| NFNwpmg00002 Former Texaco Sunburst Works | Sunburst | MT | — | ◇ UNVERIFIED |
| OTOdessa Terminal | Odessa | TX | — | ◇ UNVERIFIED |
| OPOffen Petroleum INC | Commerce City | CO | — | ◇ UNVERIFIED |
| ODOffsite Demolition Charlton Pollard Neighborhood | Beaumont | TX | — | ◇ UNVERIFIED |
| OROlein Recovery CORP | Yabucoa | PR | — | ◇ UNVERIFIED |
| OHOmega Henderson Terminal | Henderson | KY | — | ◇ UNVERIFIED |
| O7Ontario 76 | Ontario | CA | — | ◇ UNVERIFIED |
| OBOrigin Baltimore Recycling, LLC | Curtis Bay | MD | — | ◇ UNVERIFIED |
| OOOxy Occidental Petroleum Corporation | Denver | CO | — | ◇ UNVERIFIED |
| PPPalmer Paving CORP | Springfield | MA | — | ◇ UNVERIFIED |
| PPPalmer Paving CORP | Palmer | MA | — | ◇ UNVERIFIED |
| PPParamount Petr CORP | Long Beach | CA | — | ◇ UNVERIFIED |
| PCPass Canyon | Prescott Valley | AZ | — | ◇ UNVERIFIED |
| PTPaulsboro Technical Center | Paulsboro | NJ | — | ◇ UNVERIFIED |
| PRPelican Refining CO LLC | Lake Charles | LA | — | ◇ UNVERIFIED |
| PPPennzoil Products CO. | Dickinson | TX | — | ◇ UNVERIFIED |
| PPPennzoil Products Company | Roosevelt | UT | — | ◇ UNVERIFIED |
| PQPennzoil Quaker State | Rouseville | PA | — | ◇ UNVERIFIED |
| PSPennzoil-quaker State CO Dba Sopus Products-portland | Portland | OR | — | ◇ UNVERIFIED |
| PRPetroleum Refinery | Kirtland | NM | — | ◇ UNVERIFIED |
| PCPetromax Carnegie Plt | Carnegie | PA | — | ◇ UNVERIFIED |
| PSPetro Star INC North Pole Refinery | North Pole | AK | — | ◇ UNVERIFIED |
| PSPetro Star INC Valdez Refinery | Valdez | AK | — | ◇ UNVERIFIED |
| PEPhiladelphia Energy Solutions | Philadelphia | PA | — | ◇ UNVERIFIED |
| P6Philips 66 Gulf Coast Properties LLC | Nederland | TX | — | ◇ UNVERIFIED |
| P6Phillips 66 | Wilmington | CA | — | ◇ UNVERIFIED |
| P6Phillips 66 CO - Lake Charles Refinery | Westlake | LA | — | ◇ UNVERIFIED |
| P6Phillips 66 CO Lar - Trapac Line Inspections | Wilmington | CA | — | ◇ UNVERIFIED |
| P6Phillips 66 - Former Oriental Refinery | Alamosa Area | CO | — | ◇ UNVERIFIED |
| P6Phillips 66 Pipeline LLC | Linden | NJ | — | ◇ UNVERIFIED |
| PSPineview Station | Coalville | UT | — | ◇ UNVERIFIED |
| PCPonica City Refinery | Ponca City | OK | — | ◇ UNVERIFIED |
| PHPort Hamilton Refining and Transportation, Lllp | Christiansted | VI | — | ◇ UNVERIFIED |
| PLPotac, LLC | Corpus Christi | TX | — | ◇ UNVERIFIED |
| POPowerine Oil Company | Long Beach | CA | — | ◇ UNVERIFIED |
| PSPraxair Services INC. | Burlington Township | NJ | — | ◇ UNVERIFIED |
| PSProducer S Choice Soy Ene | Moberly | MO | — | ◇ UNVERIFIED |
| PIPs126 Investments LLC | Los Angeles | CA | — | ◇ UNVERIFIED |
| PCPurecycle CORP | Commerce City | CO | — | ◇ UNVERIFIED |
| QEQuickheet Energy & P | Chesterfield | MO | — | ◇ UNVERIFIED |
| QHQuincy Humane Society | Quincy | IL | — | ◇ UNVERIFIED |
| RGRanger Gas Gathering LLC | Ranger | TX | — | ◇ UNVERIFIED |
| RLRaven Labs | Wellington | FL | — | ◇ UNVERIFIED |
| REReg Emporia LLC | Emporia | KS | — | ◇ UNVERIFIED |
| RERenewable Energy Group, LLC | De Forest | WI | — | ◇ UNVERIFIED |
| RORex Oil | Denver | CO | — | ◇ UNVERIFIED |
| RORex Oil CO | Golden | CO | — | ◇ UNVERIFIED |
| RORex Oil CO INC | Lyons | CO | — | ◇ UNVERIFIED |
| RLRichard Lee Tabor - Rl Tabor Transportation | Bakersfield | CA | — | ◇ UNVERIFIED |
 Rio Valley Biofuels Facility, LLC | Anthony | NM | — | ◇ UNVERIFIED |
