| PAPort Angeles Marine INC | Port Angeles | WA | — | ◇ UNVERIFIED |
| PMPorter Marine Repair LLC | Byfield | MA | — | ◇ UNVERIFIED |
| PHPort Hueneme Naval Base | Point Mugu Nawc | CA | — | ◇ UNVERIFIED |
| PYPortland Yacht Services | Portland | ME | — | ◇ UNVERIFIED |
| POPort of Iberia | New Iberia | LA | — | ◇ UNVERIFIED |
| POPort of Pensacola Paving Rail Rehab Project | Pensacola | FL | — | ◇ UNVERIFIED |
| POPort of San Francisco | San Francisco | CA | — | ◇ UNVERIFIED |
| POPort of San Francisco | San Francisco | CA | — | ◇ UNVERIFIED |
| POPort of San Francisco - Pier 70 | San Francisco | CA | — | ◇ UNVERIFIED |
| POPort of Toledo Boatyard | Toledo | OR | — | ◇ UNVERIFIED |
| PNPortsmouth Naval Shipyard | Kittery | ME | — | ◇ UNVERIFIED |
| PNPortsmouth Naval Shipyard - Navsea | Kittery | ME | — | ◇ UNVERIFIED |
| PTPrime Time Coating INC. | National City | CA | — | ◇ UNVERIFIED |
| PTPrime Time Coatings | Port Hueneme | CA | — | ◇ UNVERIFIED |
| PTPrime Time Coatings, INC. | Coronado | CA | — | ◇ UNVERIFIED |
| PTPrime Time Coatings, INC. | San Diego | CA | — | ◇ UNVERIFIED |
| PTPrime Time Coatings, INC. | Anaheim | CA | — | ◇ UNVERIFIED |
| PTPrime Time Coatings, INC. | Oceanside | CA | — | ◇ UNVERIFIED |
| PTPrime Time Coatings, INC. | Coronado | CA | — | ◇ UNVERIFIED |
| PTPrime Time Coatings, INC. | Coronado | CA | — | ◇ UNVERIFIED |
| PTPrime Time Coatings, INC. | Oceanside | CA | — | ◇ UNVERIFIED |
 Prism Maritime | Bremerton | WA | — | ◇ UNVERIFIED |
| Prism Maritime at General Dynamics Nassco Norfolk Va | Norfolk | VA | — | ◇ UNVERIFIED |
| Prism Maritime LLC | Jacksonville | FL | — | ◇ UNVERIFIED |
| Prism Maritime LLC | Jacksonville | FL | — | ◇ UNVERIFIED |
| PTProfessional Tank Cleaning Service Ca, INC. - Naval Air Station North Island | Coronado | CA | — | ◇ UNVERIFIED |
| PTProfessional Tank Cleaning Service Ca, INC. - Naval Amphibious Base Coronado | Coronado | CA | — | ◇ UNVERIFIED |
| PPPro-finish Painting & Waterproofing | San Pedro | CA | — | ◇ UNVERIFIED |
| PMProgressive Marine Services INC | Saint Petersburg | FL | — | ◇ UNVERIFIED |
| PMPromet Marine Services | Providence | RI | — | ◇ UNVERIFIED |
| PSProp Shop, Inc. | Cedar Falls | IA | — | ◇ UNVERIFIED |
| PCProptec Caribbean LLC | Fajardo | PR | — | ◇ UNVERIFIED |
| PCPropulsion Controls Engineering | San Diego | CA | — | ◇ UNVERIFIED |
| PCPropulsion Controls Engineering | San Diego | CA | — | ◇ UNVERIFIED |
| PCPropulsion Controls Engineering | Bremerton | WA | — | ◇ UNVERIFIED |
| PEPugila Engineering | Oakland | CA | — | ◇ UNVERIFIED |
| QEQ E D Systems INC | National City | CA | — | ◇ UNVERIFIED |
| QEQ. E. D. Systems, INC. | Norfolk | VA | — | ◇ UNVERIFIED |
| QSQ.e.d. Systems, INC | Portsmouth | VA | — | ◇ UNVERIFIED |
| QSQed Systems INC. | Bremerton | WA | — | ◇ UNVERIFIED |
| QSQed Systems Technical Services Hawaii | Pearl City | HI | — | ◇ UNVERIFIED |
| QFQuality Full Service Marine, INC. | Deerfield Beach | FL | — | ◇ UNVERIFIED |
| QIQuartermoon INC | Portsmouth | RI | — | ◇ UNVERIFIED |
| RAR and D Associates, INC. | Ashland | KY | — | ◇ UNVERIFIED |
| RDRapid Deployable Systems, INC. | Chesapeake | VA | — | ◇ UNVERIFIED |
| RDRapid Deployable Systems, INC. | Norfolk | VA | — | ◇ UNVERIFIED |
| RMRavosa Marine Services LLC | Winthrop | MA | — | ◇ UNVERIFIED |
| RARaymond & Associates, LLC | Bayou La Batre | AL | — | ◇ UNVERIFIED |
| RDR & D Associates | Catlettsburg | KY | — | ◇ UNVERIFIED |
| RMReedsport Machine & Fabrication‎ | Winchester Bay | OR | — | ◇ UNVERIFIED |
| RLRegalis LLC | Chula Vista | CA | — | ◇ UNVERIFIED |
| RSResolve Salvage and Fire | Dutch Harbor | AK | — | ◇ UNVERIFIED |
| RIRhoads Industrial INC. | Philadelphia | PA | — | ◇ UNVERIFIED |
| RPRibbet Powder Coating & Fab INC. | Malvern | AR | — | ◇ UNVERIFIED |
| RDRichmond Drydock CO | Richmond | CA | — | ◇ UNVERIFIED |
| RYRichmond Yacht Harbor LTD CORP | Richmond | CA | — | ◇ UNVERIFIED |
| RMRiddle Marine | Kailua Kona | HI | — | ◇ UNVERIFIED |
| RERing-r Engineering, INC. | Berne | IN | — | ◇ UNVERIFIED |
| RIRisers International INC. | Rosenberg | TX | — | ◇ UNVERIFIED |
| RMRiverhawk Marine, LLC | Tampa | FL | — | ◇ UNVERIFIED |
| RSRiver Salvage Company, INC. | Pittsburgh | PA | — | ◇ UNVERIFIED |
| RMRiverside Marine Industries, INC | Toledo | OH | — | ◇ UNVERIFIED |
| RMRiverside Marine Industries, INC | Toledo | OH | — | ◇ UNVERIFIED |
| RGRK Group LLC | Deland | FL | — | ◇ UNVERIFIED |
| RMRobertson Marine Sheetmetal, LLC | North Charleston | SC | — | ◇ UNVERIFIED |
| RBRodz Boat Works LLC | Miami | FL | — | ◇ UNVERIFIED |
| RIRoscioli International, INC. | Bradenton | FL | — | ◇ UNVERIFIED |
| RMRowan Marine Facility | Sabine Pass | TX | — | ◇ UNVERIFIED |
| RCRudy Cruz | Chickasaw | AL | — | ◇ UNVERIFIED |
| SMSail Marine, LLC | Hayden | ID | — | ◇ UNVERIFIED |
| SSSaipan Sea Cruises INC. | Saipan | MP | — | ◇ UNVERIFIED |
| SMSaltworks Marine 291 | Marion | MA | — | ◇ UNVERIFIED |
| SWSamoa Welding | Pago Pago | AS | — | ◇ UNVERIFIED |
| SDSan Diego Maritime Museum Association | San Diego | CA | — | ◇ UNVERIFIED |
| SAS and S Marine Repair, INC. | Bayou La Batre | AL | — | ◇ UNVERIFIED |
| SBSause Bros., INC. | Coos Bay | OR | — | ◇ UNVERIFIED |
| SYSavannah Yacht Center | Savannah | GA | — | ◇ UNVERIFIED |
| SLScf Lewis and Clark Fleeting, LLC | Granite City | IL | — | ◇ UNVERIFIED |
| SMSchuyler Maritime, LLC | Broussard | LA | — | ◇ UNVERIFIED |
| SMScrap Metal Services, L.l.c. | Brownsville | TX | — | ◇ UNVERIFIED |
| SMScrap Metal Services, Llc/sms Scrap Metal Services, LLC | Brownsville | TX | — | ◇ UNVERIFIED |
| SMSeaark Marine, INC. | Monticello | AR | — | ◇ UNVERIFIED |
| STSeabulk Towing, INC. | Mobile | AL | — | ◇ UNVERIFIED |
 Seaquest Marine LLC | Miami | FL | — | ◇ UNVERIFIED |
| SPSeattle Port Maritime Industrial Cent | Seattle | WA | — | ◇ UNVERIFIED |
| SBSeaview Boatyard West | Seattle | WA | — | ◇ UNVERIFIED |
| SESeaview East Boatyard | Seattle | WA | — | ◇ UNVERIFIED |
| SMSeaward Marine Corporation - Bainbridge | Chesapeake | VA | — | ◇ UNVERIFIED |
| SMSeaward Marine Services, LLC | Naval Base | VA | — | ◇ UNVERIFIED |
| SSSeaward Services, INC. | Norfolk | VA | — | ◇ UNVERIFIED |
| SMSells Marine Service | Portland | OR | — | ◇ UNVERIFIED |
| SLSemisub, LLC | Honolulu | HI | — | ◇ UNVERIFIED |
| SSerco | San Diego | CA | — | ◇ UNVERIFIED |
| SISerco INC | Jacksonville | FL | — | ◇ UNVERIFIED |
| SISerco INC. | Chesapeake | VA | — | ◇ UNVERIFIED |
| SISerodino, INC. | Guild | TN | — | ◇ UNVERIFIED |
| STShark Tech LLC | Bayou La Batre | AL | — | ◇ UNVERIFIED |
| SSShip Steam Schooner Wapama 213092 | Richmond | CA | — | ◇ UNVERIFIED |
| SDShipyard De Hoop of Houma, INC. | Houma | LA | — | ◇ UNVERIFIED |
| SIShipyard in Boothbay Harbor L | Boothbay Harbor | ME | — | ◇ UNVERIFIED |
