| PERFECT CUT LANDSCAPE AND LAWN MAINTENANCE LLC | 3586168 | HARBESON | 3 |
| PERKS CARGO LLC | 4465864 | WILMINGTON | 1 |
| PERSONAL PROPERTY TR | 4203154 | NEWARK | 0 |
| PETE'S BIG TVS INC | 1267325 | NEW CASTLE | 3 |
| PETER DOMANSKI & SONS | 437389 | HOCKESSIN | 2 |
| PETKAM LOGISTICS LLC | 4502364 | TOWNSEND | 1 |
| PETROLEUM EQUIPMENT INC | 465372 | DOVER | 26 |
| PFS TRUCKING LLC | 4443199 | GEORGETOWN | 1 |
| PGINEZ LANDSCAPING LLC | 4074664 | CLAYMONT | 1 |
| PH LESTER TRUCKING INC | 1403870 | NEWARK | 1 |
| PHARCYDE TRANSPORT LLC | 3764095 | LINCOLN | 1 |
| PHARE1 TRUCKING LLC | 3883548 | NEW CASTLE | 1 |
| PHENOMENAL TOWING LLC | 3641712 | NEWPORT | 1 |
| PHI BROKERS LLC | 4058647 | BEAR | 0 |
| PHIL'S ELECTRICAL SERVICE LLC | 4198708 | MILLSBORO | 1 |
| PHIL'S FLOORING LLC | 3873241 | MILLSBORO | 1 |
| PHILADELPHIA PORTABLE STORAGE SOLUTIONS LLC | 3501516 | NEW CASTLE | 3 |
| PHILIP WILLIAMS | 1167400 | BEAR | 1 |
| PHILLIPS SIGNS INC | 339537 | SEAFORD | 5 |
| PHILLIPS TRUCKING LLC | 4543707 | MILLSBORO | 1 |
| PHOENIX INTERNATIONAL IMPORTS INCORPORATED | 4188926 | NEWARK | 0 |
| PHOENIX LANDSCAPE LLC | 1409836 | DOVER | 1 |
| PHOENIX LOGISTICSLLC | 2235643 | WILMINGTON | 0 |
| PHOENIX ONE ENTERPRISE LLC | 4403782 | TOWNSEND | 1 |
| PHOENIX QUICK COMMERCE LLC | 4328711 | WILMINGTON | 6 |
| PHYLLIS AND SHERMAN HILL JR | 494456 | SEAFORD | 1 |
| PICASSO ENTERPRISES LLC | 2589997 | BEAR | 5 |
| PICK UP AND DELIVERY SERVICES LLC | 3849312 | SMYRNA | 0 |
| PICK UP N GO TRANSPORT LLC | 3508464 | CLAYMONT | 1 |
| PIERCE FENCE COMPANY INC | 3332714 | DOVER | 6 |
| PIERRELING LLC | 4559391 | DOVER | 1 |
| PINE RIDGE BARNS INC | 1014406 | MILLSBORO | 1 |
| PINK HOOKERS TOWING AND SERVICES LLC | 4525287 | NEW CASTLE | 1 |
| PINNACLE FLOORS LLC | 1427190 | NEWARK | 1 |
| PINNACLE SERVICES GROUP INC | 4419789 | NEWARK | 1 |
| PINON GENERAL EXCAVATING LLC | 4079329 | BEAR | 3 |
| PIONEER BUILDERS INC | 2391650 | FELTON | 1 |
| PIPO TRUCKING COMPANY LLC | 4372088 | DOVER | 3 |
| PIRATE SHIPPING INC | 1579032 | NEWARK | 2 |
| PJ OPUS LLC | 4194299 | NEW CASTLE | 1 |
| PJ WOODLANDS LLC | 5286037 | HARRINGTON | 2 |
| PLAN A TRANSPORTATION LLC | 2990810 | WILMINGTON | 2 |
| PLANT RETRIEVERS WHOLESALE NURSERY LLC | 1494536 | GEORGETOWN | 3 |
| PLANTS DIRECT TRANSPORT LLC | 2496200 | WILMINGTON | 4 |
| PLATINUM KEY AUTOMOTIVE LLC | 4277566 | TOWNSEND | 1 |
| PLATINUM PLUS ENTERPRISE LLC | 2962040 | MIDDLETOWN | 2 |
| PLATINUM TRANSPORTATION LLC | 3891501 | NEW CASTLE | 1 |
| PLATINUM TRUCKING LLC | 3306433 | WILMINGTON | 1 |
| PLUG LOGISTICS LLC | 3419144 | BEAR | 0 |
| PLUM CREEK FARMS LLC | 1842666 | LAUREL | 2 |
| PLUTUSCONSULTANTCOLLC | 4397608 | NEWARK | 1 |
| PLYMOUTH PRODUCE LLC | 2369912 | GEORGETOWN | 2 |
| PN TRANSPORT LLC | 2187217 | NEWARK | 2 |
| POBOY TRUCKING LLC | 4170703 | CAMDEN WYOMING | 1 |
| POLAR EXPRESS LLC | 2307842 | NEW CASTLE | 1 |
| PONY EXPEDITION EXPRESS | 4648493 | NEW CASTLE | 2 |
| POOL STARS LLC | 4096400 | HARBESON | 12 |
| POOLSIDE CONSTRUCTION AND RENOVATION INC | 1230500 | SELBYVILLE | 3 |
| POP DROP & LOCK | 3625163 | DOVER | 0 |
| POPS GARAGE LLC | 3829074 | NEWARK | 1 |
| POPS TOWING LLC | 1355478 | LEWES | 2 |
| PORGAL LOGISTICS LLC | 5024522 | NEWARK | 1 |
| PORKY'S TRUCKING LLC | 3919228 | BETHEL | 1 |
| PORT CONTRACTORS INC | 2221747 | NEW CASTLE | 0 |
| PORT CONTRACTORS LLC | 2786278 | NEW CASTLE | 0 |
| PORT KICK INC | 3002035 | WILMINGTON | 0 |
| PORT TO PORT LOGISTICS LLC | 2847468 | NEW CASTLE | 7 |
| PORTABLE BUILDINGS INC | 372303 | DOVER | 3 |
| PORTER SAND & GRAVEL INC | 247479 | HARRINGTON | 10 |
| POTTS WELDING & BOILER REPAIR CO INC | 231059 | NEWARK | 2 |
| POTTS WELDING AND BOILER REPAIR COMPANY | 3559916 | NEWARK | 0 |
| POULTRY SERVICES CREW LLC | 4365120 | BRIDGEVILLE | 1 |
| POURED FOUNDATION OF DELAWARE INC | 1262544 | WILMINGTON | 4 |
| POWER BACK SERVICE LLC | 2255539 | MILLSBORO | 1 |
| POWER TRANS INC | 1333170 | BRIDGEVILLE | 2 |
| POWER TRANSMISSION SERVICES | 1183446 | MIDDLETOWN | 1 |
| POWERED BY PAWS LOGISTICS LLC | 4415199 | WILMINGTON | 3 |
| POWERUZ LLC | 4031510 | DOVER | 1 |
| PRECISE AND ON-TIME HAULING LLC | 4271828 | MIDDLETOWN | 2 |
| PRECISION BUILDERS INC | 3873054 | BEAR | 1 |
| PRECISION FREIGHT WORKS LLC | 4510282 | NEWARK | 1 |
| PRECISION GUTTER SOLUTIONS LLC | 4325764 | DOVER | 1 |
| PRECISION IRRIGATION LLC | 1315030 | LAUREL | 1 |
| PRECISION LANDSCAPING AND LAWN CARE LLC | 2035689 | HARTLY | 24 |
| PRECISION PAVING LLC | 3363396 | MIDDLETOWN | 2 |
| PRECISION POOLS INC | 3917495 | NEWARK | 1 |
| PRECISION TOWING LLC | 3604007 | WILMINGTON | 1 |
| PREFERRED ELECTRIC INCORPORATED | 1880066 | NEW CASTLE | 2 |
| PREFERRED FIRE PROTECTION INC | 4160011 | WILMINGTON | 1 |
| PREFERRED TRANSPORTATION SYSTEMS LLC | 988491 | BEAR | 2 |
| PREMAY PIPELINE HAULING USA INC | 4528251 | WILMINGTON | 4 |
| PREMIER ASPHALT PAVING | 2837929 | MILLSBORO | 3 |
| PREMIER LOGISTICS | 4499808 | WILMINGTON | 0 |
| PREMIUM SERVICE GROUP LTD | 2222981 | WILMINGTON | 0 |
| PREMKO TRUCKING SERVICES LLC | 3739659 | NEWARK | 2 |
| PRESTIGE BUILDERS LLC | 1609936 | DELMAR | 1 |
| PRESTIGE TRANSPORTS LLC | 4491967 | DOVER | 1 |
| PRESTON'S PROPERTY MAINTENANCE | 4421287 | WILMINGTON | 1 |
| PRICE MARINE INC | 4480726 | MILLSBORO | 10 |
| PRICE'S LANDSCPAING | 2166072 | BRIDGEVILLE | 5 |