| CoID | Company | Type | Status | States Served | 24X7 Phone |
| PBTC | Pine Belt Telephone Company Inc. | ILEC Wireless/Cellular/PCS | A | AL | 334-385-2103 |
| PBTCO | PBT Telcom Inc. | ILEC VoIP Provider | A | SC | 803-326-7370 |
| PBTFU | SBC CA/TelePacific Communications (Cancelled) | UNE | C | CA, NV | 800-275-0014 |
| PBTGX | SBC CA / TGEC Communications (Cancelled) | UNE | C | CA | 800-275-0014 |
| PBTPM | SBC CA/AT&T (Cancelled) | UNE | C | CA | 800-275-0014 |
| PBTVN | SBC CA/Talk.com Comm (Cancelled) | UNE | C | CA, NV | 800-275-0014 |
| PBTZJ | SBC / Tel West Communications, LLC. (Cancelled) | UNE | C | CA, NV | 800-275-0014 |
| PBUID | SBC CA/Lightyear Communications (Cancelled) | UNE | C | CA, NV | 800-275-0014 |
| PBUTC | SBC CA / Sprint (Cancelled) | UNE | C | CA | 800-275-0014 |
| PBUYT | SBC CA/Utility Telephone Inc. (Cancelled) | UNE | C | California | 800-275-0014 |
| PBVEN | SBC CA/One Point Communications (Cancelled) | UNE | C | California | 800-275-0014 |
| PBVHC | SBC CA/Virtual Hipster Corp (Cancelled) | UNE | C | CA, NV | 800-275-0014 |
| PBVOS | SBC / VCOM Solutions, Inc. (Cancelled) | UNE | C | CA,NV | 800-275-0014 |
| PBVRT | SBC CA/VarTec Telecom (Cancelled) | UNE | C | CA | 800-275-0014 |
| PBW | Pine Belt Wireless - CANCELLED | Facility | C | Marengo | Choctaw | Wilcox | Dallas | Perry counties in AL | 334-992-7005 |
| PBWHA | SBC CA/Wholesale Air-Time, Inc. (Cancelled) | UNE | C | CA | 800-275-0014 |
| PBWMA | SBC CA / Anew Telecommunications (Cancelled) | UNE | C | California | 800-275-0014 |
| PBWTV | SBC CA/Competitive Communications (Cancelled) | UNE | C | CA | 800-275-0014 |
| PBWUA | SBC CA/MCI Metro - UNE (Cancelled) | UNE | C | CA | 800-275-0014 |
| PBX | MySmartPBX.com LLC | VoIP Provider | A | USA - Nationwide | 844-250-5000 |
| PBXHU | PBXHub LLC - CANCELLED | PBX/PS911/Shared Tenant VoIP Reseller VoIP Provider | C | USA - Nationwide | 757-575-7544 |
| PBYOY | SBC CA / Cypress Communications (Cancelled) | UNE | C | CA | 800-275-0014 |
| PC1 | Pine Cellular | Wireless/Cellular/PCS | A | OK | 580-306-8018 |
| PCC | Partner Communications Cooperative | ILEC | A | IA | 641-569-3711 |
| PCGOV | Pinellas County Government - CANCELLED | 9-1-1 CPE/ALI | PBX/PS911/Shared Tenant | C | FL | 727-453-4357 |
| PCHP | Primary Care Health Partners | PBX/PS911/Shared Tenant | A | NY | VT | 802-872-4331 |
| PCI99 | PCI Broadband - CANCELLED | VoIP Provider | C | USA - Nation Wide | 719-229-8281 |
| PCIS | Price County Information Systems | CLEC Facility | A | WI | 715-744-2250 |
| PCKT | Youghiogheny Communications - Texas LLC - CANCELLED | Wireless/Cellular/PCS | C | TX | 210-447-1280 |
| PCL | United Communications (UNICOM)(Cancelled) | Facility | C | WA, OR | 800-342-4708 |
| PCM | Telscape Communications Inc. - CANCELLED | Facility & Resa | C | CA | 626-415-1398 |
| PCMC | Park City Municipal Corporation | PBX/PS911/Shared Tenant | A | UT | 435-615-5123 |
| PCN | Plateau Wireless - CANCELLED | Wireless/Cellular/PCS | C | NM | 575-389-5100 |
| PCRI | Providence College | ILEC | A | RI | 401-865-1000 |
| PCS | Pacific Centrex Services, Inc. (CANCELLED) | Centrex | C | CA | 800-275-0014 |
| PCS13 | Perfect Cloud Solutions LLC - CANCELLED | VoIP Provider | C | USA - Nationwide | 303-557-0371 |
| PCSLS | Pacific Centrex Services, Inc. (INACTIVE) | Line Split | C | CA | 800-275-0014 |
| PCSO | PCS One (Out of Business) | Wireless | C | PA | 717-721-7234 |
| PCTC | Price County Telephone Company | ILEC | A | WI | 715-339-2250 |
| PCTC0 | Phillips County Telephone | 9-1-1 Admin-CPE ALI (9-1-1 Jurisdiction/PSAP ONLY) ILEC VoIP Reseller | A | CO | 970-854-2201 |
| PCTMT | Western Montana Community Tel | CLEC | Fixed Wireless | A | MT | 406-676-2750 |
| PDMIA | PHONEDOCTOR.COM LLC - CANCELLED | CLEC Reseller | C | USA - Nation Wide | 305-759-2000 |
| PEA | Phillips Exeter Academy | Other - Educational Institution | A | NH | 603-777-4444 |
| PEACE | Peace Communications LLC - CANCELLED | CLEC Facility | CLEC Reseller | CLEC UNE | VoIP Provider | C | TN | 888-267-0435 |
| PEACH | Peachtree Communications Inc. | VoIP Provider | A | AL | FL | GA | KY | NC | SC | TN | 770-953-8741 |
| PECI | Portland Energy Conservation - (CANCELLED) | PBX/PS911/Shared Tenant | C | CA | OR | 888-611-6621 |
| PEER | PeerTel Communications(Inactive) | VoIP, VoIP Reseller, IXE | C | FL | 786-282-2821 |
| PEMB | Pembroke Telephone Cooperative | Co-Op/Rural | A | VA | 540-922-0122 |
| PENNY | Penny Tone Telecom LLC | VoIP Provider | A | CA | NJ | NY | 516-395-2493 |
| PEOKS | Peoples Telecommunications LLC | ILEC | A | Kansas | 913-757-2500 |