| POW's | Veterans Museum and Memorial Center | San Diego, CA | 619 239-2300 |
| Pain Therapy | The Pain Remedy Store | Norwood, MA | 888 830-9044 |
| Painting | New Life Auto Body | San Diego, CA | 619 667-0005 |
| Painting Contractor | Excellence In Painting, Inc | San Diego, CA | 619 417-7765 |
| Panoramic Photography | Virtual Tour Productions | San Diego , CA | 619 602-2920 |
| Paper Recycling | Escondido Recycling Yard | Escondido, CA | 760 745-4832 |
| Paper Recycling | Escondido Recycling Yard | Escondido, CA | 760 745-4832 |
| Parks and Recreation | City of San Diego | San Diego, CA | See Web Site |
| Parties | Sage Catering | La Mesa, CA | 619 698-2870 |
| Party Equipment Rentals | Abbey Party Rents | San Diego, CA | 619 597-0201 |
| Party Supplies & Rentals | Abbey Party Rentals of Temecula | Temecula, CA | 951 296-1755 |
| Pearl Harbor | Remembering Pearl Harbor | San Diego, CA | 619 294-4411 |
| Periodical Publisher | Bomber Legends | Ramona, CA | 866 788-3624 |
| Personal Injury | Rasmussen & Styers | San Diego, CA | 858 569-0206 |
| Pest Control | Corky's Pest Control | Southern California , CA | 800 847-4651 |
| Photography | Virtual Tour Productions | San Diego , CA | 619 602-2920 |
| Physical Fitness | Kind Care Medical Center | Southern California, CA | 866 374-3259 |
| Physical Therapy | The Pain Remedy Store | Norwood, MA | 888 830-9044 |
| Pick-Up Equipment | Truckin Stuff Inc. | El Cajon, CA | 619 448-6601 |
| Pitching Machines | BATA Baseball Machines | San Marcos, CA | 800 762-BATA |
| Plant Dismantling | Escondido Recycling Yard | Escondido, CA | 760 745-4832 |
| Plastic Recycling | Escondido Recycling Yard | Escondido, CA | 760 745-4832 |
| Plumbing | El Cajon Plumbing & Heating Supply Co. | El Cajon, CA | 619 449-7300 |
| Plumbing & Drain Equipment | Aztec Rentals | San Diego, CA | 619 582-2245 |
| Plumbing Repairs & Parts | Don Martin Plumbing | Spring Valley, CA | 619 466-4103 |
| Police | Law Enforcenebt San Diego County | County, CA | 619 531-2000 |
| Ponds | KOI-KOI Living Jewels | El Cajon, CA | 619 441-9275 |
| Porsche Repair | Hans Meyer's Auto Werkstatt | San Diego, CA | 619 284-6040 |
| Postal Service | U.S. Postal Service | USA, US | See Web site |
| Pre - School | Precious Jewels Home Day Care | San Diego, , CA | 858 278-9750 |
| Private Aircraft Charters | Fly Private | Hingham, MA | 800 641-5387 |
| Private Jet | Private Business Jets | Boston, MA | 800 641-5387 |
| Private Jet Charters | Private Business Jets | Boston, MA | 800 641-5387 |
| Private Jet Charters | Fly Private | Hingham, MA | 800 641-5387 |
| Private Party | Veterans of Foreign Wars, La Mesa, CA | San Diego, CA | 619 462-1172 |
| Professional Painting | Excellence In Painting, Inc | San Diego, CA | 619 417-7765 |
| Property Renovation | Quality Builders Son | San Diego, CA | 619 608-8530 |