| Peter M. Mitsakos & Associates Architects, Inc. CA | Professional & Technical Services | 1 | $66,560 | - |
| Peter Pan Motors, Inc. dba Peter Pan BMW CA | - | 0 | - | - |
| Peter Pan Seafood Co., LLC AK | Manufacturing | 0 | - | F |
| Peter Pennoyer Architects, D.P.C. NY | Professional & Technical Services | 1 | $75,000 | - |
| Peter Piper Pizza AZ | - | 0 | - | - |
| Peter Sheahan LLC CO | - | 2 | $167,336 | - |
| Peterbilt of Atlanta, LLC GA | Wholesale Trade | 0 | - | D |
| Peterbilt Paccar TX | Manufacturing | 0 | - | F |
| Peterborough Retirement Community @ Upland Farm, Inc. d/b/a RiverMead NH | Healthcare & Social Assistance | 0 | - | F |
| Peterborough RTRMT CMNTY/UPLAND FAR NH | Healthcare & Social Assistance | 0 | - | F |
| Peterman Brothers IN | Construction | 0 | - | F |
| Petermann Northwest LLC WA | - | 0 | - | - |
| Peters & Yaffee, Inc. FL | Professional & Technical Services | 1 | $108,389 | - |
| Peters Fruit Farms, INC. CA | Agriculture & Forestry | 0 | - | D |
| Petersburg Family Dental PLLC VA | Healthcare & Social Assistance | 2 | $175,000 | - |
| Petersen Brothers Inc. WA | Construction | 0 | - | A |
| Petersen Health Care Inc IL | Healthcare & Social Assistance | 0 | - | F |
| Petersen Health Care Inc MO | Healthcare & Social Assistance | 0 | - | F |
| Petersen Inc. UT | Manufacturing | 0 | - | F |
| Petersen Painting UT | Construction | 0 | - | F |
| Peterson Bros., Inc. PA | Management of Companies | 2 | $119,998 | - |
| Peterson Brothers Construction, Inc CA | Construction | 0 | - | F |
| Peterson Contractors Inc IA | Construction | 0 | - | D |
| Peterson Farms dba Appeeling Fruit Holdings PA | - | 0 | - | - |
| Peterson Farms Inc. MI | Transportation & Warehousing | 0 | - | A |
| Peterson Park Health Care Center IL | Healthcare & Social Assistance | 0 | - | F |
| Peterson Regional Medical Center TX | Healthcare & Social Assistance | 0 | - | D |
| Peterson Spring MI | - | 0 | - | - |
| Peterson Technology Partners, Inc. IL | - | 4 | $114,000 | - |
| Petes Fresh Market Matteson Corporation IL | Retail Trade | 0 | - | F |
| Petfu Inc CA | - | 1 | $60,000 | - |
| PetIQ, Inc. CA | - | 0 | - | - |
| PetIQ,LLC. FL | Wholesale Trade | 0 | - | B |
| Petit Moments LLC CA | Wholesale Trade | 1 | $63,000 | - |
| Petit Pot, Inc. CA | Manufacturing | 1 | $94,994 | - |
| Petite Leon MN | - | 0 | - | - |
| Petland Discounts NJ | - | 0 | - | - |
| Petland Discounts Inc. CT | - | 0 | - | - |
| Petland Discounts Inc. (Long Island) NY | - | 0 | - | - |
| Petland Discounts Inc. (Mid-Hudson) NY | - | 0 | - | - |
| Petland Discounts Inc. (NYC) NY | - | 0 | - | - |
| Petland Inc. OH | Retail Trade | 0 | - | B |
| Petland, PLLC AZ | - | 1 | $45,448 | - |
| Petra Funds Group, LLC NY | - | 1 | $200,000 | - |
| Petra Loan Servicing Corp SC | Finance & Insurance | 1 | $90,424 | - |
| Petri Baking Products, Inc. NY | - | 0 | - | - |
| Petro 49, Inc. AK | Wholesale Trade | 0 | - | F |
| Petro Energy LLC WI | Manufacturing | 0 | - | D |
| Petro Extrusion Technologies, Inc. NJ | Manufacturing | 0 | - | F |
| Petro Holdings, Inc. MA | Retail Trade | 0 | - | D |