| Peninsular Railway No. 4, Shelton, WA |
1279 |
| Penn Chemical Co., Hutchings, PA |
X334 |
| Penn Coal & Lumber Co., Spring City, TN |
538 |
| Penn Coal & Lumber Co., Spring City, TN |
X425 |
| Perham, Larsen & Co., Rangataua, NZ |
982 |
| Perley & Crockett Lumber Co. No. 3, Black Mountain, NC |
X510 |
| Perley & Crockett Lumber Co. No. 4, Black Mountain, NC |
X140 |
| Perley & Crockett Lumber Co. No. 5, Black Mountain, NC |
1235 |
| Perley & Crockett Lumber Co. No. 7, Black Mountain, NC |
1319 |
| Perley & Crockett Lumber Co. No. 8, Black Mountain, NC |
1321 |
| Perry Lumber Co. No. 265 ALFARATA, New Germantown, PA |
265 |
| Perry-Moshannon Mining Co., Spruce, PA |
1651 |
| Peterson Brothers, Redmond, WA |
379 |
| Peyton Lumber Co., Christian, WV |
X159 |
| Peytona Lumber Co., Omar, WV |
X509 |
| Peytona Lumber Co., Peytona, WV |
X116 |
| Pfeuffer Cedar Co., Lometa, TX |
X523 |
| Philadelphia & Reading Coal & Iron Co. No. 222, Reading, PA |
222 |
| Phoenix Logging Co. No. 1, Potlatch, WA |
239 |
| Phoenix Logging Co. No. 1, Potlatch, WA |
240 |
| Phoenix Logging Co. No. 284, Potlatch, WA |
284 |
| Phoenix Mine & Gratiot River Railroad, Calumet, MI |
X28 |
| Pickens & Addison Railroad No. 3, Pickens, WV |
X211 |
| Pickens & Addison Railroad No. 4, Pickens, WV |
X212 |
| Pickens & Addison Railroad No. 5, Pickens, WV |
X341 |
| Pickering, W. R. - Lumber Co. No. 10, Pickering, LA |
273 |
| Pickering, W. R. - Lumber Co. No. 3, Pickering, LA |
184 |
| Pickering, W. R. - Lumber Co. No. 9, Pickering, LA |
570 |
| Piedmont Railway No. 10, Thomasville, NC |
918 |
| Pigeon River Lumber Co. No. 311, Crestmont, NC |
311 |
| Pine Creek Lumber & Timber Co. No. 3, Van Dyke, PA |
696 |
| Pine Creek Lumber & Timber Co. No. 4, Van Dyke, PA |
1259 |
| Pine Creek Lumber & Timber Co., Van Dyke, PA |
X532 |
| Pine Lumber Co. No. 11, Alexander City, AL |
782 |
| Pine Ridge Lumber Co. No. 283, Tollhouse, CA |
283 |
| Pines & Hardwoods of Australia Ltd. DADDY LONG LEGS, Simsville, NSW |
X47 |
| Pines & Hardwoods of Australia Ltd. No. 1653 SOWARD, Simsville, NSW |
1653 |
| Pines & Hardwoods of Australia Ltd., Simsville, NSW |
1265 |
| Pinkerton Lumber Co. No. 149, Pinkerton, PA |
149 |
| Pioneer Sand & Gravel Co. Seattle, WA |
242 |
| Pioneer Timber Co., Pioneer, TN |
X451 |
| Pioneer Timber Co., Pioneer, TN |
X452 |
| Pocahontas Central Railroad of West Virginia No. 1, Harter, WV |
433 |
| Pocahontas Lumber Co., Burner, WV |
1021 |
| Pocahontas Railroad No. 8, Boyer, WV |
1453 |
| Poe Valley Railroad No. 1, Poe Mills, PA |
X200 |
| Poe Valley Railroad No. 2, Poe Mills, PA |
X191 |
| Pokaka Timber Co., Pokaka, NZ |
982 |
| Polson Logging Co. No. 11, Hoquiam, WA |
303 |
| Polson Logging Co. No. 12, Hoquiam, WA |
409 |
