- Pegram Brothers Marine Supply
- Pelican Marina
- Pellegrin Marine Inc
- Peninsula Marina Barren River
- Pennybridge Marine Sales Inc
- Performance Boats
- Performance Custom Trailers
- Performance East Inc
- Performance Marine
- Performance Marine
- Performance Marine
- Performance Motorsports Inc
- Performance Mudboats
- Performance Racing Oil
- Performance Ski
- Perry's Marine
- Perth Marine Inc
- Pete's Cycle Co Inc
- Pete's Cycle Co Inc
- Pete's Cycle Co Inc
- Petersburg Marina
- Petes Cycle Co Inc
- Phibbs' Kawasaki
- Philadelphia Sailing School
- Picks Boat House
- Pier 1
- Pier 36 Inc
- Pier 37
- Pier 58 Marine
- Pierce Yacht Co Inc
- Pilot Knob Marina Inc
- Pinehaven Marina
- Pineville Marine
- Pioneer Performance
- Pipe Towers Inc
- Pittsburg Marine
- Plaistow Powersport
- Plaistow Powersports
- Plapp's Pro Outdoors
- Pleasant Hill Boat Inc
- Pleasure Boats
- Pluckebaum Safe Harbor
- Point Harbor Marine Svc
- Point Jude Boats Inc
- Point Restoration
- Point Restoration
- Pontes Marine Svc
- Pontes Mobile Marine
- Pope Boat Sales
- Port Arrowhead
- Port Arrowhead Of St Louis
- Port Arrowhead Osage Beach
- Port Arrowhead-Cherokee Yacht
- Port Arrowhead-Lake Ozark
- Port Carlos
- Port Edgewood LTD
- Port Harbor Marine
- Port Harbor Marine
- Port Inflatables
- Port Leisure Marine Inc
- Port Monmouth Marine Inc
- Port Side Marine
- Port Side Marine Svc
- Portland Ski Boat Ctr
- Poseidon Kayak Imports
- Powercraft Marine
- Prairie Sport Ctr Inc
- Precision Aero Marine Inc
- Precision Marine
- Precision Marine Inc
- Precision Power Svc
- Precision Watercraft
- Premier Boating Ctr
- Premier Coast Yacht Sales
- Premier Performance Marine LLC
- Premier Powersports LLC
- Prestige Yacht Sales Inc
- Prestige Yacht Sales Inc
- Prince Marine
- Princeton Marine
- Prior Lake Marine & Powersport
- Privateer Boat Co
- Pro Marine Inc
- Pro Power Sports
- Pro Sporting Goods Inc
- Pro's Choice Marine
- Profection Powerboat
- Professional Yacht Sails
- Prop Shop
- Prop Shop
- PROROC Marine Performance
- Prospect Point Boat Yard
- Prtland Marine Performance
- PTL Yacht Sales
- Putnam Boat Sales
- Q & M Watersports
- R & E's Long Pond Marine
- R & K Marina
- R & K Marine Inc
- R & L Marine
- R & M Marine
- R & R Marine
- R & W Marine
- R & W Marine Sport Ctr
- R C Congel Auto & Boat Sales
- R C Congel Auto & Boats North
- R C Congel Auto & Boats North
- R C Marine
- R C Sales & Repair
- R/C Watersports
- Racey Industries
- Racoon Creek Boat Club Inc
- Raleigh Boat Exchange
- Ramsey-Waite Co
- Rapid Marine Ctr
- Rapid Sport Marine Ctr
- RAS Outboard Svc
- Ravenna Marine
- Ray Marine
- Ray's Sport & Marine
- Raye's Marine
- Raymond's Boat & Motor Sales
- Raymond's Boat & Motor Sales
- RCR Yachts Inc
- RCR Yachts Inc
- RCR Yachts Inc
- Ready About Sailing Inc
- Recreational Specialties
- Red Bud Marina
- Red River Marine
- Red's Super Svc & Polaris
- Redline Performance Marine
- Redmond Marine Svc Ctr
- Redwood Falls Motorsports
- Reeves Marine Ctr
- Reeves Motorcycle & Marine
- Reflections Houseboats LLC
- Reiter's Marina
- Reliant Marine LLC
- Reliant Marine LLC
- Reo Marine Svc
- Revolution Marine Inc
- Reynold's Performance Marine
- Ribcraft USA
- Rich Marine Sales Inc
- Richard's Marine Svc
- Richardson's Boatyard & Marina
- Richardson's Boatyard & Marina
- Richmond Marine & Sports
- Rick's Outboard Marine
- River City Marine Inc
- River City Sports Inc
- River Marine Sales & Sve Inc
- Rivercity House Boats
- Riveredge Marina
- Riverfront Marine Sports Inc
- Rivers Edge Marine
- Riverside Marine
- Riverside Marine Inc
- Riverside Marine Inc
- Riverside Marine Inc
- Riverside Sportland
- Riverview Marine Svc Inc
- Riverview Marine Svc Inc
- Riverview Sports & Marine
- Riverview Yacht Basin
- Rivett's Marine Recreation
- Roadrunner Marine Svc
- Roberson's Marina
- Roberts Sports Ctr Inc
- Robinson's Marine Inc
- Rochester Sports Ctr
- Rock Point Marina Inc
- Rockdale Boat Mart
- Rockingham Boat Repair & Sales
- Rocknak's Yacht Sales Inc
- Rolph's Wharf Marina
- Rome Marine Svc
- Ron White's Interstate Marine
- Rondout Boats Works
- Rosemount Boating Ctr
- Ross Brothers
- Roth Bilt Boats
- Rough Water Marine
- Roussel Marine Inc
- Route 6 Auto & Nmarine
- Route 6 Marine
- Route 96 Power & Paddle
- Roy's Marina
- Roy's Marina Inc
- Royal Marine Sales
- RPM Boat Sales Inc
- Russo Marine
- Ryan's Trailer's
- S & H Marine
- S & M Salvage & Marine-Boats
- S & S Marine Inc
- S Clark Boat Hauling
- Sabre Corp
- Sabreline Of Annapolis
- Saco Bound Canoe & Kayak
- Safe Harbor Marine Sales
- Sail Annapolis Inc
- Sail Grand Inc
- Sailaction Inc
- Sailboat Brokers
- Sailboat Co
- Sailboat Shop LLC
- Sailboat Shop Skaneateles
- Sailboats Inc
- Sailboats Of Oregon Boatyard
- Sailing Associates Inc
- Sailing Center Oregon
- Sailing Life New & Used Boats
- Sailing Specialties LLC
- Sakonnet Boathouse
- Salem Boat Exchange
- Salem Watersports
- Salem Watersports
- Salt Water Marine
- Salt Water Marine
- Sam's Boats
- San Juan Marine & Sports
- Sanders Marine
- Sandollar Yacht Sales Inc
- Santo Marine Corp
- Saratoga Boatworks
- Saratoga Boatworks
- Sargeant's Marine
- Savannah Marine
- Sawyer Marine
- Sawyer's Boats & Repairs
- Scenic Rivers Boats & Motors
- Schooner Marine
- Schroeder Boat Sales
- Schubert's Marine
- Schwarzel Marine
- Scituate Yacht Co Inc
- SCM Co
- Scotty's Hideaway Marina
- Scotty's Hideaway Marina
- Scotty's Marine
- Sea Coast Marine
- Sea Eagle Inflatable Boats
- Sea Ray
- Sea Ray Boats Inc
- Sea Ray Inc
- Sea Ray Of Cincinnati
- Sea Ray Of Louisville
- Seaberg Power Sports
- Sealand Marine & Recreation
- Sealand Marine & Recreation
- Sealand Marine & Recreation
- Sealand Marine & Recreation
- Sealing Marine Sales
- Searay Of Boston
- Sedalia Outdoor Sports & Bass
- Seneca Lake Marina
- Seneca Marine Bait & Tackle
- Serven Marine
- Seven C's Marine
- Seven Seas
- Sevey's Boatyard Inc
- Sevylor Inc
- Sewell Marine LLC
- Seymour's Motorized Sports Inc
- Seymour's Motorized Sports Inc
- Shady Oaks Marina
- Shady Oaks Yachts Sales
- Shakopee Marine
- Shallotte Marine Supplies
- Shallow Water Outfitters
- Shamrock Marina
- Shamrock Marine Svc
- Shane's Outboard & Stern
- Shangri-LA Boat Sales & Svc
- Shark River Corp
- Shark River Hills Marina
- Sharp's Outboard Motors
- Shelly Bay Inc
- Shep Brown's Boat Basin II
- Sherm's Marine Svc
- Sherwoods Marine
- Ship To Shore Co
- Shore Acres Boat Yard
- Shore Bet Fishing
- Shore Flyte Marine
- Shore Point Yacht Sales Inc
- Shore Walk Marine
- Shoreline Boat Sales
- Shoreway Marine Inc
- Sierra Sport & Marine Inc
- Sigler's Marine
- Signal Ridge Marina
- Silver Lake Marine Inc
- Silver Spring Marine
- Silver Trident Intl
- Sima Marine
- Sima Marine
- Simmons Marine