| NINetwork Industries INC Dba Hotsy San Diego | Chula Vista | — | ◇ UNVERIFIED |
| NGNext Generation Gelcoat INC | El Cajon | — | ◇ UNVERIFIED |
| NBNielsen Beaumont Marine INC | San Diego | — | ◇ UNVERIFIED |
 Nielsen Beaumont Marine INC. | San Diego | — | ◇ UNVERIFIED |
| NINorth Island Naval Air Station | Coronado | — | ◇ UNVERIFIED |
| NGNorthrop Grumman Systems Corporation | San Diego | — | ◇ UNVERIFIED |
| OMOceanside Marine Centre, INC. | Oceanside | — | ◇ UNVERIFIED |
| OVOcean Valor | San Diego | — | ◇ UNVERIFIED |
| OUOrw USA INC Dba 4 Wheel Parts | Chula Vista | — | ◇ UNVERIFIED |
| OUOrw USA INC Dba 4 Wheel Parts | El Cajon | — | ◇ UNVERIFIED |
| ODOscar Diamond | San Diego | — | ◇ UNVERIFIED |
| OVOutpost Vans LLC | Oceanside | — | ◇ UNVERIFIED |
| PCPacific Contours San Diego Division | Spring Valley | — | ◇ UNVERIFIED |
| PTPacific Trans Env. Sercs. INC. | Escondido | — | ◇ UNVERIFIED |
| PYPacific Yacht Refitters | San Diego | — | ◇ UNVERIFIED |
| PSPeloton Southern California | Poway | — | ◇ UNVERIFIED |
| PCPerformance Contracting INC | San Diego | — | ◇ UNVERIFIED |
| PDPhillip Dennis | National City | — | ◇ UNVERIFIED |
| PWPratt & Whitney Composites INC | San Diego | — | ◇ UNVERIFIED |
| PEPrecision Engine Control Corporation | San Diego | — | ◇ UNVERIFIED |
| PAPrime Asset Management | San Diego | — | ◇ UNVERIFIED |
| PTPrime Time Coating INC. | National City | — | ◇ UNVERIFIED |
 Prime Time Coatings, INC. | Coronado | — | ◇ UNVERIFIED |
| Prime Time Coatings, INC. | San Diego | — | ◇ UNVERIFIED |
| Prime Time Coatings, INC. | Coronado | — | ◇ UNVERIFIED |
| Prime Time Coatings, INC. | Oceanside | — | ◇ UNVERIFIED |
| PTProfessional Tank Cleaning Service Ca, INC. - Naval Air Station North Island | Coronado | — | ◇ UNVERIFIED |
| PTProfessional Tank Cleaning Service Ca, INC. - Naval Amphibious Base Coronado | Coronado | — | ◇ UNVERIFIED |
| PCPropulsion Controls Engineering | San Diego | — | ◇ UNVERIFIED |
| PAProtea Aero Drive, LLC | San Diego | — | ◇ UNVERIFIED |
| PTPure Turbos INC | Oceanside | — | ◇ UNVERIFIED |
| QEQ E D Systems INC | National City | — | ◇ UNVERIFIED |
| QEQ&s Engineering Inc.//bombardier Transportation | Oceanside | — | ◇ UNVERIFIED |
| RLRegalis LLC | Chula Vista | — | ◇ UNVERIFIED |
| RDResearch & Development District (radd) - Block 1a | San Diego | — | ◇ UNVERIFIED |
| RPR&h Properties LP | San Diego | — | ◇ UNVERIFIED |
| RURise Up Industries | San Diego | — | ◇ UNVERIFIED |
| RSRk Sport INC | Oceanside | — | ◇ UNVERIFIED |
| RVRod Vincent Miller | National City | — | ◇ UNVERIFIED |
| RIRohr Inc, a Utc Aerospace Systems Company | Chula Vista | — | ◇ UNVERIFIED |
| RIRohr INC Brown Field | San Diego | — | ◇ UNVERIFIED |
| STSamperio Turbo Sd | San Diego | — | ◇ UNVERIFIED |
| SDSan Diego Maritime Museum Association | San Diego | — | ◇ UNVERIFIED |
| SVSandy Vans | San Diego | — | ◇ UNVERIFIED |
| SRSchlossnagel Road Racing | Santee | — | ◇ UNVERIFIED |
| SSerco | San Diego | — | ◇ UNVERIFIED |
| SSShaka Surf Bikes | National City | — | ◇ UNVERIFIED |
| SBShannon Bain | San Diego | — | ◇ UNVERIFIED |
| SAShield Aviation, INC | San Diego | — | ◇ UNVERIFIED |
| SSShipyard Supplies | San Diego | — | ◇ UNVERIFIED |
