| Petro Holdings, Inc. RI | Retail Trade | 0 | - | F |
| Petro IT USA, Inc. TX | Professional & Technical Services | 1 | $134,472 | - |
| Petro, Inc. CT | Retail Trade | 0 | - | D |
| Petro, Inc. NY | Retail Trade | 0 | - | D |
| Petro-Chemical Transport, LLC TX | Transportation & Warehousing | 0 | - | C |
| Petrobras America Inc. TX | - | 0 | - | - |
| PetroChoice Holdings, Inc PA | Wholesale Trade | 0 | - | A |
| Petroflex TX | Manufacturing | 0 | - | F |
| Petrol Advertising, Inc. CA | Professional & Technical Services | 2 | $80,000 | - |
| Petroleum Carriers LLC VA | Transportation & Warehousing | 0 | - | F |
| Petroleum Equipment Institute (PEI) OK | Other Services | 1 | $121,400 | - |
| Petroleum Geo-Services, Inc. TX | Professional & Technical Services | 1 | $118,286 | - |
| Petroleum Marketing Group VA | Wholesale Trade | 2 | $112,466 | - |
| Petroleum Service Corp. TX | - | 0 | - | - |
| Petroleum Transport Company TN | Transportation & Warehousing | 0 | - | F |
| Petrotel INC. TX | - | 1 | $119,590 | - |
| Petrow's Restaurant NE | - | 0 | - | - |
| PetSmart GA | Transportation & Warehousing | 0 | - | B |
| PetSmart IL | Transportation & Warehousing | 0 | - | A |
| PetSmart MD | - | 0 | - | - |
| PetSmart MN | Retail Trade | 0 | - | C |
| PetSmart NV | Transportation & Warehousing | 0 | - | B |
| PetSmart PA | Transportation & Warehousing | 0 | - | B |
| PetSmart LLC AZ | Transportation & Warehousing | 26 | $134,514 | B |
| PetSmart, Inc. CA | - | 0 | - | - |
| PetSmart, Inc. 0012 PHOENIX DC AZ | Transportation & Warehousing | 0 | - | B |
| PetSmart, Inc. 0022 BETHEL DC PA | Transportation & Warehousing | 0 | - | B |
| PetSmart, Inc. 0038 NEWNAN DC GA | Transportation & Warehousing | 0 | - | A |
| Petsource NE | Manufacturing | 0 | - | F |
| Petsy Inc. NY | Finance & Insurance | 1 | $170,000 | - |
| PETTERINO’S LLC Petterino’s and Do-Rite Donuts IL | - | 0 | - | - |
| Pettibone/Traverse Lift LLC MI | - | 0 | - | - |
| Petuum Inc. PA | Professional & Technical Services | 3 | $155,333 | - |
| PetVet Care Centers (California), Inc. CA | - | 0 | - | - |
| PetVet Care Centers (California), Inc. CT | Professional & Technical Services | 1 | $170,000 | - |
| PetVet Operating dba Hagyard Equine Medical Institute KY | Professional & Technical Services | 0 | - | F |
| PetVet Operating, LLC CT | Professional & Technical Services | 3 | $142,418 | - |
| Petx Technologic Inc. TX | Wholesale Trade | 1 | $58,843 | - |
| Pew Research Center DC | - | 3 | $102,102 | - |
| Pexco LLC SC | - | 0 | - | - |
| Pexco-Houston TX | - | 0 | - | - |
| Pexeso, Inc. CA | Professional & Technical Services | 1 | $108,000 | - |
| Peyton Southeastern Logistics TN | Transportation & Warehousing | 0 | - | A |
| PEZ Candy, Inc. CT | Manufacturing | 0 | - | F |
| PF Baybrooke SNF Ops, LLC TX | Healthcare & Social Assistance | 0 | - | F |
| PF Broadmore SNF Ops, LLC TX | Healthcare & Social Assistance | 0 | - | F |
| PF Carthage SNFOps, LLC TX | Healthcare & Social Assistance | 0 | - | F |
| PF Chang Aurora CO | - | 0 | - | - |
| PF Chang Broomfield CO | - | 0 | - | - |
| PF Chang Colo Springs CO | - | 0 | - | - |