| NONoble Oil Services INC | Chester | SC | — | ◇ UNVERIFIED |
| NMNordson Medical | Salem | NH | — | ◇ UNVERIFIED |
| NSNor-lakes Services Midwest INC | Hugo | MN | — | ◇ UNVERIFIED |
| NHNorm Hill Aviation | California City | CA | — | ◇ UNVERIFIED |
| NCNorphlet Chemical, INC. | Norphlet | AR | — | ◇ UNVERIFIED |
| NBNortheast Biodiesel Company LLC | Greenfield | MA | — | ◇ UNVERIFIED |
| NMNorth Monterey County Usd | Salinas | CA | — | ◇ UNVERIFIED |
| NFNorthway Fuel LLC | Yonkers | NY | — | ◇ UNVERIFIED |
| NHNorthwest Handling Systems INC Renton Br | Renton | WA | — | ◇ UNVERIFIED |
| NDNotre Dame Investors INC - Jennings Refinery | Jennings | LA | — | ◇ UNVERIFIED |
| NLNovvi LLC | Alameda | CA | — | ◇ UNVERIFIED |
| NPNpi Proudcts | Santa Fe Springs | CA | — | ◇ UNVERIFIED |
| NLNustar Logistics L P | Pittsburg | CA | — | ◇ UNVERIFIED |
| NFNwpmg00002 Former Texaco Sunburst Works | Sunburst | MT | — | ◇ UNVERIFIED |
| NANy Army National Guard, Army Aviation Support Facility #1 | Islip | NY | — | ◇ UNVERIFIED |
| NLNye Lubricants | New Bedford | MA | — | ◇ UNVERIFIED |
| OCOakland Container Trucking | Richmond | CA | — | ◇ UNVERIFIED |
| OCOceanside City of Water Utilities Dept/slrwwtp | Oceanside | CA | — | ◇ UNVERIFIED |
| OVOcean Valor | San Diego | CA | — | ◇ UNVERIFIED |
| OTOdessa Terminal | Odessa | TX | — | ◇ UNVERIFIED |
| OEOdin Environmental Solutions, LLC | Chula Vista | CA | — | ◇ UNVERIFIED |
| OOelheld | West Dundee | IL | — | ◇ UNVERIFIED |
| OPOffen Petroleum INC | Commerce City | CO | — | ◇ UNVERIFIED |
| OCOffroad Customz | Burbank | CA | — | ◇ UNVERIFIED |
| ODOffsite Demolition Charlton Pollard Neighborhood | Beaumont | TX | — | ◇ UNVERIFIED |
| OCOil Chem INC | Flint | MI | — | ◇ UNVERIFIED |
| OROil Recovery INC | Camilla | GA | — | ◇ UNVERIFIED |
| OROil Re Refining CO INC - Kennewick Facility | Kennewick | WA | — | ◇ UNVERIFIED |
| OTOk Tire Store | Azusa | CA | — | ◇ UNVERIFIED |
| OROlein Recovery CORP | Yabucoa | PR | — | ◇ UNVERIFIED |
| OROlein Recovery CORP 2 | Yabucoa | PR | — | ◇ UNVERIFIED |
| OROlein Recovery CORP 3 | Yabucoa | PR | — | ◇ UNVERIFIED |
| OPOlympic Petroleum Corporation | Cicero | IL | — | ◇ UNVERIFIED |
| OHOmega Henderson Terminal | Henderson | KY | — | ◇ UNVERIFIED |
| OEOnguard Engine Oil, Inc. | Chino Valley | AZ | — | ◇ UNVERIFIED |
| O7Ontario 76 | Ontario | CA | — | ◇ UNVERIFIED |
| OSOrchard Senior Homes | Oakland | CA | — | ◇ UNVERIFIED |
| OCOrg Chem Group LLC | Hot Springs | AR | — | ◇ UNVERIFIED |
| OEOri Environmental Gainesville Facility | Gainesville | TX | — | ◇ UNVERIFIED |
| OBOrigin Baltimore Recycling, LLC | Curtis Bay | MD | — | ◇ UNVERIFIED |
| OIOrtek INC | Mccook | IL | — | ◇ UNVERIFIED |
| OOrthosource | Van Nuys | CA | — | ◇ UNVERIFIED |
 Osi Environmental | Woodward | OK | — | ◇ UNVERIFIED |
| OFOsterberg Family Investments LLC | Fresno | CA | — | ◇ UNVERIFIED |
| OOxbowplc | Napa | CA | — | ◇ UNVERIFIED |
| OOOxy Occidental Petroleum Corporation | Denver | CO | — | ◇ UNVERIFIED |
| PAPac Auto | Parlier | CA | — | ◇ UNVERIFIED |
| PSPace Supply CORP | Stockton | CA | — | ◇ UNVERIFIED |
| PCPacific Coast Tire Recycling | Spring Valley | CA | — | ◇ UNVERIFIED |
| PDPacific Development Group | Sunnyvale | CA | — | ◇ UNVERIFIED |
| PEPacific Environmental Resources INC | Santa Rita | GU | — | ◇ UNVERIFIED |
| PLPacific Liquid Carrier | San Jose | CA | — | ◇ UNVERIFIED |
| POPacific Oak Sor Ii Lincoln Court, LLC | Campbell | CA | — | ◇ UNVERIFIED |
| PPPacific Precision Formulators INC | Vernon | CA | — | ◇ UNVERIFIED |
| PMPain Medicine Consultants | Pleasant Hill | CA | — | ◇ UNVERIFIED |
| PPPalmer Paving CORP | Palmer | MA | — | ◇ UNVERIFIED |
| PPPalmer Paving CORP | Springfield | MA | — | ◇ UNVERIFIED |
| PAPalms at the Pruneyard | Campbell | CA | — | ◇ UNVERIFIED |
| PDParadise Distributing INC | Perris | CA | — | ◇ UNVERIFIED |
| PPParamount Petr CORP | Long Beach | CA | — | ◇ UNVERIFIED |
| PTParis Truck Shop | Paris | TX | — | ◇ UNVERIFIED |
| PPPaseo Plaza Hoa | San Jose | CA | — | ◇ UNVERIFIED |
| PCPass Canyon | Prescott Valley | AZ | — | ◇ UNVERIFIED |
| PLPat Loftis Farms | Tipton | CA | — | ◇ UNVERIFIED |
| PBPatrick Briggs | Goleta | CA | — | ◇ UNVERIFIED |
| PGPatriotic Group Oil and Lube Inc. | Vail | AZ | — | ◇ UNVERIFIED |
| POPatty Oil Service | Crosby | TX | — | ◇ UNVERIFIED |
| PBPaul Baker Dba Neo Synthetic Oil INC | Signal Hill | CA | — | ◇ UNVERIFIED |
| PTPaulsboro Technical Center | Paulsboro | NJ | — | ◇ UNVERIFIED |
| PPch | Malibu | CA | — | ◇ UNVERIFIED |
| PMPeck Marine Terminal | Chesapeake | VA | — | ◇ UNVERIFIED |
| PRPelican Refining CO LLC | Lake Charles | LA | — | ◇ UNVERIFIED |
| PMPenngrove Motorcycle Company 9585 | Penngrove | CA | — | ◇ 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 |
| PQPennzoil Quaker State - Valley View Pack | Shreveport | LA | — | ◇ UNVERIFIED |
| PMPepperwood Meadows Hoa | Escondido | CA | — | ◇ UNVERIFIED |
| PCPermawick Company | Columbus | IN | — | ◇ UNVERIFIED |
| PPetrochoice | Wichita | KS | — | ◇ UNVERIFIED |
| PFPetroleum Fuel & Terminal CO | Garyville | LA | — | ◇ UNVERIFIED |
| PRPetroleum Recycling CORP | Philadelphia | PA | — | ◇ UNVERIFIED |
| PRPetroleum Refinery | Kirtland | NM | — | ◇ UNVERIFIED |
| PSPetroleum Service Consultant LLC | Medley | FL | — | ◇ UNVERIFIED |
| PSPetroleum Service Consultants LLC | Miami | FL | — | ◇ 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 |
| PSPhilip Services Hawaii LTD (allwaste) - Oil Recycling Plant | Kapolei | HI | — | ◇ 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 |
| P6Phillips 66 Spectrum CORP | Benicia | CA | — | ◇ UNVERIFIED |
| PCPierce Crane INC Dba Roth Crane Service | Fresno | CA | — | ◇ UNVERIFIED |
| PFPine Flat Lake Marina, INC | Sanger | CA | — | ◇ UNVERIFIED |
