| PPPatheon Puerto Rico, INC. | Manati | PR | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| PCPepsico Caribbean (frito Lay) | Barceloneta | PR | Beverage and Tobacco Product Manufacturing312111 | — | ◇ UNVERIFIED |
| PCPepsi Cola International Manufacturing Limited | Ponce | PR | Beverage and Tobacco Product Manufacturing312111 | — | ◇ UNVERIFIED |
| PCPepsi Cola Manufacturing International Limited | Cidra | PR | Food Manufacturing311930 | — | ◇ UNVERIFIED |
| PMPepsicola Mfg Intl | Ponce | PR | Beverage and Tobacco Product Manufacturing312111 | — | ◇ UNVERIFIED |
| PCPepsi Cola Pr CO | Toa Baja | PR | Beverage and Tobacco Product Manufacturing312111 | — | ◇ UNVERIFIED |
| PPPerez Precision Works INC | Gurabo | PR | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| PDPerfiles De Aluminio INC. | Isabela | PR | Chemical Manufacturing325510 | — | ◇ UNVERIFIED |
Peter Paul Electric INC | Fajardo | PR | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
Peter Paul Electric INC | Puerto Real | PR | Computer and Electronic Product Manufacturing334416 | — | ◇ UNVERIFIED |
| PPPetoleum Product Supply, LLC | Guaynabo | PR | Chemical Manufacturing325199 | — | ◇ UNVERIFIED |
| PPPfizer Pharmaceuticals LLC | Vega Baja | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| PPPfizer Pharmaceuticals LLC (barceloneta) | Barceloneta | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| POPharmalogic of Puerto Rico, INC. | San Juan | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| PCPie Cuadrado | Hato Rey | PR | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| PPPlanta Prent De Puerto Rico | Yauco | PR | Plastics and Rubber Products Manufacturing326113 | — | ◇ UNVERIFIED |
| PCPlastimax Corp | Ponce | PR | Plastics and Rubber Products Manufacturing326160 | — | ◇ UNVERIFIED |
| PBPoint Blank Protective Apparel & Uniform, LLC | Guanica | PR | Apparel Manufacturing315299 | — | ◇ UNVERIFIED |
| PBPonce Bicycle Supply CORP. (los Pedales) | Ponce | PR | Transportation Equipment Manufacturing336991 | — | ◇ UNVERIFIED |
| PRPonce Rubber Rollers | Ponce | PR | Machinery Manufacturing333220 | — | ◇ UNVERIFIED |
| PRPonce Rubber Rollers INC | Ponce | PR | Chemical Manufacturing325212 | — | ◇ UNVERIFIED |
| PIPopeyes Ice Factory Plant | Quebradillas | PR | Beverage and Tobacco Product Manufacturing312113 | — | ◇ UNVERIFIED |
| PAPpg Architectural Coatings (puerto Rico) INC. | Carolina | PR | Chemical Manufacturing325510 | — | ◇ UNVERIFIED |
| PIPpg Industries | Guayanilla | PR | Chemical Manufacturing325181 | — | ◇ UNVERIFIED |
| PIPrch INC | Ciales | PR | Food Manufacturing311920 | — | ◇ UNVERIFIED |
| PDProcesadora De Metales INC. | Dorado | PR | Primary Metal Manufacturing331313 | — | ◇ UNVERIFIED |
| PAProcter and Gamble | Cayey | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| PDProductora De Agregados, INC | Vega Baja | PR | Nonmetallic Mineral Product Manufacturing327999 | — | ◇ UNVERIFIED |
| PDProductores De Citricos De La Monta?a, INC. | Lares | PR | Food Manufacturing311411 | — | ◇ UNVERIFIED |
| PDProductos Del Alto, INC. | Ponce | PR | Food Manufacturing311919 | — | ◇ UNVERIFIED |
| PEProductos Electronicos Industriales (pei) | Santa Isabel | PR | Computer and Electronic Product Manufacturing334418 | — | ◇ UNVERIFIED |
| PLProductos La Tropicana | Anasco | PR | Food Manufacturing311830 | — | ◇ UNVERIFIED |
| PTProductos Tere | Isabela | PR | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| PMPromed Molded Products Caribe INC | Dorado | PR | Computer and Electronic Product Manufacturing334510 | — | ◇ UNVERIFIED |
| PIPropper Internacional, INC. | Cabo Rojo | PR | Apparel Manufacturing315280 | — | ◇ UNVERIFIED |
| PIPropper International | Mayaguez | PR | Apparel Manufacturing315211 | — | ◇ UNVERIFIED |
| PIPropper International Equa Industries INC. | Mayaguez | PR | Apparel Manufacturing315211 | — | ◇ UNVERIFIED |
| PCProptec Caribbean LLC | Fajardo | PR | Transportation Equipment Manufacturing336611 | — | ◇ UNVERIFIED |
| PWPro Windows and Doors MFG Inc | Luquillo | PR | Primary Metal Manufacturing331318 | — | ◇ UNVERIFIED |
| PSPr Steel Products CORP | Ponce | PR | Fabricated Metal Product Manufacturing332618 | — | ◇ UNVERIFIED |
| PTPR Technical Products Sales Group Corp | Cayey | PR | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| PPPuerto Pan INC | San Juan | PR | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| PPPuerto Pan INC | San Juan | PR | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| PRPuerto Rico Hospital Supply INC | Carolina | PR | Miscellaneous Manufacturing339113 | — | ◇ UNVERIFIED |
| PRPuerto Rico One Aluminun Mfg CORP | Caguas | PR | Fabricated Metal Product Manufacturing332321 | — | ◇ UNVERIFIED |
| PRPuerto Rico Pallet Recycling Inc | Vega Alta | PR | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| PRPuerto Rico Retreading Company | Dorado | PR | Plastics and Rubber Products Manufacturing326212 | — | ◇ UNVERIFIED |
| PRPuerto Rico Stone | Vega Baja | PR | Nonmetallic Mineral Product Manufacturing327991 | — | ◇ UNVERIFIED |
| PRPuerto Rico Wood Treating Industries, INC. | Carolina | PR | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| PVPura Vida Brewery, LLC. | Cabo Rojo | PR | Beverage and Tobacco Product Manufacturing312120 | — | ◇ UNVERIFIED |