| PUPaleteras Unidas Inc | San Juan | PR | Wood Product Manufacturing321920 | 20-99 | ◐ LIKELY ACTIVE |
| PAPan American Grain Company, INC. | Guaynabo | PR | Food Manufacturing311119 | — | ◐ LIKELY ACTIVE |
| PCPepsico Caribbean, INC. | Guaynabo | PR | Beverage and Tobacco Product Manufacturing312111 | 100-499 | ◐ LIKELY ACTIVE |
Peter Paul Electric INC | Puerto Real | PR | Electrical Equipment, Appliance & Component Manufacturing335999 | — | ◐ LIKELY ACTIVE |
| PIPicolos INC. | Guayama | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| PPPower Print CORP | Utuado | PR | Printing and Related Support Activities323111 | — | ◐ LIKELY ACTIVE |
| PLPratian LLC | Santa Isabel | PR | Chemical Manufacturing325320 | — | ▲ REPORTED CLOSED |
| POPrefabricados Orama LLC | Arecibo | PR | Nonmetallic Mineral Product Manufacturing327390 | — | ◐ LIKELY ACTIVE |
| P1Print 1 LLC | Las Piedras | PR | Printing and Related Support Activities323111 | 20-99 | ◐ LIKELY ACTIVE |
| PLProcesadora La Esperanza INC | Barranquitas | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| PDProductos Dany Inc. | Hatillo | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| PRPuerto Rico Steel Products CORP | Coto Laurel | PR | Primary Metal Manufacturing331222 | 20-99 | ◐ LIKELY ACTIVE |
| QGQuality Glazing Contractors INC | San Juan | PR | Fabricated Metal Product Manufacturing332322 | — | ◐ LIKELY ACTIVE |
| QCQuin-tero Cariduro, INC | Ponce | PR | Food Manufacturing311811 | — | ◐ LIKELY ACTIVE |
| QFQuirch Foods Carribean, Inc. | San Juan | PR | — | 20-99 | ◐ LIKELY ACTIVE |
Red Cat Holdings, INC. | San Juan | PR | Transportation Equipment Manufacturing336411 | — | ◐ LIKELY ACTIVE |
| RMRg Mechanical INC | Ensenada | PR | Fabricated Metal Product Manufacturing332311 | — | ◐ LIKELY ACTIVE |
| RERodriguez Enterprises, INC | Guayama | PR | Food Manufacturing311812 | — | ◐ LIKELY ACTIVE |
| RDR.r. Donnelley De Puerto Rico, CORP | Catano | PR | Printing and Related Support Activities323111 | — | ◐ LIKELY ACTIVE |
| SSaboco | Arecibo | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| SBSabrina Bottling Group | Luquillo | PR | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| SDSangria D'aqui | Cidra | PR | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| SDSangria Don Pablo, LLC | Gurabo | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| SFSangria Fido, INC. | Mayaguez | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| SGSangria Giorgio LLC | Ponce | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| SMSangria Morera LLC | Aibonito | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| SScryer | San Juan | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| SDSecurity & Defense Industry of Puerto Rico LLC | San Juan | PR | Apparel Manufacturing315210 | — | ◐ LIKELY ACTIVE |
| SFSmart Food Systems, LLC | Camuy | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| SASoto Air Contractors, INC | Humacao | PR | Machinery Manufacturing333415 | — | ◐ LIKELY ACTIVE |
| SESun Energy Sales & Services LLC | Vega Alta | PR | Fabricated Metal Product Manufacturing332410 | — | ◐ LIKELY ACTIVE |
| SASuper Asphalt Pavement, CORP | Guaynabo | PR | Petroleum and Coal Products Manufacturing324121 | — | ▲ REPORTED CLOSED |
| SESupermercados Econo, Inc. | Canovanas | PR | — | — | ◐ LIKELY ACTIVE |
| TPTechno Plastics Industries INC. | Anasco | PR | Plastics and Rubber Products Manufacturing326199 | 100-499 | ◐ LIKELY ACTIVE |
| TITemsco Industries Incorporated | Dorado | PR | Machinery Manufacturing333248 | — | ◐ LIKELY ACTIVE |
| TLTexturworks LLC | San Juan | PR | Miscellaneous Manufacturing339950 | — | ◐ LIKELY ACTIVE |
| TCToperbee Corporation | Caguas | PR | Computer and Electronic Product Manufacturing334610 | — | ◐ LIKELY ACTIVE |
| TFTopes Fabian, INC | Aguadilla | PR | Miscellaneous Manufacturing339950 | — | ◐ LIKELY ACTIVE |
| TGTrafon Group, Inc. | Puerto Nuevo | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| UMUniversal Manufacturing LLC | Vega Alta | PR | Chemical Manufacturing325611 | — | ◐ LIKELY ACTIVE |
| VLVeggiepac L.l.c. | Arecibo | PR | Food Manufacturing311991 | — | ◐ LIKELY ACTIVE |
| VDVinos de Puerto Rico Inc | Utuado | PR | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| WSWater Services INC | Trujillo Alto | PR | Beverage and Tobacco Product Manufacturing312112 | — | ◐ LIKELY ACTIVE |
| WDWoodworks Design Solutions LLC | Morovis | PR | Furniture and Related Product Manufacturing337110 | — | ◐ LIKELY ACTIVE |
| WSWorld Spirits LLC | Toa Baja | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| WAWr Aluminum LLC | Ponce | PR | Fabricated Metal Product Manufacturing332321 | — | ◐ LIKELY ACTIVE |
| BBBarranca Bakery Corp | Arecibo | PR | Food Manufacturing311812 | 20-99 | ◐ LIKELY ACTIVE |
| BEBloquera El Valle INC. | Lajas | PR | Nonmetallic Mineral Product Manufacturing327331 | 1-19 | ◐ LIKELY ACTIVE |
| BBBoqueron Bakery INC. | Boqueron | PR | Food Manufacturing311812 | 1-19 | ◐ LIKELY ACTIVE |
| BCBorinquen Container, CORP. | Hatillo | PR | Fabricated Metal Product Manufacturing332439 | 100-499 | ◐ LIKELY ACTIVE |