| CoID | Company | Type | Status | States Served | 24X7 Phone |
| OWENS | Owens Community College - CANCELLED | CLEC Facility | C | OH | 567-661-7575 |
| OWS | Neutral Tandem | CLEC Facility | A | USA - Nationwide | 866-388-7258 |
| OWTC | Oklahoma Western Telephone Co. DBA Phoenix | Wireless/Cellular/PCS | A | OK | 580-529-2700 |
| OWU42 | Ohio Wesleyan University - CANCELLED | PBX/PS911/Shared Tenant | C | OH | 740-368-3132 |
| OXNET | FirstLight Fiber | CLEC Facility | CLEC UNE | ILEC | A | ME | NH | 607-387-7155 |
| OZ78 | Ace Telephone Company of Michigan Inc dba AcenTek | ILEC | A | MI | 507-896-3192 |
| P1ATL | PhoneOne LLC - CANCELLED | VoIP Provider | C | USA - Nationwide | 678-951-2739 |
| P2020 | Pottawatomie Telephone Company | ILEC | A | Oklahoma | 405-997-8667 |
| P28 | Platform28 LLC | VoIP Provider | A | USA - Nationwide | 844-472-8662 |
| P429 | Pontiac Consolidated School District 429 | Other - (must identify below) | For School District | A | IL | 815-822-1533 |
| PAC47 | City of Pacific | PBX/PS911/Shared Tenant | A | WA | 253-929-1100 |
| PACAD | Phillips Academy | 9-1-1 Admin-CPE ALI (9-1-1 Jurisdiction/PSAP ONLY) | A | MA | 978-749-4000 |
| PACE | Kaplan Telephone Company | Wireless/Cellular/PCS | A | LA | 337-643-1234 |
| PACID | Proctor Academy | PBX/PS911/Shared Tenant | A | NH | 603-735-6000 |
| PAG | Penske Automotive Group - CANCELLED | 9-1-1 Admin-CPE ALI (9-1-1 Jurisdiction/PSAP ONLY) | C | CT | 877-824-6381 |
| PAGER | YourTel America - CANCELLED | CLEC Reseller | CLEC UNE | C | MO | KS | OK | IL | 800-281-6920 |
| PALAV | Palavon, Inc. (Cancelled) | VoIP/PBX | C | US | 703-400-6869 |
| PALL | Pall Corporation(Inactive) | 9-1-1 Admin-CPE ALI | C | MD, MA, NY, PA | 516-484-5400 |
| PAMSD | Muhlenberg School District | CLEC Reseller | A | PA | 484-955-9315 |
| PANCC | Panora Communications Cooperative | ILEC | A | IA | 641-755-2424 |
| PANO | Panorama | 9-1-1 Admin-CPE ALI (9-1-1 Jurisdiction/PSAP ONLY) | A | WA | 360-438-7889 |
| PANOP | Panoptos - CANCELLED | CLEC Facility | C | Austin | TX | 512-695-3912 |
| PANTN | PanTerra Networks Inc. | VoIP Provider | A | USA - Nationwide | 800-805-0558 |
| PARIT | PA House Republican IT Services - CANCELED | VoIP Provider | C | PA | 717-787-3199 |
| PASCO | Pasco County BOCC | PBX/PS911/Shared Tenant | A | FL | 727-847-8101 |
| PASD | Port Angeles School District | Other (must identify below) | School District with on premises IP phone system | A | WA | 360-565-1813 |
| PASEN | Senate of Pennsylvania | PBX/PS911/Shared Tenat | A | PA | 717-787-3199 |
| PASHA | The Pasha Group - CANCELLED | VoIP | C | CA | 415-927-6400 |
| PATEL | Pennsylvania Telephone Company | ILEC | A | PA | 570-979-8586 |
| PATVL | Pattersonville Telephone Company | ILEC | A | NY | 518-887-2121 |
| PAWDC | US District Court - Western District PA - CANCELLED | PBX/PS911/Shared Tenant | C | PA | 412-644-6627 |
| PB911 | AT&T California (formerly Pacific Bell) | ILEC | A | CA | 888-243-1911 |
| PBAFY | SBC CA/Allegiance Telecom, Inc. (Cancelled) | UNE-Comp | C | CA | 800-275-0014 |
| PBAQH | SBC CA/ Adelphia Business Solutions (Cancelled) | UNE | C | CA | 800-275-0014 |
| PBARZ | SBC / PacWest Telecom, Inc. (Cancelled) | UNE | C | CA | 800-275-0014 |
| PBATT | SBC CA/AT&T (Cancelled) | UNE | C | CA, NV | 800-275-0014 |
| PBAUE | SBC CA/Accutel of Texas (Cancelled) | UNE | C | Ca | 800-275-0014 |
| PBAYN | SBC CA/Cat Communications Intern. (Cancelled) | UNE | C | CA, NV | 800-275-0014 |
| PBAYV | SBC CA/ACN Communication Services (Cancelled) | UNE | C | CA | 800-275-0014 |
| PBAZC | SBC CA / Arrival Communications (Cancelled) | UNE | C | CA | 800-275-0014 |
| PBB | Pine Belt Broadcasting LLC | CLEC Reseller | A | AL | 334-385-5000 |
| PBBGP | SBC CA//Budget Phone (Cancelled) | UNE | C | CA, NV | 800-275-0014 |
| PBBUL | SBC CA/Bullseye Telecom (Cancelled) | UNE | C | CA | 800-275-0014 |
| PBC | PREMERA Blue Cross | PBX/PS911/Shared Tenant | A | WA | OR | AK | 425-918-4000 |
| PBCFG | SBC CA/ California Cat & Technology (Cancelled) | UNE | C | CA | 800-275-0014 |
| PBCSC | SBC CA/Comm South Companies, Inc. (Cancelled) | UNE | C | CA,NV | 800-275-0014 |
| PBDIN | SBC CA/dPi Teleconnect, LLC (Cancelled) | UNE | C | CA | 800-275-0014 |
| PBDVN | SBC CA/Advanced Telcom Group (Cancelled) | UNE | C | CA, NV | 800-275-0014 |
| PBDXI | SBC CA/DMR Communications (Cancelled) | UNE | C | CA | 800-275-0014 |
| PBEB | Pembroke Telephone Company Inc. | Cable Digital | ILEC | A | GA | 912-663-1354 |