| PHILLIP MARTIN | 1533684 | BECKLEY | 1 |
| PHILLIP MILAM | 1570768 | KENNA | 1 |
| PHILLIP RAY MURDOCK | 1304559 | WHITE OAK | 2 |
| PHILLIP S JOHNSON COMPANY INC | 1665756 | HUNTINGTON | 7 |
| PHILLIP SHERMAN MARION JR | 1650742 | SISSONVILLE | 2 |
| PHILLIP TEEL | 2479615 | WALTON | 1 |
| PHILLIPS ELECTRIC INC | 1287346 | INWOOD | 3 |
| PHILLIPS EQUIPMENT LLC | 3100230 | MOUNDSVILLE | 2 |
| PHILLIPS EXCAVATING LLC | 4202154 | CLARKSBURG | 1 |
| PHILLIPS GLOBAL INC | 3545592 | BECKLEY | 6 |
| PHILLIPS LOGGING | 1625132 | REEDY | 1 |
| PHILLIPS SAWMILL INC | 1277397 | BUCKHANNON | 1 |
| PHILLIPS TOOL SALES LLC | 2151694 | MORGANTOWN | 1 |
| PHILLIPS TRUCKING LLC | 3289976 | ELKVIEW | 1 |
| PHOENIX ASSOCIATES INC | 901733 | PARKERSBURG | 2 |
| PHOENIX EXCAVATING LLC | 4137002 | WALTON | 2 |
| PHOENIX SCALE TECHNOLOGIES LLC | 3259021 | WEST HAMLIN | 1 |
| PHOENIX SOLUTIONS LLC | 3047845 | MORGANTOWN | 9 |
| PHOENIX TRUCKING LLC | 3115612 | MORGANTOWN | 1 |
| PHYLLIS THORN | 1608050 | TERRA ALTA | 2 |
| PI TUDOR ROOFING CO, INC | 6090695 | HUNTINGTON | 5 |
| PICKUP CITY INC | 498619 | FAIRMONT | 3 |
| PIERSON LUMBER COMPANY INC | 227140 | CLAY | 7 |
| PIERSON STEAM CLEANING | 1922034 | ANSTED | 1 |
| PIFER'S SERVICE CENTER LLC | 598935 | MINERAL WELLS | 13 |
| PILLAR ENERGY LLC | 3047957 | CHARLESTON | 2 |
| PINE RIDGE COAL COMPANY LLC | 1778814 | SETH | 5 |
| PINE VALLEY FARM | 424574 | NEW MILTON | 2 |
| PINESTONE BUILDERS LLC | 8382772 | BLUEFIELD | 2 |
| PINEVIEW SUPPLY CORPORATION | 1844313 | MORGANTOWN | 3 |
| PINNACLE SUPPLY LLC | 3196075 | SOUTH CHARLESTON | 2 |
| PINPOINT ENERGY SERVICES INC | 4235000 | JANE LEW | 0 |
| PINSON DRILLING INC | 1632917 | HUNTINGTON | 2 |
| PIONEER FUEL CORPORATION | 2935666 | PAX | 10 |
| PIPE PLUS INC | 1282092 | NITRO | 10 |
| PIPING PROS LLC | 4570643 | ELKVIEW | 1 |
| PISINO GENERAL CONTRACTING INC | 2575086 | FLEMINGTON | 1 |
| PITTSNOGLES CONTRACTING LLC | 1675062 | MARTINSBURG | 1 |
| PITZERS CHAPEL PINES LLC | 2925003 | MARTINSBURG | 1 |
| PJ'S EQUIPMENT RENTALS AND SERVICES LLC | 1021858 | BURLINGTON | 2 |
| PJ'S EQUIPMENT RENTALS AND SERVICES LLC | 1333132 | BURLINGTON | 2 |
| PJ'S TRAILER SALES AND USED TRUCKS LLC | 3178109 | BURLINGTON | 1 |
| PKB RVS LLC | 1324413 | PARKERSBURG | 2 |
| PLACKA STORAGE BUILDINGS INC | 464008 | BURLINGTON | 2 |
| PLAIN COMMUNITY TRANSIT LLC | 4561861 | LEWISBURG | 1 |
| PLAN B CONTRACTING INC | 2201665 | LEWISBURG | 4 |
| PLAN B EQUIPMENT REPAIR LLC | 5658158 | FRAMETOWN | 1 |
| PLAN B EQUIPMENT REPAIR LLC | 3825706 | FRAMETOWN | 1 |
| PLASTIC SALES CORP | 464000 | CHARLESTON | 2 |
| PLATINUM CONSTRUCTION LLC | 4468933 | PRINCETON | 3 |
| PLATINUM CONTRACTING LLC | 2953251 | FAIRMONT | 1 |
| PLATINUM ROOFING LLC | 3607631 | SUMMERSVILLE | 1 |
| PLAY IT SAFE LLC | 3869163 | HUNTINGTON | 0 |
| PLAYING AROUND LOGGING | 3409546 | MAYSVILLE | 2 |
| PLAZA CONTRACTING INC | 1233449 | PRINCETON | 2 |
| PLEASANT HILL FARMS LLC | 580129 | LAHMANSVILLE | 1 |
| PLEASANT HILL POULTRY FARM LLC | 1771328 | RIO | 1 |
| PLEASANT VALLEY HOSPITAL | 1161664 | POINT PLEASANT | 1 |
| PLETCHER MOTORS INC | 1204348 | GASSAWAY | 3 |
| PLLANA TRANSPORT LLC | 3903711 | HEDGESVILLE | 1 |
| PLUM-RITE PLUMBING SERVICES INC | 2394490 | ST ALBANS | 5 |
| PLUM'S EXCAVATING | 1433831 | KEYSER | 2 |
| PLUMB LEVEL SERVICES INC | 4138773 | WAVERLY | 3 |
| PLUMBEX INC | 3392832 | DANESE | 2 |
| PLY GEM SIDING GROUP | 1090185 | MARTINSBURG | 2 |
| PM CONSTRUCTION | 1573980 | VIENNA | 2 |
| PM CONSULTING LLC | 3074486 | FLAT TOP | 4 |
| PM DISTRIBUTING | 1749542 | SOUTH CHARLESTON | 1 |
| PMF CONTRACTING LLC | 2373220 | JANE LEW | 2 |
| PNGI CHARLES TOWN GAMING LLC | 3069615 | CHARLES TOWN | 1 |
| POCAHONTAS COAL COMPANY | 4247629 | BECKLEY | 14 |
| POCAHONTAS FOODS INC | 531343 | MARLINTON | 3 |
| POE MAN TOOLS LLC | 4157449 | SUMMERSVILLE | 1 |
| POINT LAWN AND LANDSCAPES LLC | 4542717 | LEON | 2 |
| POINT PLEASANT AG SERVICES LLC | 3498860 | POINT PLEASANT | 2 |
| POLAR ICE LLP | 2300212 | CLARKSBURG | 2 |
| POLCE SEAL COATING LLC | 2020591 | MASONTOWN | 1 |
| POLING SNACK SALES INC | 1910818 | BELINGTON | 4 |
| POLING-ST CLAIR FUNERAL HOME INC | 3612147 | BUCKHANNON | 0 |
| POLINO CONTRACTING INC | 881248 | MONTROSE | 7 |
| POLYMER ALLIANCE SERVICES LLC | 1192975 | WASHINGTON | 8 |
| PONCOVE INC | 1379214 | GLEN DANIEL | 2 |
| POOR BOYS TIMBER COMPANY INC | 1209174 | PHILIPPI | 2 |
| POPE LLC | 2370100 | CAMDEN | 1 |
| POPLAR RIDGE CONSTRUCTION LLC | 4364188 | SUTTON | 4 |
| POPPY LUKE'S REAL FOOD LLC | 4551652 | MARTINSBURG | 1 |
| PORTER EXCAVATION & STONE LLC | 4459407 | HARTS | 1 |
| PORTER G COGAR | 1832345 | SUMMERSVILLE | 1 |
| PORTERS LAWN SERVICE LLC | 2272096 | SALT ROCK | 2 |
| POSEY ELECTRIC INC | 2340501 | LOST CREEK | 3 |
| POSEY'S AUTO WRECKING INC | 1925099 | CLARKSBURG | 1 |
| POSTLEWAIT PROPERTY MANAGEMENT LLC | 4418745 | FAIRMONT | 1 |
| POTOMAC COMPREHENSIVE DIAGNOSTIC & GUIDANCE CENTER INC | 1435751 | ROMNEY | 4 |
| POTOMAC FARMS NURSERY | 382574 | SHEPHERDSTOWN | 5 |
| POTOMAC HIGHLANDS CONSTRUCTION LLC | 1664056 | PETERSBURG | 1 |
| POTOMAC LANDSCAPING & MASONRY | 3319875 | SHEPHERDSTOWN | 3 |
| POTOMAC TRUCKING AND EXCAVATION INC | 540222 | PETERSBURG | 21 |
| POTOMAC VALLEY HOME SERVICES LLC | 3528600 | HEDGESVILLE | 5 |
| POTOMAC VALLEY LANDSCAPE SUPPLY LLC | 4228128 | ROMNEY | 1 |
| POTOMAC VALLEY LAWN & LANDSCAPE | 3498870 | PETERSBURG | 4 |