| Penney OpCo LLC CA | - | 0 | - | - |
| Penney OpCo LLC (“JCPenney”) Store 2102 MD | - | 0 | - | - |
| Penney OpCo LLC dba JCPenney CA | - | 0 | - | - |
| Penney OpCo LLC “ JC Penney ” (Store 2102) MD | - | 0 | - | - |
| Penngrove, LLC CA | - | 0 | - | - |
| Pennington Biomedical Research Center LA | Educational Services | 2 | $240,911 | - |
| Pennington County MN | Construction | 0 | - | F |
| Pennoni Associates, Inc. PA | Professional & Technical Services | 4 | $77,750 | - |
| Pennswood Village PA | Healthcare & Social Assistance | 0 | - | F |
| Pennsy Supply Inc. PA | Wholesale Trade | 0 | - | A |
| Pennsy Suppy, Inc PA | - | 0 | - | - |
| Pennsylvania American Water PA | Utilities | 0 | - | A |
| Pennsylvania Clinical Schools PA | - | 0 | - | - |
| Pennsylvania Compensation Rating Bureau PA | Finance & Insurance | 3 | $185,000 | - |
| Pennsylvania Conference of Seventh-day Adventists PA | Other Services | 4 | $69,052 | - |
| Pennsylvania Electric Company PA | Utilities | 0 | - | D |
| Pennsylvania Grain Processing LLC PA | Manufacturing | 0 | - | D |
| Pennsylvania HM Associates P.C. TN | Healthcare & Social Assistance | 1 | $301,600 | - |
| Pennsylvania Ltc PA | Healthcare & Social Assistance | 0 | - | F |
| Pennsylvania Mentor: Northeast Philadelphia Office, Broomall Office, Fleet Wood Office PA | - | 0 | - | - |
| Pennsylvania Precision Cast Parts, Inc. PA | Manufacturing | 0 | - | F |
| Pennsylvania Steel NY | Wholesale Trade | 0 | - | F |
| Pennsylvania Steel PA | Wholesale Trade | 0 | - | F |
| Pennsylvania Transformer Technologies In PA | Manufacturing | 0 | - | F |
| Pennsylvania Transformer Technologies, LLC PA | Manufacturing | 0 | - | F |
| Pennsylvania Transformer Technology, LLC PA | Manufacturing | 4 | $97,000 | - |
| Pennsylvania Turnpike Commission PA | - | 2 | $96,938 | - |
| Pennsylvania Western University PA | Educational Services | 3 | $58,907 | - |
| Pennwood Products PA | Manufacturing | 0 | - | D |
| Penny Lane Management L.P. NY | - | 0 | - | - |
| Penny Newman Grain Co. CA | Manufacturing | 0 | - | D |
| Pennycoder LLC TX | Professional & Technical Services | 1 | $144,000 | - |
| Pennymac CA | - | 0 | - | - |
| Pennypack LLC NY | Other Services | 1 | $112,500 | - |
| Pennyrile Energy LLC- RiverEdge Mine KY | - | 0 | - | - |
| Pennyroyal Healthcare Services KY | - | 2 | $215,000 | - |
| PennySaver USA Printing LLC CA | - | 0 | - | - |
| Pennysaverusa.Com CA | - | 0 | - | - |
| Pennysaverusa.Com (Harte- Hanks Shoppers Inc) CA | - | 0 | - | - |
| Pennysaverusa.Com (Southern Comprint Co) CA | - | 0 | - | - |
| Penobscot Community Health Care ME | Healthcare & Social Assistance | 5 | $181,002 | - |
| Penrod, Inc. WI | Professional & Technical Services | 1 | $152,000 | - |
| Pensa Systems Inc. TX | Professional & Technical Services | 1 | $145,000 | - |
| Pensacola Christian College, Inc. FL | Accommodation & Food Services | 0 | - | F |
| Pensacola Health Partners, LLC FL | Healthcare & Social Assistance | 0 | - | F |
| Pensacola Tennis & Pickle LLC FL | - | 2 | $53,165 | - |
| Penscott Medical CORPORATION CA | - | 0 | - | - |
| Pension Associates, Inc. CT | - | 1 | $172,740 | - |
| Penske KS | - | 0 | - | - |
| Penske Automotive Group, Inc. CA | - | 0 | - | - |