| The Parr Company OR | Retail Trade | 0 | - | D |
| The Parr Company WA | Manufacturing | 0 | - | F |
| The Patina Group NewCo, LLC CA | - | 0 | - | - |
| The Patina Group NewCo, LLC (Nick CA | - | 0 | - | - |
| The Paul and Elisabeth Merage Family Foundation CA | Other Services | 1 | $130,000 | - |
| The Pavilion at Creekwood TX | Healthcare & Social Assistance | 0 | - | F |
| The Pay-O-Matic CORP. NY | Finance & Insurance | 2 | $185,000 | - |
| The Peabody Memphis TN | Accommodation & Food Services | 0 | - | F |
| The Pearl Group ME | Construction | 0 | - | D |
| The Pearl of Joliet IL | Healthcare & Social Assistance | 0 | - | F |
| The Pearl of Rolling Meadows IL | Healthcare & Social Assistance | 0 | - | F |
| The Pearl South Padre TX | - | 0 | - | - |
| The Pederson Krag Center, Inc. NY | - | 0 | - | - |
| The Pediatric Center of Frederick, LLC MD | Healthcare & Social Assistance | 1 | $150,000 | - |
| The Peggs Company Inc CA | Manufacturing | 0 | - | F |
| The Peninsula Beverly Hills CA | Accommodation & Food Services | 0 | - | F |
| The Penn Club of New York NY | - | 0 | - | - |
| The Penn Stater Hotel and Conference Center The Nittany Lion Inn PA | - | 0 | - | - |
| The Pennsylvania Hospital of the University of Pennsylvania Health System PA | Healthcare & Social Assistance | 2 | $187,408 | - |
| The Pennsylvania State University PA | Educational Services | 141 | - | - |
| The People Concern CA | Other Services | 1 | $73,000 | A |
| The Pep Boys – Manny, Moe & Jack LLC PA | - | 0 | - | - |
| The Peplinski Group MI | Healthcare & Social Assistance | 0 | - | F |
| The Performing Arts Center of Los Angeles County CA | - | 0 | - | - |
| The Permanente Federation dba Permanente Advantage LLC CA | - | 0 | - | - |
| The Permanente Medical Group CA | Healthcare & Social Assistance | 8 | $361,334 | - |
| The Pfister Hotel WI | - | 0 | - | - |
| The Phantom Company, LP NY | - | 0 | - | - |
| The PharmaNetwork, LLC NJ | Manufacturing | 1 | $165,000 | - |
| The Phia Group, LLC MA | Finance & Insurance | 3 | $117,576 | - |
| The Philadelphia Marriott Downtown PA | - | 0 | - | - |
| The Philadelphia Museum of Art PA | Arts & Entertainment | 3 | $111,833 | - |
| The Philharmonic-Symphony Society of New York, Inc. NY | - | 0 | - | - |
| The Philharmonic-Symphony Society of New York, Inc. (10 Lincoln Center Plaza) NY | - | 0 | - | - |
| The Phillies PA | Arts & Entertainment | 0 | - | F |
| The Phoenician AZ | - | 0 | - | - |
| The PIC Group OH | - | 0 | - | - |
| The PIC Group TN | - | 0 | - | - |
| The Pickle People, LLC aka Maison Pickle NY | - | 0 | - | - |
| The Pictsweet Company CA | Manufacturing | 0 | - | F |
| The Pictsweet company TN | Manufacturing | 0 | - | C |
| The Pictsweet Company TX | Manufacturing | 0 | - | D |
| The Piedmont Clinic, Inc. GA | Healthcare & Social Assistance | 1 | $85,246 | - |
| The Pierre, New York, A Taj Hotel NY | - | 0 | - | - |
| The Pines at Utica NY | Healthcare & Social Assistance | 0 | - | F |
| The Pines Merrill Gardens CA | Healthcare & Social Assistance | 0 | - | A |
| The Pingry Corporation d/b/a The Pingry School NJ | Educational Services | 2 | $88,475 | - |
| The Pipeline Clothing eXchange NE | - | 0 | - | - |
| The Piple Line Development Company OH | Manufacturing | 1 | $90,000 | - |
| The Place at Martinez GA | Healthcare & Social Assistance | 0 | - | F |