| NSNorth Sails Group, LLC | San Diego | CA | Textile Product Mills314910 | — | ◇ UNVERIFIED |
| NSNorth Star Propellers INC | San Diego | CA | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| NSNo Second Thoughts INC | San Diego | CA | Apparel Manufacturing315240 | — | ◇ UNVERIFIED |
| NLNtc Liberty Station 178, LLC | San Diego | CA | Nonmetallic Mineral Product Manufacturing327999 | — | ◇ UNVERIFIED |
| NRNumega Resonance Labs INC | San Diego | CA | Computer and Electronic Product Manufacturing334513 | — | ◇ UNVERIFIED |
| ODObrien Design LLC Dba Alta Creative | San Diego | CA | Printing and Related Support Activities323113 | — | ◇ UNVERIFIED |
| OGOceanside Glass & Tile | San Diego | CA | Nonmetallic Mineral Product Manufacturing327212 | — | ◇ UNVERIFIED |
| OVOcean Valor | San Diego | CA | Transportation Equipment Manufacturing336611 | — | ◇ UNVERIFIED |
| OIOep Innovations INC | San Diego | CA | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| OVOgap Ventures Corp. | San Diego | CA | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| OVOgap Ventures Corp. | San Diego | CA | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| OPOhr Paharma LLC (ohr Pharmaceutical) | San Diego | CA | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| OGOld Grove, LLC | San Diego | CA | Machinery Manufacturing333414 | — | ◇ UNVERIFIED |
| OFOmega Firm INC Dba Half Face Blades | San Diego | CA | Fabricated Metal Product Manufacturing332216 | — | ◇ UNVERIFIED |
| ODOmnisell Distributers | San Diego | CA | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| OOncosenx | San Diego | CA | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| ODOnesource Distributors LLC | San Diego | CA | Machinery Manufacturing333515 | — | ◇ UNVERIFIED |
| OPOpera Patisserie | San Diego | CA | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| OCOptical Connection International CORP | San Diego | CA | Miscellaneous Manufacturing339115 | — | ◇ UNVERIFIED |
| OROrganic Recycling West INC | San Diego | CA | Chemical Manufacturing325314 | — | ◇ UNVERIFIED |
| OIOrganovo INC | San Diego | CA | Chemical Manufacturing325414 | — | ◇ UNVERIFIED |
| ODOscar Diamond | San Diego | CA | Transportation Equipment Manufacturing336350 | — | ◇ UNVERIFIED |
| OLOtay Lakes Brewery, LLC | San Diego | CA | Beverage and Tobacco Product Manufacturing312120 | — | ◇ UNVERIFIED |
| OMOtay Mesa Compost Facility | San Diego | CA | Chemical Manufacturing325315 | — | ◇ UNVERIFIED |
| OCOtero Custom Cabinets | San Diego | CA | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| OPOtter Products | San Diego | CA | Furniture and Related Product Manufacturing337215 | — | ◇ UNVERIFIED |
| PLPace Life Sciences | San Diego | CA | Computer and Electronic Product Manufacturing334516 | — | ◇ UNVERIFIED |
| PAPacific Apparel, Inc. | San Diego | CA | Apparel Manufacturing315250 | — | ◇ UNVERIFIED |
| PCPacific Change Inc. | San Diego | CA | Computer and Electronic Product Manufacturing334413 | — | ◇ UNVERIFIED |
| PCPacific Change Inc. | San Diego | CA | Computer and Electronic Product Manufacturing334413 | — | ◇ UNVERIFIED |
| PEPacific Engineering Services | San Diego | CA | Fabricated Metal Product Manufacturing332212 | — | ◇ UNVERIFIED |
| PFPacific Fairmont CORP | San Diego | CA | Plastics and Rubber Products Manufacturing326100 | — | ◇ UNVERIFIED |
| PGPacific Gmp | San Diego | CA | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| PSPacific Surf Glass | San Diego | CA | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| PYPacific Yacht Refitters | San Diego | CA | Transportation Equipment Manufacturing336611 | — | ◇ UNVERIFIED |
| PCPadres Construction LP | San Diego | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| PParagraf | San Diego | CA | Computer and Electronic Product Manufacturing334413 | — | ◇ UNVERIFIED |
| PUParex Usa, INC | San Diego | CA | Nonmetallic Mineral Product Manufacturing327999 | — | ◇ UNVERIFIED |
| PBParis Bakery 2 | San Diego | CA | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| PIPars Industries INC Dba Woodcraft Company | San Diego | CA | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| PIPars Industries, INC. Dba Woodcraft Company | San Diego | CA | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| PIPbh INC C O Wesley Jessen INC | San Diego | CA | Miscellaneous Manufacturing339110 | — | ◇ UNVERIFIED |
| PSPciw Steel CORP | San Diego | CA | Primary Metal Manufacturing331210 | — | ◇ UNVERIFIED |
| PIPeninsula Industries Dba Closet Factory | San Diego | CA | Furniture and Related Product Manufacturing337215 | — | ◇ UNVERIFIED |
| PBPerceive Biotherapeutics | San Diego | CA | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| PSPeregrine Semiconductor CORP | San Diego | CA | Computer and Electronic Product Manufacturing334413 | — | ◇ UNVERIFIED |
| PBPerfect Bar LLC | San Diego | CA | Food Manufacturing311340 | — | ◇ UNVERIFIED |
| PPPerfect Processing, LLC | San Diego | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| PLPerformance Label International INC | San Diego | CA | Printing and Related Support Activities323119 | — | ◇ UNVERIFIED |
| PSPetnet Solutions | San Diego | CA | Chemical Manufacturing325413 | — | ◇ UNVERIFIED |
