| OCOlympic Chemical CORP | Tacoma | WA | — | ◇ UNVERIFIED |
| OPOlympic Petroleum Corporation | Cicero | IL | — | ◇ UNVERIFIED |
| OTOmaha Transloading Corporation | Omaha | NE | — | ◇ UNVERIFIED |
| OHOmega Henderson Terminal | Henderson | KY | — | ◇ UNVERIFIED |
| OEOmg Electronic Chemicals | South Plainfield | NJ | — | ◇ UNVERIFIED |
| OBOmni Bioenergy LLC | Granite City | IL | — | ◇ UNVERIFIED |
| OIOmni Industrial Solutions, INC | Longview | TX | — | ◇ UNVERIFIED |
| OSOmnova Solutions INC. | Akron | OH | — | ◇ UNVERIFIED |
| OSOmnova Solutions INC. - Calhoun Latex Plant | Calhoun | GA | — | ◇ UNVERIFIED |
| OSOmya Specialty Materials | Long Beach | CA | — | ◇ UNVERIFIED |
| ONOndeo Nalco CO | Ellwood City | PA | — | ◇ UNVERIFIED |
| OUOne Up Mfg 3 | Gardena | CA | — | ◇ UNVERIFIED |
| OEOnguard Engine Oil, Inc. | Chino Valley | AZ | — | ◇ UNVERIFIED |
| OOnscent/norwood | Norwood | NJ | — | ◇ UNVERIFIED |
| O7Ontario 76 | Ontario | CA | — | ◇ UNVERIFIED |
| OBOpen Book Extracts | Roxboro | NC | — | ◇ UNVERIFIED |
| ODOpen Door Packaging | Chino | CA | — | ◇ UNVERIFIED |
| OCOrange County Chemical Supply Drum Site | Santa Fe Springs | CA | — | ◇ UNVERIFIED |
| OSOrchard Senior Homes | Oakland | CA | — | ◇ UNVERIFIED |
| OBOregon Basin - Polyacrylamide Plant | Park | WY | — | ◇ UNVERIFIED |
| OGOregon Global Distribution | Medford | OR | — | ◇ UNVERIFIED |
| OCOrg Chem Group LLC | Hot Springs | AR | — | ◇ UNVERIFIED |
| OGOrica Ground Support | Grand Junction | CO | — | ◇ UNVERIFIED |
| OEOri Environmental Gainesville Facility | Gainesville | TX | — | ◇ UNVERIFIED |
| OBOriginal Balboa Caregivers INC | Chatsworth | CA | — | ◇ UNVERIFIED |
| OBOrigin Baltimore Recycling, LLC | Curtis Bay | MD | — | ◇ UNVERIFIED |
| OSOrion Safety Products | Peru | IN | — | ◇ UNVERIFIED |
| OIOrtek INC | Mccook | IL | — | ◇ UNVERIFIED |
| OOrthosource | Van Nuys | CA | — | ◇ UNVERIFIED |
 Osi Environmental | Woodward | OK | — | ◇ UNVERIFIED |
| OFOsterberg Family Investments LLC | Fresno | CA | — | ◇ UNVERIFIED |
| OSOutlaw Soaps, INC | Colfax | CA | — | ◇ UNVERIFIED |
| OAOxbow Activated Carbon LLC | Emlenton | PA | — | ◇ UNVERIFIED |
| OOxbowplc | Napa | CA | — | ◇ UNVERIFIED |
| OOOxy Occidental Petroleum Corporation | Denver | CO | — | ◇ UNVERIFIED |
| PPP4 Production, LLC | Rock Springs | WY | — | ◇ UNVERIFIED |
| PAPac Auto | Parlier | CA | — | ◇ UNVERIFIED |
| PNPace National LP | Kirkland | WA | — | ◇ UNVERIFIED |
| PSPace Supply CORP | Stockton | CA | — | ◇ UNVERIFIED |
| PSPacha Soap Co. | Good Samaritan Village | NE | — | ◇ UNVERIFIED |
| PAPacific Atlantic Express Corporation | Orting | WA | — | ◇ UNVERIFIED |
| PCPacific Coast Tire Recycling | Spring Valley | CA | — | ◇ UNVERIFIED |
| PDPacific Development Group | Sunnyvale | CA | — | ◇ UNVERIFIED |
| PDPacific Diazo Prods INC Fontana | Fontana | CA | — | ◇ UNVERIFIED |
| PEPacific Environmental Resources INC | Santa Rita | GU | — | ◇ UNVERIFIED |
 Pacific Industrial Development Corporation | Spartanburg | SC | — | ◇ 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 |
| PWPacific Wash & Wax Supply CO. | Pacheco | CA | — | ◇ UNVERIFIED |
| PAPackaging Advantage CORP. | Los Angeles | CA | — | ◇ UNVERIFIED |
| PCPackaging Concepts | Boynton Beach | FL | — | ◇ 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 |
| PPPalouse Producers | Palouse | WA | — | ◇ UNVERIFIED |
| PIPanaceanano INC | Pasadena | CA | — | ◇ UNVERIFIED |
| PSPan-glo St Louis-trenton Avenue | Saint Louis | MO | — | ◇ UNVERIFIED |
| PLParadigm Labs INC | Saint Gabriel | LA | — | ◇ UNVERIFIED |
| PDParadise Distributing INC | Perris | CA | — | ◇ UNVERIFIED |
| PPParamount Petr CORP | Long Beach | CA | — | ◇ UNVERIFIED |
| PPParent Petroleum | Saint Charles | IL | — | ◇ UNVERIFIED |
 Pariser Industries | Paterson | NJ | — | ◇ UNVERIFIED |
| PTParis Truck Shop | Paris | TX | — | ◇ UNVERIFIED |
| PMPark Metallurgical CORP | Detroit | MI | — | ◇ UNVERIFIED |
| PRParviz Rahimian and Shohreh Rashti, Trustees of THE RAHIMIAN FAMILY TRUST, dated | City of Santa Clarita (area of Valencia) | CA | — | ◇ 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 |
| PGPci Group | Fort Mill | SC | — | ◇ 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 |
| PMPeck Marine Terminal | Chesapeake | VA | — | ◇ UNVERIFIED |
| PRPelican Refining CO LLC | Lake Charles | LA | — | ◇ UNVERIFIED |
| PTPellucere Technologies INC | Corvallis | OR | — | ◇ UNVERIFIED |
| PIPencco, INC. | Bardwell | TX | — | ◇ UNVERIFIED |
| PCPenetone Corporation | Carlstadt | NJ | — | ◇ UNVERIFIED |
| PCPenetone Corporation | Clifton | NJ | — | ◇ 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 | Reno | PA | — | ◇ UNVERIFIED |
| PSPennzoil-quaker State CO Dba Sopus Products-portland | Portland | OR | — | ◇ UNVERIFIED |
| PQPennzoil Quaker State - Valley View Pack | Shreveport | LA | — | ◇ UNVERIFIED |
| PCPenray Cos INC | Wheeling | IL | — | ◇ UNVERIFIED |
| PPenreco | Elyria | OH | — | ◇ UNVERIFIED |
| PRPeople's Refinery-hero Oak LLC | Santa Ana | CA | — | ◇ UNVERIFIED |
| PMPepperwood Meadows Hoa | Escondido | CA | — | ◇ UNVERIFIED |
| PPerimeter | Santa Maria | CA | — | ◇ UNVERIFIED |
| PSPerimeter Solutions LP | Atwater | CA | — | ◇ UNVERIFIED |
| PSPerimeter Solutions LP | Lancaster | CA | — | ◇ UNVERIFIED |
