| 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. | Santa Margarita | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PCPapich Construction Co., INC. | Paso Robles | 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 |
| PRPaso Recycle Yard | Paso Robles | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ 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 |
| PMPenngrove Motorcycle Company 9585 | Penngrove | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PMPepperwood Meadows Hoa | Escondido | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| P6Phillips 66 | Wilmington | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| P6Phillips 66 | Richmond | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| P6Phillips 66 CO Lar - Trapac Line Inspections | Wilmington | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| P6Phillips 66 Spectrum CORP | Benicia | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PCPierce Crane INC Dba Roth Crane Service | Fresno | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PFPine Flat Lake Marina, INC | Sanger | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PMPine Mountain Aviation Association | Groveland | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PIPitstop Irwindale | Irwindale | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PHPleasant Hill Star Smog | Pleasant Hill | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| PCPlumas CO Rd Dept | Quincy | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PAPm Autoworks | San Jose | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PFPotiker Family Senior Residence | San Diego | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| POPowerine Oil Company | Long Beach | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| PPPower Plus | Oak Run | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| PTPrecision Tire and Lube | Gilroy | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PPPrestige Paving Company INC | La Mirada | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PTProfleet Truck Lube/ Lubezone Truck Lube Center | Acampo | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PIProone INC. | Costa Mesa | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PPPro Packing, INC. | Wilmington | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PCProvident Credit Union | Oakland | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PIPs126 Investments LLC | Los Angeles | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
