| Phoenix Job Corps AZ | - | 0 | - | - |
| Phoenix Labs USA Operations, Inc. aka Phoenix Labs (Foster City) CA | - | 0 | - | - |
| Phoenix Landscape Group, Ltd. GA | Professional & Technical Services | 2 | $98,800 | - |
| Phoenix Lithographing Corporation PA | Manufacturing | 0 | - | C |
| Phoenix Management, Inc. TX | Administrative & Waste Services | 0 | - | C |
| Phoenix Modular AZ | Manufacturing | 0 | - | F |
| Phoenix Noise & Vibration LLC MD | Professional & Technical Services | 1 | $121,743 | - |
| Phoenix Oversight Group, LLC VA | Professional & Technical Services | 1 | $106,912 | - |
| Phoenix Paper Wickliffe, LLC KY | Manufacturing | 2 | $300,000 | A |
| Phoenix Peach, LLC AZ | Construction | 0 | - | F |
| Phoenix Processor Limited Partnership WA | - | 0 | - | - |
| Phoenix Processor LP WA | Manufacturing | 0 | - | F |
| Phoenix Real Estate Partners LLC MA | - | 1 | $124,800 | - |
| Phoenix Renovation Company LLC VA | Construction | 0 | - | F |
| Phoenix Retail LLC OH | Retail Trade | 11 | $122,694 | - |
| Phoenix Satellite Television (u.S.), INC. CA | - | 2 | $61,547 | - |
| Phoenix Satellite Television US, Inc CA | Information & Media | 2 | $47,320 | - |
| Phoenix Senior Living AL | Healthcare & Social Assistance | 0 | - | F |
| Phoenix Senior Living AR | Healthcare & Social Assistance | 0 | - | F |
| Phoenix Senior Living FL | Healthcare & Social Assistance | 0 | - | F |
| Phoenix Senior Living GA | Healthcare & Social Assistance | 0 | - | F |
| Phoenix Senior Living KY | Healthcare & Social Assistance | 0 | - | F |
| Phoenix Senior Living LA | Healthcare & Social Assistance | 0 | - | F |
| Phoenix Senior Living MI | Healthcare & Social Assistance | 0 | - | - |
| Phoenix Senior Living NC | Healthcare & Social Assistance | 0 | - | F |
| Phoenix Senior Living SC | Healthcare & Social Assistance | 0 | - | F |
| Phoenix Senior Living VA | Healthcare & Social Assistance | 0 | - | F |
| Phoenix Stamping Group GA | Manufacturing | 0 | - | F |
| Phoenix Tailings Inc. MA | Professional & Technical Services | 1 | $137,000 | - |
| Phoenix Technical Solutions, Inc. PA | Professional & Technical Services | 2 | $97,455 | - |
| Phoenix Technologies OH | Manufacturing | 0 | - | F |
| Phoenix Technologies LLC NJ | Professional & Technical Services | 2 | $90,600 | - |
| Phoenix Theatres Entertainment VA | - | 0 | - | - |
| Phoenix Union High School District AZ | Educational Services | 1 | $60,301 | - |
| Phoenix Union High School District 210 AZ | Educational Services | 18 | $65,701 | - |
| Phoenix Wood Products FL | Manufacturing | 0 | - | C |
| Phoenixville Hospital, LLC PA | - | 1 | $71,471 | - |
| Phoneix Theatres Entertainment, LLC: Chariers Valley Stadium, North Versailles Stadium 18, Fix Bar, Altimate Air Trampoline Park PA | - | 0 | - | - |
| Phonetic Consulting Services INC. TX | Professional & Technical Services | 1 | $106,558 | - |
| Phononic NC | Manufacturing | 0 | - | D |
| Phonoscope, Inc. TX | Information & Media | 1 | $100,000 | - |
| Phota Labs, Inc. CA | - | 1 | $240,000 | - |
| Photara Inc. CA | - | 1 | $130,000 | - |
| Photon Infotech, INC. TX | Professional & Technical Services | 178 | $113,000 | - |
| Php Staffing LLC NY | Administrative & Waste Services | 6 | $81,850 | - |
| Phreesia, Inc. DE | Healthcare & Social Assistance | 3 | $158,260 | - |
| Phronetic Psychotherapy LCSW PC NY | Healthcare & Social Assistance | 4 | $104,000 | - |
| PHS IA | Healthcare & Social Assistance | 0 | - | F |
| PHS MN | Management of Companies | 0 | - | F |
| PHS WI | Healthcare & Social Assistance | 0 | - | F |