| NMNewport Mesa Unified School District | Costa Mesa | — | ◇ UNVERIFIED |
| NMNewport Mesa Unified School District | Newport Beach | — | ◇ UNVERIFIED |
| NMNewport Mesa Unified School District | Newport Beach | — | ◇ UNVERIFIED |
| NMNewport Mesa Unified School District | Costa Mesa | — | ◇ UNVERIFIED |
| NMNewport Mesa Unified School District | Costa Mesa | — | ◇ UNVERIFIED |
| NMNewport Mesa Unified School District | Costa Mesa | — | ◇ UNVERIFIED |
| NMNewport Mesa Unified School District | Costa Mesa | — | ◇ UNVERIFIED |
| NMNewport Mesa Unified School District | Costa Mesa | — | ◇ UNVERIFIED |
| NMNewport Mesa Unified School District | Costa Mesa | — | ◇ UNVERIFIED |
| NMNewport Mesa Unified School District | Costa Mesa | — | ◇ UNVERIFIED |
| NMNewport Mesa Unified School District | Costa Mesa | — | ◇ UNVERIFIED |
| NMNewport Mesa Unified School District | Newport Beach | — | ◇ UNVERIFIED |
| NUNewport-mesa Unified School District | Newport Beach | — | ◇ UNVERIFIED |
| NUNewport-mesa Unified School District | Newport Beach | — | ◇ UNVERIFIED |
| NMNewport Mesa Unified School District Health Services Bldg | Costa Mesa | — | ◇ UNVERIFIED |
| NIN I Industries INC Automotiv | Brea | — | ◇ UNVERIFIED |
| NMNrg Motor Sports | La Habra | — | ◇ UNVERIFIED |
| NNNSC Newport Specialty Cars INC | Huntington Beach | — | ◇ UNVERIFIED |
| OMOc Motorcycle INC Dba Oc Motorcycle | Costa Mesa | — | ◇ UNVERIFIED |
| OCOlive Crest | Santa Ana | — | ◇ UNVERIFIED |
| ODOmar Deen | Santa Ana | — | ◇ UNVERIFIED |
| OAOrange Auto Parts & Supply INC. | Orange | — | ◇ UNVERIFIED |
| OCOrange County Cyclery | Huntington Beach | — | ◇ UNVERIFIED |
| OCOrange County Dept of Education | Silverado | — | ◇ UNVERIFIED |
| OTOrange Tree Condominiums | Irvine | — | ◇ UNVERIFIED |
| OGOrangewood Gardena Apts | Anaheim | — | ◇ UNVERIFIED |
| OUOrw USA INC Dba 4 Wheel Parts | Santa Ana | — | ◇ UNVERIFIED |
| OOtis | Irvine | — | ◇ UNVERIFIED |
| OAOtto Aviation Group LLC | Irvine | — | ◇ UNVERIFIED |
| PCPacific Contours Corporation | Anaheim | — | ◇ UNVERIFIED |
| PAPanasonic Avionics Corporation | Lake Forest | — | ◇ UNVERIFIED |
| PAPanasonic Avionics Corporation | Irvine | — | ◇ UNVERIFIED |
| PHParker Hannifin Corp, Control Sys Div | Irvine | — | ◇ UNVERIFIED |
| PCParks Crane Service | Orange | — | ◇ UNVERIFIED |
| PTPark Tustin | Tustin | — | ◇ UNVERIFIED |
| PMPas Mro, INC. | Irvine | — | ◇ UNVERIFIED |
| PAPerez Auto Repair | Santa Ana | — | ◇ UNVERIFIED |
| PMPerformance Motorsports INC Dba Je Pistons INC | Irvine | — | ◇ UNVERIFIED |
| PSPerformance Sport International, INC. | Santa Ana | — | ◇ UNVERIFIED |
| PAPilkington Aerospace INC | Garden Grove | — | ◇ UNVERIFIED |
| PVPine Village Apartments | Garden Grove | — | ◇ UNVERIFIED |
| PMPlasticolor Molded Products, INC | Fullerton | — | ◇ UNVERIFIED |
| PPlas-ties | Fountain Valley | — | ◇ UNVERIFIED |
| PVPlumbing Vans By Chauvins, INC. | Garden Grove | — | ◇ UNVERIFIED |
| PPPrada Point Apts | Costa Mesa | — | ◇ UNVERIFIED |
| PPPrecision Preparation INC | Rancho Santa Margarita | — | ◇ UNVERIFIED |
 Prime Time Coatings, INC. | Anaheim | — | ◇ UNVERIFIED |
| PCPrototype Concepts INC | Fountain Valley | — | ◇ UNVERIFIED |
| RSRamco Sk LLC | Fountain Valley | — | ◇ UNVERIFIED |
| RMRandall May International | Irvine | — | ◇ UNVERIFIED |
