donavin MFG CO OH | Wholesale Trade | 0 | - | C |
| Palmer Family of Companies NY | Manufacturing | 0 | - | F |
| Palmer Food Services NY | Wholesale Trade | 0 | - | F |
| Palmer Foundry MA | Manufacturing | 0 | - | F |
| Palmer Gas & Oil NH | Retail Trade | 0 | - | D |
| Palmer Gas & Oil (Atkinson)_ NH | Retail Trade | 0 | - | D |
| Palmer Gas Company LLC NH | Retail Trade | 0 | - | F |
| Palmer Home for Children MS | - | 0 | - | - |
| Palmer of Texas TX | - | 0 | - | - |
| Palmer Soderberg, Inc. MN | Construction | 0 | - | F |
| Palmer SteelSupplies, Inc. TX | Manufacturing | 0 | - | F |
| Palmer's Bar MN | - | 0 | - | - |
| Palmetto Automatic Sprinkler Co., Inc SC | Construction | 0 | - | F |
| Palmetto Bluff Investments, LLC. SC | Arts & Entertainment | 0 | - | C |
| Palmetto Brewing SC | - | 0 | - | - |
| Palmetto Corp of Conway SC | Construction | 0 | - | F |
| Palmetto Excel Inc. SC | - | 1 | $72,819 | - |
| Palmetto Exterminators SC | Administrative & Waste Services | 0 | - | F |
| Palmetto Faith Healthcare Center SC | Healthcare & Social Assistance | 0 | - | F |
| Palmetto Family Primary Health Care SC | - | 0 | - | - |
| Palmetto GBA OH | - | 0 | - | - |
| Palmetto GBA, LLC SC | Finance & Insurance | 6 | $117,468 | - |
| Palmetto General Hospital FL | Healthcare & Social Assistance | 0 | - | F |
| Palmetto Goodwill SC | Healthcare & Social Assistance | 0 | - | F |
| Palmetto Retina Center, LLC SC | - | 1 | $400,000 | - |
| Palmetto Solar LLC SC | Construction | 1 | $145,000 | - |
| Palmetto Solar LLC NC | - | 2 | $190,000 | - |
| Palmetto State Armory SC | Retail Trade | 0 | - | A |
| Palmetto Synthetics LLC SC | Manufacturing | 0 | - | D |
| Palmetto, Zeigler, Chamberlain & Perrella, PL FL | - | 2 | $63,544 | - |
| Palms Casino Resort NV | - | 0 | - | - |
| Palmyra Pharmacy LLC NJ | Retail Trade | 1 | $66,500 | - |
| Palni, Inc. TX | Professional & Technical Services | 16 | $119,288 | - |