| MEM/y Eminence at Broadway Pier | San Diego | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| NBNational Blending Company | Santa Maria | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| NBNational Blending Company | Paso Robles | CA | Petroleum and Coal Products Manufacturing324122 | — | ◇ UNVERIFIED |
| NCNevada City Auto Service | Grass Valley | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| NBNew Beginnings Christian Church | Bakersfield | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| NLNew Leaf Bio-fuel for Separation By Design | Fontana | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| NTNfs Tires and Wheels | Pinole | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| NHNichole Hernandez | Turlock | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| NENighthawk Energy Storage Systems | Poway | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| NENina Eckhoff | San Francisco | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| NANorcal Asphalt | Sacramento | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| NHNorm Hill Aviation | California City | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| NLNovvi LLC | Alameda | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| NPNpi Proudcts | Santa Fe Springs | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| NLNustar Logistics L P | Pittsburg | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| OCOakland Container Trucking | Richmond | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| OEOdin Environmental Solutions, LLC | Chula Vista | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| OCOffroad Customz | Burbank | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| OTOk Tire Store | Azusa | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| OAOlin Ave., LLC | San Jose | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| O7Ontario 76 | Ontario | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| OSOrchard Senior Homes | Oakland | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| OOrthosource | Van Nuys | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| OFOsterberg Family Investments LLC | Fresno | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| OCOwens Corning Fiberglass CORP | Compton | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| OROwl Rock Products (orng Asphalt) | Orange | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| OOxbowplc | Napa | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PRPabco Roofing Company | Richmond | CA | Petroleum and Coal Products Manufacturing324122 | — | ◇ UNVERIFIED |
| PAPac Auto | Parlier | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PSPace Supply CORP | Stockton | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PCPacific Coast Tire Recycling | Spring Valley | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PCPacific Coatings | Various Locations | CA | Petroleum and Coal Products Manufacturing324122 | — | ◇ UNVERIFIED |
| PDPacific Development Group | Sunnyvale | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PLPacific Liquid Carrier | San Jose | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| POPacific Oak Sor Ii Lincoln Court, LLC | Campbell | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PMPain Medicine Consultants | Pleasant Hill | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PHPalco - Hotmix | Scotia | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PAPalms at the Pruneyard | Campbell | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PSPanelized Structures INC | Modesto | CA | Petroleum and Coal Products Manufacturing324122 | — | ◇ UNVERIFIED |
| PCPapich Const Co, INC Dba Sierra Pacific | Coalinga | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PCPapich Construction Co., INC. | Paso Robles | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PCPapich Construction Co., INC. | Santa Margarita | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PPParamount Petr CORP | Long Beach | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| PPParnum Paving | Ukiah | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PPPaseo Plaza Hoa | San Jose | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PLPat Loftis Farms | Tipton | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PBPatrick Briggs | Goleta | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PBPaul Baker Dba Neo Synthetic Oil INC | Signal Hill | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PRPavement Recycling Systems - Lancaster | Lancaster | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PPch | Malibu | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
