- Odell, Jacob D.--Finance, Personal1
- Olive Branch Baptist Church (Edgefield County, S.C.)1
- Pack, Alexander--Finance Personal1
- Pack, H.--Finance, Personal1
- Pack, Joseph--Finance, Personal1
- Parker, Elsey--Finance, Personal1
- Parsons, Samuel--Finance, Personal1
- Patton, William--Correspondence1
- Paul & Brown--Finance1
- Pelham Road Baptist Church (Greenville County, S.C.)1
- Pelham, Thomas--Finance, Personal1
- Pemberton, A. H.1
- Phelps, E. H.--Finance, Personal1
- Philadelphia Baptist Church (Spartanburg County, S.C.)1
- Philippi Baptist Church (Edgefield County, S.C.)1
- Pickens First Baptist Church (Pickens County, S.C.)1
- Platt. D.--Finance, Personal1
- Pleasant Hill Baptist Church (Orangeburg County, S.C.)1
- Poirier & Mathiessen--Finance1
- Poluck Solomon & Co.--Finance1