| 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 | — | ▲ REPORTED CLOSED |
| 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 |
| 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 |
| 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 |
| PWP W Gillibrand CO | Saugus | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| QLQuik Lube & Oil | Cypress | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| QAQuinones Armed Forces Reserve Center | French Camp | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| QAQuiroz Auto Repair | Empire | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| RSRace Service | Los Angeles | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| RPRaisch Products | San Jose | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| RARamos Auto Repair | Los Banos | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| RORamos Oil | Isleton | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| RORamos Oil CO | Martinez | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| RORamos Oil Company | Sacramento | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| RORamos Oil Company | Diamond Springs | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| RORamos Oil Company (byron) | Byron | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| RERamsey Express Trucking, INC | Stockton | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| RSRandall Sand & Gravel | Garberville | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| RERap Engineering INC | San Marcos | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| RERapids Express Car Wash | Orange | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| RERay E Toney | Orland | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| RERdm Electric Company INC | Ontario | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| RRRecreational Resales | Anaheim | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| RBRed Buff Outdoor Power | Red Bluff | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| RCRed Carpet Car Wash & Quick Lube | Fresno | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| RCRed Carpet Carwash Quick Lube | Fresno | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| RCRedline Crane | Los Angeles | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| RCRedline Crane | Covina | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| RMRegency Manor | Los Angeles | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| RCRehab Center of Beverly Hills | Los Angeles | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| RPRelevant Power Solutions, LLC | Carlsbad | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| RCReliable Concepts Corporation | San Jose | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| RFReliable Funding INC | Vernon | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
