| O.D. REI, Inc | 1 | 0% | 0% |
| OHara Holdings, LLP | 1 | 100% | 0% |
| ONLINE Information Services, Inc. | 47 | 98% | 6% |
| Ocwen | 13,382 | 98% | 24% |
| Oklahoma Motor Credit Company | 1 | 0% | 0% |
| Old Dominion Mortgage Co., Inc | 1 | 0% | 0% |
| Old Republic National Title Holding Co. | 2 | 100% | 0% |
| Old Republic Title Holding Company, Inc | 3 | 67% | 33% |
| Oliphant Financial Corporation | 17 | 82% | 35% |
| Oliver Adjustment Co. | 7 | 100% | 14% |
| Oliver Adjustment Company of Kenosha & Racine, Inc | 1 | 100% | 0% |
| Olympic Collection Inc. | 4 | 100% | 75% |
| Omega RMS, LLC | 7 | 100% | 14% |
| Omni Financial Group, Inc | 7 | 71% | 29% |
| On Q Financial, Inc | 3 | 100% | 33% |
| On-Site Manager, Inc. | 1 | 100% | 0% |
| One Reverse Mortgage | 13 | 100% | 38% |
| OneWest Bank | 1,147 | 93% | 25% |
| Online Mortgage Group, LLC | 1 | 0% | 0% |
| Openonline, LLC | 2 | 100% | 0% |
| Ophrys, L.L.C. | 2 | 100% | 50% |
| Opportunity Financial, LLC | 3 | 0% | 0% |
| Optima Recovery Services LLC. | 4 | 100% | 25% |
| Optimum Outcomes, Inc. | 42 | 86% | 17% |
| Optio Solutions, LLC | 15 | 100% | 13% |
| Oracle Financial Group LLC. | 37 | 86% | 19% |
| Orions Management Group, LLC | 7 | 71% | 14% |
| Out Tech, Inc. | 4 | 100% | 0% |
| Overton, Russell, Doerr and Donovan, LLP | 11 | 100% | 64% |
| Oxford Law, LLC | 74 | 100% | 9% |
| P&B Capital Group, LLC | 25 | 32% | 24% |
| P&L Acquisitions LLC | 1 | 100% | 0% |
| P.S.C., Inc | 8 | 38% | 38% |
| PCS Receivables Corp. | 5 | 100% | 20% |
| PHH Mortgage | 860 | 99% | 23% |
| PLM Lender Services, Inc. | 4 | 100% | 0% |
| PLS GROUP, INC | 6 | 83% | 0% |
| PMAB, LLC | 11 | 91% | 18% |
| PMAC Mortgage Services | 17 | 65% | 24% |
| PMGI, LLC | 1 | 0% | 0% |
| PMR Progressive, LLC | 2 | 50% | 0% |
| PNC Bank | 4,364 | 98% | 19% |
| POM Recoveries, Inc. | 3 | 67% | 0% |
| PROFESSIONAL COLLECTION SERVICE, INC | 2 | 100% | 0% |
| PROFICIO FINANCIAL SERVICES, LLC | 1 | 100% | 0% |
| Pacific Credit Exchange Corporation | 1 | 100% | 0% |
| Pacific Credit Services, Inc. | 2 | 100% | 0% |
| Pacific Financial Group | 19 | 89% | 11% |
| Pacific Mortgage Consultants Inc | 1 | 0% | 0% |
| Pacific National Lending, Inc. | 1 | 100% | 0% |
| Pacific Residential Mortgage, LLC | 1 | 0% | 100% |
| Pacific Rim Alliance Corporation | 2 | 50% | 0% |
| Pacific Union Financial, LLC | 30 | 97% | 23% |
| Paid In Full, Inc. | 2 | 100% | 0% |
| Palm Beach Credit Adjustors, Inc | 5 | 100% | 20% |
| Pan Am Collections, Inc. | 3 | 67% | 33% |
| Pangaea International Receivable Services Inc. | 2 | 100% | 0% |
| Paramount Capital Group, Inc. | 1 | 0% | 0% |
| Paramount Recovery Systems, L.P. | 15 | 100% | 33% |
| Paramount Residential Mortgage Group, Inc. | 7 | 100% | 29% |
| Paris and Paris, LLP | 1 | 0% | 0% |
| Partners Financial Services Inc | 5 | 100% | 0% |
| Partners for Payment Relief | 13 | 77% | 23% |
| Patenaude & Felix APC | 31 | 90% | 35% |
| Pathfinder Credit Services | 4 | 100% | 0% |
| Patient Account Services, LLC | 7 | 100% | 43% |
| Patient Accounting Service Center | 4 | 25% | 0% |
| Patriot Mortgage Corporation | 5 | 20% | 0% |
| PayPal | 567 | 99% | 16% |
| Payment Resolution Services | 1 | 100% | 0% |
| Pech, Hughes & McDonald P.C. | 1 | 100% | 0% |
| Peerless Credit Services Inc | 2 | 100% | 50% |
| Penn Credit Corporation | 137 | 100% | 19% |
| Penncro Associates, Inc. | 4 | 100% | 0% |
| Pennsylvania Auto Credit, Inc. | 1 | 100% | 0% |
| PennyMac Loan Services, LLC | 316 | 97% | 13% |
| Pentagon FCU | 271 | 99% | 22% |
| People's United Bank | 161 | 96% | 17% |
| Peoples Home Equity, Inc. | 8 | 100% | 50% |
| Peoples Inc. | 1 | 0% | 0% |
| Performant Financial Corporation | 163 | 99% | 16% |
| Peroutka & Peroutka P.A. | 5 | 100% | 20% |
| Persolve, LLC - Legal - Series 2 | 9 | 100% | 33% |
| Peter Roberts & Associates, Inc. | 3 | 100% | 0% |
| Peterson Enterprises Inc. | 4 | 0% | 0% |
| Phelan Hallinan & Diamond, PC | 5 | 100% | 40% |
| Phelan Hallinan, LLP | 1 | 100% | 0% |
| Phillips & Cohen Associates, Ltd. | 39 | 100% | 21% |
| Phillips, Reinhard & Associates | 6 | 17% | 17% |
| Phoenix Financial Services LLC | 2 | 100% | 0% |
| Phoenix Health Care Management Services, Inc. | 4 | 100% | 0% |
| Physicians & Dentists Credit Bureau | 8 | 75% | 38% |
| Pinnacle Asset Management, LLC | 8 | 100% | 0% |
| Pinnacle Capital Mortgage | 7 | 86% | 43% |
| Pinnacle Credit Services, LLC | 166 | 100% | 27% |
| Pinnacle Recovery, Inc. | 25 | 100% | 20% |
| Pioneer Credit Company | 4 | 100% | 25% |
| Planet Home Lending, LLC | 35 | 100% | 6% |
| Platinum Home Mortgage Corporation | 9 | 100% | 22% |
| Platinum Mortgage, Inc. | 1 | 100% | 0% |
| Plaza Home Mortgage | 24 | 100% | 13% |
| Pleasant Valley Home Mortgage Corporation | 13 | 46% | 38% |
| PlusFour, Inc | 2 | 100% | 0% |
| Pollack & Rosen, P.A. | 3 | 0% | 0% |
| Pono Ventures Inc. | 1 | 100% | 100% |
| Porsche Financial Services, Inc. | 2 | 100% | 50% |
| Portfolio Recovery Associates, Inc. | 1,193 | 100% | 17% |
| Portland Credit Inc | 4 | 100% | 0% |
| Praxis Financial Solutions, Incorporated | 20 | 100% | 10% |
| Preferred Collection and Management, Inc. | 3 | 100% | 0% |
| Preferred Credit, Inc. | 2 | 100% | 0% |
| Preferred Finanical Services Corporation | 1 | 100% | 0% |
| Premier Recovery Group | 4 | 0% | 0% |
| Premium Asset Services, LLC | 147 | 63% | 4% |
| Premium Credit Bureau | 2 | 100% | 0% |
| Pressler & Pressler, LLP | 108 | 100% | 29% |
| Prestige Financial Services, Inc. | 53 | 98% | 8% |
| Prim and Mendheim | 1 | 100% | 0% |
| Primary Financial Services L.L.C. | 39 | 100% | 13% |
| Primary Residential Mortgage | 14 | 93% | 29% |
| Prime Credit Corporation | 1 | 100% | 0% |
| PrimeLending, A PlainsCapital Company | 33 | 100% | 21% |
| Pro Com Services of Illinois, Inc. | 1 | 100% | 0% |
| ProCollect, Inc | 72 | 93% | 25% |
| Professional Accounts Service, Inc. (Indiana) | 3 | 0% | 0% |
| Professional Adjustment Bureau of Mid-America, Inc. | 2 | 100% | 0% |
| Professional Adjustment Corp. of S.W. FL., Inc. | 10 | 100% | 40% |
| Professional Bureau of Collections of Maryland, Inc. | 14 | 79% | 0% |
| Professional Choice Recovery, Inc. | 1 | 100% | 100% |
| Professional Credit Management, Inc | 9 | 100% | 11% |
| Professional Debt Mediation, Inc. | 49 | 96% | 18% |
| Professional Finance Company, Inc. | 42 | 100% | 12% |
| Professional Medical Management, Inc. | 15 | 100% | 33% |
| Professional Placement Services, LLC | 3 | 100% | 0% |
| Professional Receivables Network | 7 | 100% | 29% |
| Professional Recovery Consultants, Inc. | 4 | 100% | 0% |
| Professional Recovery Management | 22 | 95% | 50% |
| Professional Recovery Services Inc. | 10 | 100% | 10% |
| Professional Service Bureau | 4 | 75% | 0% |
| Professional Services of NY, Ltd. | 1 | 100% | 0% |
| Proficio Mortgage Ventures, LLC | 28 | 100% | 14% |
| Progressive Financial Services, Inc. | 67 | 100% | 16% |
| Promeritum, LLC | 2 | 0% | 0% |
| Prospect Mortgage | 43 | 88% | 42% |
| Prosperity Bancshares, Inc | 7 | 71% | 29% |
