| OSOutokumpu Stainless USA LLC | Haverhill | MA | — | ◇ UNVERIFIED |
| PPP4 Production, LLC | Rock Springs | WY | — | ◇ UNVERIFIED |
| PPPalouse Producers | Palouse | WA | — | ◇ UNVERIFIED |
| PCParamit Corporation | Morgan Hill | CA | — | ◇ UNVERIFIED |
| PPParent Petroleum | Saint Charles | IL | — | ◇ UNVERIFIED |
| PTPatterson Tubular Services | Liberty | TX | — | ◇ UNVERIFIED |
| PIPC Indiana Synthetic Fuel #2, L.l.c. | Lynnville | IN | — | ◇ UNVERIFIED |
| PWPC West Virginia Synthetic Fuel #3 LLC | Eckman | WV | — | ◇ UNVERIFIED |
| PWPeak Well Service, LLC | Altamont | UT | — | ◇ UNVERIFIED |
| PSPennsylvania Sintered Metals INC | Emporium | PA | — | ◇ UNVERIFIED |
| PSPennzoil-quaker State CO | Reno | PA | — | ◇ UNVERIFIED |
| PPenreco | Elyria | OH | — | ◇ UNVERIFIED |
| PUPetmin USA Incorporated (0204012023) | Ashtabula | OH | — | ◇ UNVERIFIED |
| P6Phillips 66 | Richmond | CA | — | ◇ UNVERIFIED |
| PRPhillips Research Center | Bartlesville | OK | — | ◇ UNVERIFIED |
| POPhlebotomists on Wheels | Pompano Beach | FL | — | ◇ UNVERIFIED |
| PSPhoenix Services LLC Georgetown | Georgetown | SC | — | ◇ UNVERIFIED |
| PSPhoenix Services LLC Pig Iron Caster | Gary | IN | — | ◇ UNVERIFIED |
| PSPhoenix Svc LLC - Johnstown Slag Prep Facility | Johnstown | PA | — | ◇ UNVERIFIED |
| POPlastic2oil of Ny | Niagara Falls | NY | — | ◇ UNVERIFIED |
| PHPleasant Hill Star Smog | Pleasant Hill | CA | — | ◇ UNVERIFIED |
| PPPower Plus | Oak Run | CA | — | ◇ UNVERIFIED |
| PMPrecision Machine Shop Inc | Houston | TX | — | ◇ UNVERIFIED |
| PSPrecision Specialty Metals INC | Los Angeles | CA | — | ◇ UNVERIFIED |
| PTPrecision Tooling Technologies, LLC | Zeeland | MI | — | ◇ UNVERIFIED |
 Prentex Alloy Fabricators, Incorporated | Dallas | TX | — | ◇ UNVERIFIED |
| PHPrime Heat INC | El Cajon | CA | — | ◇ UNVERIFIED |
| PNProject No 7ot-92-48001 | Cedar Hill | TN | — | ◇ UNVERIFIED |
| PDProtech Design | Anaheim | CA | — | ◇ UNVERIFIED |
| PMPyron Metal | Niagara Falls | NY | — | ◇ UNVERIFIED |
| QQQuick Quack Car Wash Coe | Roseville | CA | — | ◇ UNVERIFIED |
| RFRadiant Fuel Corporation | Newton | MA | — | ◇ UNVERIFIED |
| RCRain Cii Carbon LLC | Moundsville | WV | — | ◇ UNVERIFIED |
| RCRain Cii Carbon LLC - Moundsville Calcining Plant | Moundsville | WV | — | ◇ UNVERIFIED |
| RCRain Cii Carbon LLC - Moundsville Calcining Plant | Moundsville | WV | — | ◇ UNVERIFIED |
| RERay E Toney | Orland | CA | — | ◇ UNVERIFIED |
| RFRebellion Fabrication LLC | Wahoo | NE | — | ◇ UNVERIFIED |
| RSRecticon/allied Steel CORP. | Parker Ford | PA | — | ◇ UNVERIFIED |
| RRReladyne Reliability Services INC | Canton | OH | — | ◇ UNVERIFIED |
| RFReliable Funding INC | Vernon | CA | — | ◇ UNVERIFIED |
| RERentech Energy Technology Center, LLC | Commerce City | CO | — | ◇ UNVERIFIED |
| RSRepublic Steel, Lackawanna | Blasdell | NY | — | ◇ UNVERIFIED |
| RMReserve Marine Terminal | Chicago | IL | — | ◇ UNVERIFIED |
| RPRes Polyflow Ashley | Ashley | IN | — | ◇ UNVERIFIED |
| RERiverview Energy Corporation | Dale | IN | — | ◇ UNVERIFIED |
| RPRiw Plan of Steel, LP | Raleigh | NC | — | ◇ UNVERIFIED |
| RJR J R Drying, INC. | East Chicago | IN | — | ◇ UNVERIFIED |
| RSRock Springs Coal Calcining Plant | Sweetwater | WY | — | ◇ UNVERIFIED |
| RCRoman Catholic Diocese San Diego | San Diego | CA | — | ◇ UNVERIFIED |
| RSRouge Steel CO | Dearborn | MI | — | ◇ UNVERIFIED |
