| Printing Equipment-Service & Repair | 349 |
| Produce | 349 |
| Professional Organizations | 349 |
| Prosthetic Devices | 349 |
| Psychotherapists | 349 |
| Publishers-Directory & Guide | 350 |
| Publishers-Periodical | 350 |
| Pubs | 351 |
| Pulpwood | 351 |
| Pumps-Dealers | 351 |
| Pumps-Rental | 351 |
| Pumps-Service & Repair | 351 |
| Pumps-Supplies & Parts | 351 |
| Q |
| Quilting Materials & Supplies | 351 |
| R |
| Race Track Equipment & Supplies | 351 |
| Racetracks | 351 |
| Radiator Covers & Enclosures | 351 |
| Radiators-Automotive | 351 |
| Radiators-Automotive-Sales & Service | 352 |
| Radio Communication Equipment & Systems | 352 |
| Radio Station & Broadcasting Companies | 352 |
| Railroad Cars-Mfrs | 352 |
| Railroad Stations | 352 |
| Railroads | 352 |
| Ranches | 352 |
| Reading Improvement Instruction | 352 |
| Real Estate | 353 |
| Real Estate Appraisers | 355 |
| Real Estate Consultants | 355 |
| Real Estate-Commercial & Industrial | 355 |
| Real Estate Developers | 356 |
| Real Estate Investments | 356 |
| Real Estate Leasing | 356 |
| Real Estate Loans | 356 |
| Real Estate Management | 356 |
| Real Estate Rental Service | 356 |
| Record Companies | 356 |
| Recording Service-Sound & Video | 356 |
| Records Destruction | 356 |
| Records Storage | 357 |
| Records, Tapes & Compact Discs | 357 |
| Records, Tapes & Compact Discs- Whsle & Mfrs | 357 |
| Recreation Centers | 357 |
| Recreational Vehicles-Dealers | 358 |
| Recreational Vehicles-Equipment, Parts & | 358 |
| Supplies |
| Recreational Vehicles-Repairing & Service | 358 |
| Recreational Vehicles-Storage | 358 |
| Recreational Vehicles-Whsle & Mfrs | 358 |
| Recruiting-U.S. Armed Forces | 358 |
| Recycling Centers | 359 |
| Recycling Equipment & Services | 359 |
| Reflexologists | 359 |
| Refrigeration Equipment-Commercial & Industrial | 359 |
| -Sales & Service |
| Refrigeration Equipment-Supplies & Parts | 359 |
| Refrigeration-Industrial | 359 |
| Refrigerators & Freezers-Dealers | 359 |
| Refrigerators & Freezers-Service & Repair | 359 |
| Rehabilitation Services | 359 |
| Religious Goods | 359 |