| Pet Iq, LLC CA | Professional & Technical Services | 0 | - | A |
| Pet Iq, LLC NY | Professional & Technical Services | 0 | - | A |
| Pet Kingdom NE | - | 0 | - | - |
| Pet Nutraceuticals LLC TX | Manufacturing | 1 | $130,978 | - |
| Pet Partners, LLC NY | - | 0 | - | - |
| Pet Supplies Plus IN | Transportation & Warehousing | 0 | - | C |
| Pet Supplies Plus NY | - | 0 | - | - |
| Pet Supplies Plus SC | Transportation & Warehousing | 0 | - | D |
| Pet Supplies Plus - Masspeak Operating Corp. NY | - | 0 | - | - |
| Pet Supplies Plus - Nobo Operating Corp. NY | - | 0 | - | - |
| Pet Supplies Plus - Ocean Operating Corp. NY | - | 0 | - | - |
| Pet Supplies Plus - Petsup Operating Corp. NY | - | 0 | - | - |
| Pet Supplies Plus - PSP Smith Town Corp. NY | - | 0 | - | - |
| Pet Supplies Plus - Ronkmo Operating Corp. NY | - | 0 | - | - |
| Pet Supplies Plus - SISAP Operating Corp. NY | - | 0 | - | - |
| Pet Supplies Plus - SLT Retail Corp. NY | - | 0 | - | - |
| Pet Supplies Plus - Subko Operating Corp. NY | - | 0 | - | - |
| Pet Supplies Plus - Valley Operating Corp. NY | - | 0 | - | - |
| Pet Valu PA | - | 0 | - | - |
| Pet Valu, Inc. MD | - | 0 | - | - |
| Pet Wellness Centers, Inc IN | - | 1 | $120,000 | - |
| Pet1click Corp CA | - | 2 | $86,400 | - |
| Petabyte Technologies LLC TX | Professional & Technical Services | 9 | $102,232 | - |
| Petabyte Technologies, Inc. FL | Professional & Technical Services | 2 | $152,766 | - |
| Petabytz Technologies INC TX | Professional & Technical Services | 3 | $108,000 | - |
| Petadigit LLC GA | Professional & Technical Services | 17 | $109,845 | - |
| Petaluma Health Center CA | Healthcare & Social Assistance | 1 | $207,000 | - |
| Petaluma Market Inc CA | Retail Trade | 0 | - | D |
| Petco MN | - | 0 | - | - |
| Petco - Drs. Foster & Smith WI | - | 0 | - | - |
| Petco Animal Supplies Stores CA | - | 0 | - | - |
| Petco Animal Supplies Stores Inc. - Petco National Support Center CA | - | 0 | - | - |
| Petco Animal Supplies Stores, Inc. TX | Retail Trade | 27 | $139,000 | - |
| PetDine, LLC IL | Manufacturing | 0 | - | D |
| Pete and Gerry's Organics, LLC PA | Wholesale Trade | 0 | - | F |
| Pete Lien & Sons, Inc. SD | Manufacturing | 0 | - | F |
| Pete Pappas & Sons, Inc MD | Wholesale Trade | 0 | - | F |
| Pete's Fresh Market IL | Retail Trade | 0 | - | F |
| Pete's Tire Barns Inc. MA | Retail Trade | 0 | - | A |
| Petek Trading Co. MN | - | 0 | - | - |
| Peter Becker Community PA | Healthcare & Social Assistance | 0 | - | F |
| Peter Brasseler Holdings, LLC CA | - | 0 | - | - |
| Peter Cooper Village and Stuyvesant Town Partners II, LP NY | - | 0 | - | - |
| Peter Cooper Village and Stuyvesant Town Partners II, LP / Tishman Speyer Properties, L.P. NY | - | 0 | - | - |
| Peter Cremer North America OH | Manufacturing | 0 | - | F |
| Peter F. Hazim DDS PA TX | Healthcare & Social Assistance | 2 | $127,088 | - |
| Peter G. Peterson Institute for International Economics DC | Professional & Technical Services | 2 | $82,500 | - |
| Peter Luger of Long Island, Inc. dba Peter Luger Steak House NY | - | 0 | - | - |
| Peter Luger, Inc. NY | - | 0 | - | - |
| Peter M. Ho, MD, PA d/b/a Texas Vision Associates TX | - | 1 | $144,368 | - |