| Pancha Buddha Concern | PAN ASIA-AFRICA PTE LTD | PAN AMERICAN INTERNATIONAL CORP. |
| PAKHI ENTERPRISE | PAK-CHINA TRADING CORPORATION (REGD) | PAK ENTERPRISES |
| Pahlen International a.s. | PAC-TECH PRODUCTS, INC. | PACKAGING SOLUTIONS INTERNATIONAL LTD. |
| PACIFIC SURFACE TECHNOLOGIES PTY LTD - T/A FIDENZA GLASS BLOCKS | P.T.PRIMA TIRTOWALUYO | P L M REDFEARN GLASS PLC |
| P L INTERNATIONAL PTE LTD | PACIFIC TECHNOLOGY CORPORATION | PACIFIC IMPORTS |
| PACIFIC ETCHED GLASS & CRYSTAL,INC. | PACIFIC COAST | PACIFIC CHINA INDUSTRIES,LTD. |
| PACIFIC BEVERAGES PTE LTD | PACCAR PARTS | P.W. Portegies & Zoon BV |
| P.T.TRI MARGAJAYA HUTAMA | P.T.MUKTI TUNGGAL SEMBADA | P.HANLEY & COMPANY LTD |
| P.J. Hobbs Industries Ltd | P.F.I. INTERNATIONAL INC. | P.D. WARNA GEMILANG |
| Oy T. Stenbacka Ab | Oy Heres Ab | ORILINK ENTERPRISES LIMITED |
| Oy Excellento Ab | Oy Esope Ab | OXY DUREZ HOLDING COMPANY LTD |
| Ovesen ApS | Owens Corning Sweden AB | OWENS CORNING ISOLATION FRANCE |
| Owens Corning Fiberglass | OWENS CORNING COMPOSIT ITALIA, Srl | Owens Corning |
| OWENS-CORNING FIBERGLAS, EURO. | OVL | OVERTOP PLASTIC CORPORATION |
| ORITAKE KK | ORITA GARASU KK | ORION TUR. VE DIS. TIC. LTD. STI. |
| OTA GARASUTEN KK | ORTON & BURNS ENGINEERING PTY LTD - T/A OBE TRADING | OSU Maschinenbau GmbH |
| OSTOVARI GENERAL TRADING CO. | OSMAN MARINE CO. | Oslo Flaggfabrikk A/S |
| OSRAM SYLVANIA LTD /OSRAM SYLV ANIA LTEE | OSHO CHEN KD | OSHITARI LABORATORY, INC. |