| OCOshkosh CORP - Oakwood Facility | Oshkosh | WI | — | ◇ UNVERIFIED |
| OCOt Car/truck Repair | Roseville | CA | — | ◇ UNVERIFIED |
| ODOutlaw Diesel Performance LLC | Greenfield | IN | — | ◇ UNVERIFIED |
| OMOverspeed Manufacturing | Signal Hill | CA | — | ◇ UNVERIFIED |
 Paasche Airbrush CO | Harwood Heights | IL | — | ◇ UNVERIFIED |
| PAPacific Auto Parts | Ceres | CA | — | ◇ UNVERIFIED |
| PBPacific Bell Dba At&t Ca | Arroyo Grande | CA | — | ◇ UNVERIFIED |
| PBPacific Bell Dba At&t Ca - Atascadero | Atascadero | CA | — | ◇ UNVERIFIED |
| PBPacific Bell Dba At&t Ca - Heritage Ranch | Paso Robles | CA | — | ◇ UNVERIFIED |
| PBPacific Bell Dba At&t Ca - Paso Robles | Paso Robles | CA | — | ◇ UNVERIFIED |
| PBPacific Bell Dba At&t Ca - Pismo Beach | Pismo Beach | CA | — | ◇ UNVERIFIED |
| PBPacific Bell Dba At&t Ca - Se026 | Cayucos | CA | — | ◇ UNVERIFIED |
| PBPacific Bell Telephone CO. Dba At&t Ca - Morro Bay | Morro Bay | CA | — | ◇ UNVERIFIED |
| PCPacific Converters | South Gate | CA | — | ◇ UNVERIFIED |
| PGPacific Gas & Electric CO. - Eof Jic | San Luis Obispo | CA | — | ◇ UNVERIFIED |
| PGPacific Gas & Electric Company Kendall Road Campus | San Luis Obispo | CA | — | ◇ UNVERIFIED |
| PGPacific Gas & Electric - Emergency Operations Fac. | San Luis Obispo | CA | — | ◇ UNVERIFIED |
| PNPacific Northwest Print and Fulfillment | Spokane | WA | — | ◇ UNVERIFIED |
| PPPacific Power Group | Santa Clara | CA | — | ◇ UNVERIFIED |
| PTPacific Trans Env. Sercs. INC. | Escondido | CA | — | ◇ UNVERIFIED |
| PLPalfinger Liftgates LLC | Cerritos | CA | — | ◇ UNVERIFIED |
| PBPalm Beach Outboards | Riviera Beach | FL | — | ◇ UNVERIFIED |
| PMParent Manufacturing, LLC | Catoosa | OK | — | ◇ UNVERIFIED |
| PIPatrick Industries Incorporated Dba Charleston Corporation | Bremen | IN | — | ◇ UNVERIFIED |
| PJPaul J. Tester | Oak Ridge | NJ | — | ◇ UNVERIFIED |
| PLPC Landing CORP. - Grover Beach Cable Station | Grover Beach | CA | — | ◇ UNVERIFIED |
| PVP.C. Vaughan Manufacturing Corp. | Oxnard | CA | — | ◇ UNVERIFIED |
| PCPectec Corporation | Spartanburg | SC | — | ◇ UNVERIFIED |
| PIPenntex Industries, INC. | Fort Worth | TX | — | ◇ UNVERIFIED |
| PPenske | Highland | CA | — | ◇ UNVERIFIED |
| PFPerformance Friction Prd | Lakeport | TX | — | ◇ UNVERIFIED |
| PIPerformance Industries, Inc. | Coppell | TX | — | ◇ UNVERIFIED |
| PMPerformance Machine Tech International | Valencia | CA | — | ◇ UNVERIFIED |
| PIPerma-Cool Inc. | Yuma | AZ | — | ◇ UNVERIFIED |
| PIPerma-Cool Inc. | Hemet | CA | — | ◇ UNVERIFIED |
| POPetrolia Owner LLC | Compton | CA | — | ◇ UNVERIFIED |
| PSPg&e - San Luis Obispo Service Center | San Luis Obispo | CA | — | ◇ UNVERIFIED |
| PPPhat Phabrikationz LLC | Choctaw | OK | — | ◇ UNVERIFIED |
| PRPhelon R E Company | E Longmeadow | MA | — | ◇ UNVERIFIED |
| PAPhilips Auto LLC | East Orange | NJ | — | ◇ UNVERIFIED |
| PMPhi Manufacturing LLC | Mishawaka | IN | — | ◇ UNVERIFIED |
| P5Phoenix 500 LLC, a Nevada limited liability company | Las Vegas | NV | — | ◇ UNVERIFIED |
| PPPhoenix Precision Machining | Santa Clara | CA | — | ◇ UNVERIFIED |
| PTPhoenix Technique LLC | Middleton | WI | — | ◇ UNVERIFIED |
| PPPikes Peak Indian Motorcycle LLC | Colorado Springs | CO | — | ◇ UNVERIFIED |
| PIPine Inn Substation | Register | GA | — | ◇ UNVERIFIED |
| PBPismo Beach Fire Station #64 | Pismo Beach | CA | — | ◇ UNVERIFIED |
| PEPittsburgh Electric Engines, INC. | Derry | PA | — | ◇ UNVERIFIED |
| PSPlasman Sc INC | Duncan | SC | — | ◇ UNVERIFIED |
| PCPlastech Corporation | Louisville | KY | — | ◇ UNVERIFIED |
