| PAUL L RINGER | 1294086 | BUCKHANNON | 1 |
| PAUL L ZICKEFOOSE | 1321921 | ELKINS | 1 |
| PAUL LEE JACKSON | 2340683 | MARTINSBURG | 1 |
| PAUL M ROMANS | 4030346 | OMAR | 1 |
| PAUL MARK MAYNARD | 1451250 | FORT GAY | 1 |
| PAUL MARTIN | 1304546 | HINTON | 1 |
| PAUL MASON | 1398145 | INWOOD | 1 |
| PAUL R LILLY II | 1920445 | FRANKFORD | 1 |
| PAUL R MOCK SR | 1509093 | BERKELEY SPRINGS | 2 |
| PAUL R SUMMERS | 1303599 | THORNTON | 1 |
| PAUL RICHARDSON | 3991881 | HURRICANE | 3 |
| PAUL RUCKER | 1927268 | FALLING ROCK | 2 |
| PAUL S TURNER | 1432170 | MASONTOWN | 1 |
| PAUL SIMMONS | 1819339 | SHEPHERDSTOWN | 5 |
| PAUL SMITH PLUMBING & HEATING INC | 1445483 | SHADY SPRING | 3 |
| PAUL W ENGLE | 1399023 | BUNKERHILL | 1 |
| PAUL W HARMAN | 2162420 | MOOREFIELD | 1 |
| PAUL WASHINGTON | 2374608 | SCARBRO | 2 |
| PAUL'S CONCRETE INC | 2175938 | BARBOURSVILLE | 1 |
| PAULEY'S HAULING AND CONSTRUCTION LLC | 3993153 | KEARNEYSVILLE | 1 |
| PAW PAW'S LOGS | 2779936 | HARTS | 1 |
| PAXSON ENTERPRISE LLC | 3806811 | INWOOD | 6 |
| PAXTON'S MUFFLER SHOP LLC | 3579971 | SUMMERSVILLE | 1 |
| PAY DIRT INC | 1502985 | MOATSVILLE | 1 |
| PAYNE'S DRYWALL SERVICE INC | 1575158 | PENNSBORO | 1 |
| PAYNE'S TRUCKING SERVICE LLC | 2205802 | PENNSBORO | 16 |
| PAYNTER’S ROOTS AND RECYCLING | 7735032 | OCEANA | 2 |
| PBR TRANSPORT INC | 3784984 | CYCLONE | 1 |
| PBZ LOGGING LLC | 3346771 | MOUNDSVILLE | 1 |
| PCM CONTRACTING SERVICES LLC | 1483117 | SOPHIA | 2 |
| PDQ DEVELOPMENT LTD | 1323427 | RAVENSWOOD | 3 |
| PE HYDRO GENERATION LLC | 2785811 | SHEPHERDSTOWN | 2 |
| PEACEMAKER EXCAVATION | 594013 | BLOOMERY | 1 |
| PEAK UTILITY CONSTRUCTION INC | 3278342 | MOUNT NEBO | 13 |
| PEARCE TOOL DISTRIBUTION LLC | 3036804 | AUGUSTA | 2 |
| PEARCE TRANSPORT LLC | 3052767 | ELK GARDEN | 1 |
| PEARL GATE CONSTRUCTION INC | 2340539 | WINFIELD | 1 |
| PEASLEE SERVICE CENTER LIMITED LIABILITY COMPANY | 2030568 | KINGWOOD | 1 |
| PEER'S SANITATION LLC | 1183250 | BRANDYWINE | 4 |
| PEER'S USED AUTO PARTS INC | 450045 | RIDGELEY | 5 |
| PEERLESS BLOCK & BRICK CO | 110822 | SAINT ALBANS | 13 |
| PEERLESS MEAT DISTRIBUTORS | 1571719 | BECKLEY | 2 |
| PEI BROKERAGE | 3002909 | BRIDGEPORT | 0 |
| PENN DELIVERY LLC | 4370380 | CHARLESTON | 0 |
| PENNIE RIDER | 3187203 | LONDON | 1 |
| PENNINGTON HEAVY WRECKER TOWING LLC | 6392380 | HAMBLETON | 1 |
| PENNINGTON PLUMBING & HEATING | 4256865 | BECKLEY | 1 |
| PENNINGTON PLUMBING AND HEATING INC | 2373728 | BECKLEY | 1 |
| PENNINGTON'S MASONRY & CONCRETE LLC | 1239824 | HEDGESVILLE | 1 |
| PENNY HILL TRUCKING LLC | 4067060 | MOUNT NEBO | 2 |
| PENNY SIMS | 1276815 | MORGANTOWN | 1 |
| PENTONEY BROTHERS CONTRACTING LLC | 2867627 | BERKELEY SPGS | 12 |
| PEOPLE OF WORTH INCORPORATED | 4434126 | MARTINSBURG | 4 |
| PEP-WVU LLC | 3358086 | MORGANTOWN | 3 |
| PERCY CALE TRUCKING INC | 288625 | MASONTOWN | 4 |
| PERFECT LAWN & LANDSCAPING LLC | 3115521 | COAL CITY | 1 |
| PERFORMANCE DIESEL & TRANSPORT LLC | 4066965 | COOL RIDGE | 1 |
| PERFORMANCE DRIVES INC | 1785210 | BLUEFIELD | 5 |
| PERFORMANCE FIBERGLASS LTD | 2812060 | HAMLIN | 1 |
| PERFORMANCE STEAM CLEANING LLC | 2172026 | OAK HILL | 1 |
| PERKINS OIL AND GAS INC | 759483 | SAINT MARYS | 9 |
| PERPETUAL MOTION LLC | 3921364 | MARTINSBURG | 1 |
| PERRINE TIMBER PRODUCTS | 1263475 | COWEN | 1 |
| PERRY ELECTRIC LLC | 2357634 | ALBRIGHT | 1 |
| PERRY WAYNE LARCH | 1886262 | SISSONVILLE | 1 |
| PERSINGER & ASSOCIATES INC | 3731088 | CHARLESTON | 7 |
| PETE E TACY II | 1286640 | HUTTONSVILLE | 1 |
| PETER CONLEY | 1902094 | CHAPMANVILLE | 1 |
| PETER J & SUSAN L SOULLIERE | 1627865 | SHINNSTON | 1 |
| PETER M MEADOWS | 4200393 | MC GRAWS | 1 |
| PETER SPAULDING | 1257684 | SHEPHERDSTOWN | 1 |
| PETERS LAWN CARE LLC | 4456963 | GRAFTON | 1 |
| PETERSBURG BLOCKS INC | 93991 | PETERSBURG | 10 |
| PETERSBURG OIL COMPANY | 137700 | PETERSBURG | 6 |
| PETEY HATFIELD TRUCKING LLC | 2326504 | WILLIAMSON | 1 |
| PETHTEL L L C | 1206720 | JANE LEW | 2 |
| PETROCON INC | 731345 | CHARLESTON | 1 |
| PETROLEUM RESOURCES INC | 1664832 | ROANOKE | 4 |
| PETRUCCI BROTHERS LLC | 2380930 | FARMINGTON | 5 |
| PETTI PEST CONTROL LLC | 3837804 | KEARNEYSVILLE | 2 |
| PETTICOAT TRANSPORT LLC | 4379797 | PAYNESVILLE | 1 |
| PFAFF & SMITH BUIILDERS SUPPLY | 1261643 | CHARLESTON | 20 |
| PGC FARMS | 2163073 | NEWBURG | 1 |
| PGD LOGGING LLC | 3420125 | WHT SPHR SPGS | 1 |
| PHANG CHIN INC | 3869006 | WEIRTON | 3 |
| PHATES TOWING AND ROADSIDE ASSISTANCE LLC | 4492176 | RAINELLE | 1 |
| PHIL COGAR EXCAVATING LLC | 437012 | HEGESVILLE | 7 |
| PHIL M LAMP | 1367751 | ST MARYS | 1 |
| PHILIP E HALSTEAD | 271533 | ALDERSON | 1 |
| PHILIP L BOHRER | 1710741 | SHANKS | 1 |
| PHILIP L DAILEY | 2369833 | CULLODEN | 1 |
| PHILIP LEE PHILLIPS | 1528934 | BUCKHANNON | 6 |
| PHILIP M STILTNER | 2943776 | ELKVIEW | 1 |
| PHILLIP D HAWLEY | 2297424 | ECCLES | 1 |
| PHILLIP D RINKER | 1672762 | BURLINGTON | 3 |
| PHILLIP DOWDY | 1808765 | WHITE SULPHUR SPRINGS | 1 |
| PHILLIP H ELLIS | 3033328 | CAMDEN | 1 |
| PHILLIP JAMES HOLLEY | 4474844 | GRIFFITHSVILLE | 1 |
| PHILLIP LEE NEWLON | 1599032 | GRAFTON | 2 |
| PHILLIP MARTIN | 1533684 | BECKLEY | 1 |