| PHM Brands TX | Manufacturing | 0 | - | C |
| Phocas Inc CA | Wholesale Trade | 2 | $172,000 | - |
| Phocos Americas Inc. AZ | Manufacturing | 1 | $131,000 | - |
| Phoebe Physician Group, Inc. GA | Administrative & Waste Services | 3 | $363,689 | - |
| Phoebe Putney Memorial Hospital, Inc. GA | Healthcare & Social Assistance | 2 | $72,311 | - |
| Phoebe Sumter Medical Center, Inc. GA | - | 1 | $68,162 | - |
| Phoebe-Devitt Homes PA | Healthcare & Social Assistance | 0 | - | F |
| Phoenix Air Group, Inc. GA | Transportation & Warehousing | 0 | - | A |
| Phoenix Assurance, LLC TX | Wholesale Trade | 0 | - | C |
| Phoenix Big Cinemas - Fremont CA | - | 0 | - | - |
| Phoenix Bioinformatics Corporation CA | Information & Media | 1 | $147,368 | - |
| Phoenix Care LLC NY | - | 1 | $62,400 | - |
| Phoenix Cars LLC CA | Manufacturing | 1 | $100,000 | - |
| Phoenix Cars LLC dba Phoenix Motorcars CA | Manufacturing | 1 | $88,130 | - |
| Phoenix Casino & Lounge Inc CA | - | 0 | - | - |
| Phoenix Charter Academy MA | - | 1 | $91,350 | - |
| Phoenix Children's Hospital, Inc. AZ | Healthcare & Social Assistance | 1 | - | D |
| Phoenix Children's Hospital, Inc. AZ | - | 8 | $157,107 | - |
| Phoenix Closures, LLC IN | Manufacturing | 0 | - | D |
| Phoenix Cloud Tech LLC WI | - | 1 | $150,000 | - |
| Phoenix Color Corporation NJ | - | 0 | - | - |
| Phoenix Contact Holdings, Inc. PA | Wholesale Trade | 0 | - | A |
| Phoenix Desert Ridege Resort & Spa (JW Marriott) AZ | - | 0 | - | - |
| Phoenix Elementary School District AZ | Educational Services | 1 | $66,548 | - |
| Phoenix Elementary School District No. 1 AZ | - | 3 | $66,548 | - |
| Phoenix Fabricators and Erectors, LLC. IN | Manufacturing | 0 | - | F |
| Phoenix Feeds & Nutrition VT | Manufacturing | 0 | - | F |
| Phoenix Filtration Inc. DE | Manufacturing | 1 | $70,720 | - |
| Phoenix Financial Services IN | - | 0 | - | - |
| Phoenix Forge Group LA | Manufacturing | 0 | - | F |
| Phoenix Formulations, LLC AZ | Manufacturing | 0 | - | F |
| Phoenix Glendale Renaissance AZ | - | 0 | - | - |
| Phoenix Grounds Maintenance AL | Administrative & Waste Services | 0 | - | F |
| Phoenix Healthcare OK | - | 0 | - | - |
| Phoenix Home Care, LLC MO | Healthcare & Social Assistance | 0 | - | D |
| Phoenix House - 185th Street Short Term Residential Program NY | - | 0 | - | - |
| Phoenix House - Belle Terre NY | - | 0 | - | - |
| Phoenix House Foundation NY | - | 0 | - | - |
| Phoenix House Foundation, Inc. and Phoenix Houses of New York, Inc. NY | - | 0 | - | - |
| Phoenix House Westchester Academy NY | - | 0 | - | - |
| Phoenix House-Houston TX | - | 0 | - | - |
| Phoenix House-Humble TX | - | 0 | - | - |
| Phoenix House-Lancaster TX | - | 0 | - | - |
| Phoenix Infrastructure, LLC TX | Information & Media | 1 | $86,010 | - |
| Phoenix Inn Suites OR | - | 0 | - | - |
| Phoenix Inn Suites - Albany OR | - | 0 | - | - |
| Phoenix Inn Suites - Eugene OR | - | 0 | - | - |
| Phoenix Inn Suites - Lake Oswego OR | - | 0 | - | - |
| Phoenix Innovations LLC TX | Professional & Technical Services | 2 | $88,135 | - |
| Phoenix Janitorial AL | Administrative & Waste Services | 0 | - | F |