| Paul Bunyan Rural Tel. Coop. | Paul Bunyan Rural Telephone Cooperative | Bemidji, MN | Active |
| Peace Valley Tel. Co. | Peace Valley Telephone Company Inc. | Peace Valley, MO | Active |
| Peetz Coop. Tel. Co. | The Peetz Co-Operative Telephone Company | Peetz, CO | Active |
| Pembroke Tel. Co. Inc. | Pembroke Telephone Company, Inc. | Pembroke, GA | Active |
| Pembroke Telephone Coop. | Pembroke Telephone Cooperative | Pembroke, VA | Active |
| Penasco Valley Telephone Cooperative, Inc. | - | Artesia, NM | Active |
| Pend Oreille Telephone Company | - | Glenns Ferry, ID | Active |
| Peninsula Telephone Company | - | Traverse City, MI | Inactive |
| Pennsylvania Tel. Co. | Pennsylvania Telephone Co. | Jersey Shore, PA | Active |
| Peoples Mutual Telephone | RiverStreet Networks | Wilkesboro, NC | Active |
| Peoples Rural Tel. Coop. Corp. | Peoples Rural Telephone Cooperative Corporation, I | McKee, KY | Active |
| Peoples Telecommunications, LLC | - | La Cygne, KS | Active |
| Peoples Telephone Co. | TDS Telecom | Madison, WI | Active |
| Peoples Telephone Company | - | Jackson, MS | Active |
| Peoples Telephone Company | - | New Ulm, MN | Active |
| Peoples Telephone Cooperative - TX | Peoples Telephone Cooperative, Inc. | Quitman, TX | Active |
| Peoples Telephone Cooperative, Inc. | - | Quitman, TX | Inactive |
| Perkinsville Telephone Company, Inc. | TDS Telecom | Madison, WI | Active |
| Perry-Spencer Rural Tel. Coop. Inc. | PSC | St Meinrad, IN | Active |
| Phillips County Telephone Co. | Phillips County Telephone Company | Holyoke, CO | Active |
| Piedmont Rural Telephone Cooperative, Inc. | - | Laurens, SC | Active |
| Piedmont Telephone Membership Corp. | - | Dobson, NC | Active |
| Pierce Telephone Company, Incorporated | Pierce Telephone Company, Inc. | Pierce, NE | Active |
| Pigeon Telephone Company | - | Pigeon, MI | Active |
| Pine Belt Tel. Co. Inc. | Pine Belt Telephone | Arlington, AL | Active |
| Pine Island Tel. Co. | Pine Island Telephone Company | Blue Earth, MN | Active |
| Pine Telephone Company, Inc. | - | Broken Bow, OK | Active |
| Pine Telephone System, Inc. | - | Mt Vernon, OR | Active |
| Pine Tree Telephone LLC | The Pine Tree Networks | Oneonta, AL | Active |
| Pineland Tel. Coop. Inc. | Pineland Telephone Cooperative, Inc. | Metter, GA | Active |
| Pinnacles Tel. Co. | Pinnacles Telephone Company | Paicines, CA | Active |
| Pioneer Tel. Assn. Inc. | Pioneer Communications | Ulysses, KS | Active |
| Pioneer Tel. Coop. Inc. | Pioneer Telephone Cooperative, Inc. | Kingfisher, OK | Active |
| Pioneer Tel. Cooperative | Pioneer Telephone Cooperative | PHILOMATH, OR | Active |
| Pioneer Telephone Company | - | LaCrosse, WA | Active |
| Plains Cooperative Telephone Association, Inc. | Plains Cooperative Telephone Association Inc. | Joes, CO | Active |
| Plainview Tel. Co. Inc. | Plainview Telephone Company, Inc. | Plainview, NE | Active |
| Plant Telephone Company | - | Tifton, GA | Active |
| Planters Rural Telephone Cooperative, Inc. | Planters | Newington, GA | Active |
| Poka-Lambro Tel. Coop. Inc. | Poka Lambro Telephone Cooperative, Inc. | Tahoka, TX | Active |
| Polar Communications | - | Park River, ND | Active |
| Polar Telecommunications, Inc. | - | Park River, ND | Inactive |
| Port Byron Telephone Co. | TDS Telecom | Madison, WI | Active |
| Potlatch Telephone Company | TDS Telecom | Madison, WI | Active |
| Pottawatomie Telephone Company, LLC | - | Earlsboro, OK | Active |
| Prairie Grove Tel. Co. | Prairie Grove Telephone Co. | Prairie Grove, AR | Active |
| Prairie Telephone Company | Western Iowa Networks | Breda, IA | Active |
| Prairieburg Tel. Co. Inc. | Prairieburg Telephone Company, Inc. | Prairieburg, IA | Active |
| Preston Tel. Co. | Preston Telephone Company | Preston, IA | Active |
| Price County Telephone Company, Inc. | Price County Telephone Company | Phillips, WI | Active |