P. Coultas Holdings Inc.

P. Fisher & Associates Limited

P. L. Douglas Consultants Limited

P.u.a.c.a. People United & Automobile Club Of America Inc.

Palette Ventures Inc.

Pamisa Consultants Inc.

PAR Infrastructure Management Limited

Parker & Associates, Inc.

Particle Reality Inc.

Patafie Packaging Depot Inc.

Patcynth International Inc.

Pathogen Detection Systems, Inc.

PDQ Solutions Limited

Pegosa Developments Ltd.

Performance Plants Inc.

Perma Buff-Davar Bronzing

Phil-Insul Corporation

Phoenix Home Kingston

PILA (Partnerships in Latin America)

Pita Pit Limited