| NHNorm Hill Aviation | California City | — | ◇ UNVERIFIED |
| NMNorth Monterey County Usd | Salinas | — | ◇ UNVERIFIED |
| NLNovvi LLC | Alameda | — | ◇ UNVERIFIED |
| NPNpi Proudcts | Santa Fe Springs | — | ◇ UNVERIFIED |
| NLNustar Logistics L P | Pittsburg | — | ◇ UNVERIFIED |
| OCOakland Container Trucking | Richmond | — | ◇ UNVERIFIED |
| OVOcean Valor | San Diego | — | ◇ UNVERIFIED |
| OEOdin Environmental Solutions, LLC | Chula Vista | — | ◇ UNVERIFIED |
| OCOffroad Customz | Burbank | — | ◇ UNVERIFIED |
| OTOk Tire Store | Azusa | — | ◇ UNVERIFIED |
| OAOlin Ave., LLC | San Jose | — | ◇ UNVERIFIED |
| O7Ontario 76 | Ontario | — | ◇ UNVERIFIED |
| OSOrchard Senior Homes | Oakland | — | ◇ UNVERIFIED |
| OOrthosource | Van Nuys | — | ◇ UNVERIFIED |
| OFOsterberg Family Investments LLC | Fresno | — | ◇ UNVERIFIED |
| OCOwens Corning Fiberglass CORP | Compton | — | ◇ UNVERIFIED |
| OROwl Rock Products (orng Asphalt) | Orange | — | ◇ UNVERIFIED |
| OOxbowplc | Napa | — | ◇ UNVERIFIED |
| PRPabco Roofing Company | Richmond | — | ◇ UNVERIFIED |
| PAPac Auto | Parlier | — | ◇ UNVERIFIED |
| PSPace Supply CORP | Stockton | — | ◇ UNVERIFIED |
| PAPacific Asphalt Distribution LLC | Mojave | — | ◇ UNVERIFIED |
| PCPacific Coast Tire Recycling | Spring Valley | — | ◇ UNVERIFIED |
| PCPacific Coatings | Various Locations | — | ◇ UNVERIFIED |
| PDPacific Development Group | Sunnyvale | — | ◇ UNVERIFIED |
| PLPacific Liquid Carrier | San Jose | — | ◇ UNVERIFIED |
| POPacific Oak Sor Ii Lincoln Court, LLC | Campbell | — | ◇ UNVERIFIED |
| PMPain Medicine Consultants | Pleasant Hill | — | ◇ UNVERIFIED |
| PHPalco - Hotmix | Scotia | — | ◇ UNVERIFIED |
| PAPalms at the Pruneyard | Campbell | — | ◇ UNVERIFIED |
| PSPanelized Structures INC | Modesto | — | ◇ UNVERIFIED |
| PCPapich Const Co, INC Dba Sierra Pacific | Coalinga | — | ◇ UNVERIFIED |
| PCPapich Construction Co., INC. | Paso Robles | — | ◇ UNVERIFIED |
| PCPapich Construction Co., INC. | Santa Margarita | — | ◇ UNVERIFIED |
| PDParadise Distributing INC | Perris | — | ◇ UNVERIFIED |
| PPParamount Petr CORP | Long Beach | — | ◇ UNVERIFIED |
| PPParamount Petroleum | Mojave | — | ◇ UNVERIFIED |
| PPParnum Paving | Ukiah | — | ◇ UNVERIFIED |
| PPPaseo Plaza Hoa | San Jose | — | ◇ UNVERIFIED |
| PRPaso Recycle Yard | Paso Robles | — | ◇ UNVERIFIED |
| PLPat Loftis Farms | Tipton | — | ◇ UNVERIFIED |
| PBPatrick Briggs | Goleta | — | ◇ UNVERIFIED |
| PBPaul Baker Dba Neo Synthetic Oil INC | Signal Hill | — | ◇ UNVERIFIED |
| PRPavement Recycling Systems - Lancaster | Lancaster | — | ◇ UNVERIFIED |
| PPch | Malibu | — | ◇ UNVERIFIED |
| PMPenngrove Motorcycle Company 9585 | Penngrove | — | ◇ UNVERIFIED |
| PMPepperwood Meadows Hoa | Escondido | — | ◇ UNVERIFIED |
| P6Phillips 66 | Wilmington | — | ◇ UNVERIFIED |
| P6Phillips 66 | Richmond | — | ◇ UNVERIFIED |
| P6Phillips 66 CO Lar - Trapac Line Inspections | Wilmington | — | ◇ UNVERIFIED |
