| Ponderay Newsprint Company WA | - | 0 | - | - |
| Ponte Vedra Inn & Club FL | - | 0 | - | - |
| Ponte Vedra Inn & Club Epping Forest Yacht & Country Club FL | - | 0 | - | - |
| Ponte Vineyard Inn, LLC CA | - | 0 | - | - |
| Pontiac General Hospital MI | Healthcare & Social Assistance | 0 | - | F |
| Pontis Research, Inc. CA | Professional & Technical Services | 2 | $137,500 | - |
| Pontoon Boat LLC IN | Manufacturing | 0 | - | A |
| Pontoon Solutions, Inc. MI | Professional & Technical Services | 1 | $128,000 | - |
| Pony Bird Incorporated MO | Healthcare & Social Assistance | 0 | - | F |
| Pony Construction Inc. CA | Construction | 0 | - | F |
| Pony Express DSP TX | Transportation & Warehousing | 0 | - | F |
| Pony.AI, Inc. CA | Professional & Technical Services | 1 | $97,700 | - |
| Pony.AI, Inc. CA | - | 3 | $211,200 | - |
| Pool Day, Inc. NY | Retail Trade | 1 | $123,000 | - |
| Poolcorp FL | Wholesale Trade | 0 | - | B |
| Poole & Poole Architecture, LLC VA | - | 1 | $87,360 | - |
| Poolside, Inc. CA | Professional & Technical Services | 2 | $264,514 | - |
| Poolwerx USA LLC TX | Administrative & Waste Services | 1 | $96,000 | - |
| POP 82, Inc. CA | - | 1 | $79,955 | - |
| Pop Culture Frozen Yogurt MN | - | 0 | - | - |
| POP Displays USA, LLC NY | - | 0 | - | - |
| Pop Mart Americas INC. CA | - | 3 | $72,883 | - |
| Pop Onigiri INC FL | - | 1 | $60,000 | - |
| Pop Star, Inc. CA | Accommodation & Food Services | 0 | - | F |
| Popcorn AI Tech, Inc. CA | - | 3 | $270,000 | - |
| Popdust Inc. NY | - | 1 | $80,000 | - |
| Pope Douglas Solid Waste Management MN | Administrative & Waste Services | 0 | - | F |
| PopHealthCare, LLC TN | Healthcare & Social Assistance | 3 | $128,501 | - |
| Poplar Avenue Clinic PLLC TN | Healthcare & Social Assistance | 1 | $80,000 | - |
| Poplar Bluff HMA Physician Management, LLC MO | Healthcare & Social Assistance | 1 | $239,200 | - |
| Poplar Bluff Regional Medical Center MO | Healthcare & Social Assistance | 0 | - | D |
| Poplar Healthcare Management, LLC TN | - | 0 | - | - |
| Popli Architecture & Engineering & LS, DPC NY | Professional & Technical Services | 1 | $88,000 | - |
| Popli Architecture & Engineering & LS, DPC NY | - | 1 | $100,006 | - |
| Popout, Inc. CA | Administrative & Waste Services | 2 | $240,000 | - |
| Poppy Fun Fashion MN | - | 0 | - | - |
| Popular Bank FL | Finance & Insurance | 7 | $148,000 | - |
| Popular Bank IL | Finance & Insurance | 3 | $150,909 | - |
| Popular Bank - Hoboken NJ | - | 0 | - | - |
| Popular Bank - North Bergen NJ | - | 0 | - | - |
| Popular Design Mill & Cabinet, Inc UT | Manufacturing | 0 | - | F |
| Popular Tech CA | Professional & Technical Services | 6 | $89,440 | - |
| Population Services International DC | Other Services | 1 | $180,000 | A |
| Populous Group, LLC MO | Professional & Technical Services | 15 | $93,517 | - |
| Populus Financial Group, Inc. TX | Finance & Insurance | 6 | $148,504 | - |
| Populus Group LLC MI | Administrative & Waste Services | 249 | $128,960 | A |
| Por La Mar Nursery CA | Agriculture & Forestry | 0 | - | D |
| Porcelain Industries, Inc. TN | - | 0 | - | - |
| Porcelanosa USA NJ | Retail Trade | 0 | - | B |
| Porchlight West Chelsea, LLC dba Porchlight NY | - | 0 | - | - |