| Phasorgrid LLC TX | Professional & Technical Services | 1 | $185,000 | - |
| PhasorLab, Inc. NH | Information & Media | 1 | $105,000 | - |
| Phasorsoft Group LLC MS | Professional & Technical Services | 1 | $84,094 | - |
| Phasorsoft Group LLC TX | Professional & Technical Services | 4 | $85,280 | - |
| Phasset USA Inc. TX | Construction | 0 | - | F |
| Phastar Inc. NC | - | 1 | $137,946 | - |
| Phave Inc. CA | Information & Media | 1 | $235,000 | - |
| Phaze Concrete Inc UT | Construction | 0 | - | F |
| PHB Inc PA | Manufacturing | 0 | - | F |
| PHC Facilities, Inc. CA | - | 0 | - | - |
| PHC- Las Cruces INC, DBA Memorial Medical Center NM | Healthcare & Social Assistance | 0 | - | F |
| PHC-Elko Inc., DBA Northeastern Nevada Regional Hospital NV | Healthcare & Social Assistance | 0 | - | F |
| Phc-Las Cruces INC - D530030 NM | Healthcare & Social Assistance | 0 | - | D |
| PHCV, LLC dba Penske Honda Chula Vista CA | - | 0 | - | - |
| PHD Detroit MI | - | 0 | - | - |
| Phd Media LLC NY | Professional & Technical Services | 4 | $225,000 | - |
| PHD, Inc. IN | Manufacturing | 0 | - | F |
| phData, Inc. MN | Professional & Technical Services | 4 | $174,442 | - |
| Phelan Hallinan Diamond & Jones FL | - | 0 | - | - |
| Phelan Hallinan Diamond & Jones NJ | - | 0 | - | - |
| Phelan Hallinan Diamond & Jones, LLP PA | - | 0 | - | - |
| Phelps County Regional Medical Center MO | Healthcare & Social Assistance | 1 | $289,000 | - |
| Phelps Dodge Industries (Updated Notice)* CT | - | 0 | - | - |
| Phelps Dodge Industries d.b.a Freeport-McMoRan (Updated notice)* CT | - | 0 | - | - |
| Phelps Dodge Industries* CT | - | 0 | - | - |
| Phelps Memorial Health Center NE | Healthcare & Social Assistance | 0 | - | F |
| Phelt Magazine LLC NY | Information & Media | 1 | $64,000 | - |
| Phemia Education Consulting LLC MA | Educational Services | 3 | $66,733 | - |
| Phenix Engineered Textiles, Inc. SC | - | 0 | - | - |
| Phenom Enterprise Cloud LLC TX | - | 1 | $90,000 | - |
| Phenom People, Inc. PA | - | 2 | $92,500 | - |
| Phenom Technology Solutions LLC MD | Professional & Technical Services | 10 | $85,000 | - |
| Phenom Technology Solutions LLC NJ | Professional & Technical Services | 3 | $86,100 | - |
| Phenome Health WA | - | 2 | $106,075 | - |
| Phenome Technologies Inc IL | - | 1 | $105,498 | - |
| Phenomenex, INC. CA | Manufacturing | 2 | $101,728 | D |
| PhenomeX Inc. CA | - | 0 | - | - |
| PhenomeX, Inc. CT | - | 0 | - | - |
| Phenomic Bio Inc. MA | Professional & Technical Services | 1 | $111,238 | - |
| PHG IN | Healthcare & Social Assistance | 0 | - | F |
| PHH Corporation FL | - | 0 | - | - |
| PHH Home Loans, LLC NJ | - | 0 | - | - |
| PHH Mortgage Corporation CA | Finance & Insurance | 1 | $130,000 | - |
| PHH Mortgage Corporation FL | - | 0 | - | - |
| PHH Mortgage Corporation NJ | Finance & Insurance | 2 | $137,996 | - |
| PHH Mortgage Corporation NY | - | 0 | - | - |
| PHH Mortgage Corporation & PHH Corp. FL | - | 0 | - | - |
| PHI Aviation LLC LA | Transportation & Warehousing | 1 | $145,000 | A |
| PHI Service Company, An Exelon Company DC | - | 2 | $85,607 | - |
| Phi Theta Kappa MS | Other Services | 1 | $39,000 | - |