| PACKAGING DISTRIBUTION SERVICES INC / DES MOINES, IA |
| PAISLEY TRUCKING INC / RICKARDSVILLE, IA |
| PALMER CANDY COMPANY / SIOUX CITY, IA |
| PANAMA TRANSFER INC / PANAMA, IA |
| PANTHER LOGISTICS INC / IOWA CITY, IA |
| PANTHER TRANSPORT INC / WATERLOO, IA |
| PAUL KUHN CO INC / FORT ATKINSON, IA |
| PAUL MICHELS / HAZLETON, IA |
| PAULINE COMPANY INC / WATERLOO, IA |
| PELLA CORPORATION / PELLA, IA |
| PENICK CONCRETE PRODUCTS INC / BOONEVILLE, IA |
| PENN AVENUE FARMS INC / ATALISSA, IA |
| PEOSTA WAREHOUSING INC / PEOSTA, IA |
| PERFORMANCE FOOD GROUPS INC / BETTENDORF, IA |
| PERISHABLE DISTRIBUTORS OF IOWA LTD / ANKENY, IA |
| PERKINS GARAGE OF BRITT INC / BRITT, IA |
| PERRYS SERVICE INC / DES MOINES, IA |
| PETE CLAUSON TRUCKING INC / SIBLEY, IA |
| PETE KLEIN TRUCKING INC / ROCK RAPIDS, IA |
| PETERS EXCAVATION AND RENTAL LLC / NORA SPRINGS, IA |
| PETERSEN FARMS TRUCKING LLC / CORNING, IA |
| PETERSON CONTRACTORS INC / REINBECK, IA |
| PETERSON LOGISTICS INC / WESTSIDE, IA |
| PETERSON TRANSPORTATION INC / MANSON, IA |
| PETRZELKA DIRTWORKS / NORWAY, IA |
