| NMNorwood Medical Plant #2 | Dayton | OH | — | ◇ UNVERIFIED |
| NMNucar Mazda | New Castle | DE | — | ◇ UNVERIFIED |
| OBO Brien Rental Services | Wilmington | DE | — | ◇ UNVERIFIED |
| OOOffice of Chief Medical Examiner | Wilmington | DE | — | ◇ UNVERIFIED |
| OMOlympic Medical, a Division of Natus | Seattle | WA | — | ◇ UNVERIFIED |
| OHOne Hour Martinizing | Wilmington | DE | — | ◇ UNVERIFIED |
| OHOne Hour Martinizing | Wilmington | DE | — | ◇ UNVERIFIED |
| OCOrchid Cleaners | Wilmington | DE | — | ◇ UNVERIFIED |
| OOOrchid Orthopedic Solutions | Bridgeport | MI | — | ◇ UNVERIFIED |
| OTOrganon Teknika CORP | Oklahoma City | OK | — | ◇ UNVERIFIED |
| OCOrtho Craft Paragon Medical | Fairfield | NJ | — | ◇ UNVERIFIED |
| ODOthy Design & Development Center | Warsaw | IN | — | ◇ UNVERIFIED |
| OCOutlaw Customs - 16 Lincoln St, Dover | Dover | DE | — | ◇ UNVERIFIED |
| OMOwens-brigam Medical CO | Newland | NC | — | ◇ UNVERIFIED |
| PAPark Avenue Dry Cleaners | Milford | DE | — | ◇ UNVERIFIED |
| PCParkway Cleaners | Newark | DE | — | ◇ UNVERIFIED |
| PSParviz Sorouri Md | Newark | DE | — | ◇ UNVERIFIED |
| PCPaul Campanella Auto - 950 Ridge Rd, Claymont | Claymont | DE | — | ◇ UNVERIFIED |
| PCPaul Campanella's Auto and Tire Center | Wilmington | DE | — | ◇ UNVERIFIED |
| PAPauls Auto Repair | Wilmington | DE | — | ◇ UNVERIFIED |
| PTPelican Transport - 19 Davidson Ln, New Castle | New Castle | DE | — | ◇ UNVERIFIED |
| PSPennsy Supply Dba Tilcon Delaware - 73 Horsepond Rd, Dover | Dover | DE | — | ◇ UNVERIFIED |
| PTPenske Truck Leasing Co., LP | New Castle | DE | — | ◇ UNVERIFIED |
| PDPharmacia Deltec INC | Saint Paul | MN | — | ◇ UNVERIFIED |
| PTPharma Tech Industries | Union | MO | — | ◇ UNVERIFIED |
| PPPhillips Precision INC | Elmwood Park | NJ | — | ◇ UNVERIFIED |
| PMPhoenix Medical Products, INC. | Mountain City | TN | — | ◇ UNVERIFIED |
| PSPlastics Specialties Industrial Air Park, Georgetown | Georgetown | DE | — | ◇ UNVERIFIED |
| PPPopper Precision Instruments INC | Lincoln | RI | — | ◇ UNVERIFIED |
| PEPrecision Edge Surgical Products CO LLC | Sault Sainte Marie | MI | — | ◇ UNVERIFIED |
| PEPrecision Edge Surgical Products LLC | Boyne City | MI | — | ◇ UNVERIFIED |
| PAPreston Auto Body of Wilmington | Wilmington | DE | — | ◇ UNVERIFIED |
| PTPreston Trucking Dover | Dover | DE | — | ◇ UNVERIFIED |
| P3Printshack - 321 G Independence Blvd, Dover | Dover | DE | — | ◇ UNVERIFIED |
| PIPromedica INC | Oldsmar | FL | — | ◇ UNVERIFIED |
| PTP T I Services INC | Wilmington | DE | — | ◇ UNVERIFIED |
| PBPuzs Body Shop INC | Newark | DE | — | ◇ UNVERIFIED |
| QLQps, LLC | Newark | DE | — | ◇ UNVERIFIED |
| QAQuality Auto Care - 700 Forest St, Dover | Dover | DE | — | ◇ UNVERIFIED |
| QAQuality Auto Care Center - Rt 42, Cheswold | Cheswold | DE | — | ◇ UNVERIFIED |
| QRQuicksilver Resources, INC. | Walker | MI | — | ◇ UNVERIFIED |
| QCQuill Company the | Cranston | RI | — | ◇ UNVERIFIED |
| QCQuill (former Castle Ford) | New Castle | DE | — | ◇ UNVERIFIED |
| QIQuinton Instrument CO Sea | Seattle | WA | — | ◇ UNVERIFIED |
| RCRainbow Cleaners | Wilmington | DE | — | ◇ UNVERIFIED |
| RRRapidgear Repair CO | Newport | DE | — | ◇ UNVERIFIED |
| RARays Auto Upholstery | Wilmington | DE | — | ◇ UNVERIFIED |
| RMRd Medical Manufacturing INC | Las Piedras | PR | — | ◇ UNVERIFIED |
| RMRd Medical Manufacturing INC | Culebra | PR | — | ◇ UNVERIFIED |
| RLRed Lion Medical Safety INC | Newark | DE | — | ◇ UNVERIFIED |