| NANorthwest Abatement Services, INC | Bellingham | WA | — | ◇ UNVERIFIED |
| NFNorthwest Florida Holdings, INC. | Panama City | FL | — | ◇ UNVERIFIED |
| NTNsc Technologies | Bremerton | WA | — | ◇ UNVERIFIED |
| NMNti Marine, INC. | Bayou La Batre | AL | — | ◇ UNVERIFIED |
| OBOasis Boat Yard | Saint Augustine | FL | — | ◇ UNVERIFIED |
| OMOcean Marine Services, INC. | Nikiski | AK | — | ◇ UNVERIFIED |
| OMOceanside Marine Centre, INC. | Oceanside | CA | — | ◇ UNVERIFIED |
| OVOcean Valor | San Diego | CA | — | ◇ UNVERIFIED |
 Oceanwide Repair | Richmond | CA | — | ◇ UNVERIFIED |
| OMOffshore Marine Contractors INC - Leeville Shipyard | Golden Meadow | LA | — | ◇ UNVERIFIED |
| OJOld Jb LLC | Jeffersonville | IN | — | ◇ UNVERIFIED |
| OMOlsen Marine Service, INC | Fort Myers Beach | FL | — | ◇ UNVERIFIED |
| OPOmega Protein Shipyard | Moss Point | MS | — | ◇ UNVERIFIED |
| OPOn Point Products | Roseville | CA | — | ◇ UNVERIFIED |
| OSOn Site Marine Shipyards California LLC | Petaluma | CA | — | ◇ UNVERIFIED |
| OSOverseas Ship Services, INC. | Davie | FL | — | ◇ UNVERIFIED |
| OPOwensboro Paving CO | Owensboro | KY | — | ◇ UNVERIFIED |
| PCPacific Composites, INC | Hagatna | GU | — | ◇ UNVERIFIED |
| PDPacific Diversified Finishes, INC. | Honolulu | HI | — | ◇ UNVERIFIED |
| PMPacific Maritime Freight Dba Pacific Tugboat Services | San Diego | CA | — | ◇ UNVERIFIED |
| PSPacific Ship Repair and Fabrication INC | Port Orchard | WA | — | ◇ UNVERIFIED |
| PSPacific Ship Repair & Fabrication | San Diego | CA | — | ◇ UNVERIFIED |
| PSPacific Ship Repair & Fabrication | Bremerton | WA | — | ◇ UNVERIFIED |
 Pacific Shipyards International | Pearl Harbor | HI | — | ◇ UNVERIFIED |
| Pacific Shipyards International | Honolulu | HI | — | ◇ UNVERIFIED |
| Pacific Shipyards International | Honolulu | HI | — | ◇ UNVERIFIED |
| PYPacific Yacht Refitters | San Diego | CA | — | ◇ UNVERIFIED |
| PCPalmetto Contract Services, INC. | Charleston | SC | — | ◇ UNVERIFIED |
| P6Par 61 Marine Repair LLC - Par 61 Marine | Port Allen | LA | — | ◇ UNVERIFIED |
| PCPC Construction | Brunswick | ME | — | ◇ UNVERIFIED |
| PHPearl Harbor Naval Shipyard | Pearl Harbor | HI | — | ◇ UNVERIFIED |
| PHPearl Harbor Naval Shipyard & Imf | Pearl Harbor | HI | — | ◇ UNVERIFIED |
| PBPen Bay MS LLC | Orland | ME | — | ◇ UNVERIFIED |
| PIPeninsula Industrial Services CORP. | Bayonne | NJ | — | ◇ UNVERIFIED |
| PMPenny Marine Services, LLC | Saline | MI | — | ◇ UNVERIFIED |
| PCPerformance Contracting INC | San Diego | CA | — | ◇ UNVERIFIED |
| PCPerformance Contracting INC | Portland | OR | — | ◇ UNVERIFIED |
| PPPeterson Power Systems | Newport | OR | — | ◇ UNVERIFIED |
| PSPeterson Scaffolding | Bellingham | WA | — | ◇ UNVERIFIED |
| PMPetra Metals, INC. | North Charleston | SC | — | ◇ UNVERIFIED |
| PDPhillip Dennis | National City | CA | — | ◇ UNVERIFIED |
| PIPhoenix International Holdings, INC. | Norfolk | VA | — | ◇ UNVERIFIED |
| P7Pier 70 Shipyard | San Francisco | CA | — | ◇ UNVERIFIED |
| P7Pier 77 Marine Services | Galveston | TX | — | ◇ UNVERIFIED |
| PLPitino LLC | Garibaldi | OR | — | ◇ UNVERIFIED |
| PVPJC Ventures, LLC | Harmony | PA | — | ◇ UNVERIFIED |
| PPPlaquemines Parish Government - Empire Shipyard | Empire | LA | — | ◇ UNVERIFIED |
 Platypus Marine INC | Port Angeles | WA | — | ◇ UNVERIFIED |
| PCPluckebaum Custom Boats INC | Prospect | KY | — | ◇ UNVERIFIED |
| PAPort Allen Marine Services | Chesapeake | VA | — | ◇ UNVERIFIED |
