| Pioneer: LEA Symbols® Mass./Sloan Letter Distance Chart with Western University Logo | +G2116007151 | Good-Lite Company | Class I | |
| Pioneer: Sloan Letter Near Pocket Card, 100% and 10% - New England College of Opt | +G2117550001- | Good-Lite Company | Class I | |
| Pioneer: Western University Near Card | +G2117550021 | Good-Lite Company | Class I | |
| Pipette | 08024825001396 | Dompé farmaceutici s.p.a. | Class Is | |
| PLEX Elite 9000 | 04057748087110 | Carl Zeiss Meditec, Inc. | Class IIa | |
| plusoptiX A12C | 04260184512119 | Plusoptix GmbH | Class Im | |
| plusoptiX A12R | 04260184513116 | Plusoptix GmbH | Class Im | |
| plusoptiX A16 | 04260184514113 | Plusoptix GmbH | Class Im | |
| plusoptiX A20 | 04260184515110 | Plusoptix GmbH | Class Im | |
| plusoptiX S12C | 04260184512218 | Plusoptix GmbH | Class Im | |
| plusoptiX S12R | 04260184513215 | Plusoptix GmbH | Class Im | |
| plusoptiX S16 | 04260184514212 | Plusoptix GmbH | Class Im | |
| plusoptiX S20 Vision Screener | 04260184515219 | Plusoptix GmbH | Class Im | |
| PM1 Pachymeter | 05065007477007 | Occuity Limited | Class IIa | |
| POLAOPTO | 08809897630015 | POLAOPTO Co., Ltd | Class I | |
| POLAOPTO | 08809897630039 | POLAOPTO Co., Ltd | Class I | |
| POLAOPTO | 08809897630046 | POLAOPTO Co., Ltd | Class I | |
| Pole Section Complete | +G2116005031X | Good-Lite Company | Class I | |
| Poliklinikset | 04034393526485 | Sengewald Klinikprodukte GmbH | Class IIa | |
| Pollyne collirio (GOF1aP-006) | 08054085121794 | ENABLE INNOVATIONS SRL | Class IIb | |
| Polop ögon Europakliniken | 04034393804583 | Sengewald Klinikprodukte GmbH | Class IIa | |
| Polop set Gävle | 04034393721217 | Sengewald Klinikprodukte GmbH | Class IIa | |
| Polopset Ögon Linköping | 04034393807768 | Sengewald Klinikprodukte GmbH | Class IIa | |
| Polopset Sörmland | 04034393690490 | Sengewald Klinikprodukte GmbH | Class IIa | |
| Polopset Västervik | 04034393759739 | Sengewald Klinikprodukte GmbH | Class IIa | |
| Porte-aiguille | 03700483612666 | Moria S.A. | Class Is | |
| Porte-aiguille | 03700483622610 | Moria S.A. | Class Is | |
| PPS | 05419980208606 | Alain Bauwens | Class I | |
| PPS | 05419980208613 | Alain Bauwens | Class I | |
| Preceyes R1 Robots | 08721398343006 | Preceyes b.v. | Class IIa | |
| PRIMA Krople do oczu PLUS intensywnie nawilżające | 08057729510763 | C.O.C. FARMACEUTICI S.R.L. | Class IIb | |
| Prima vista (GOBBM-009) | 08054085120865 | ENABLE INNOVATIONS SRL | Class IIb | |
| Prism bar box incl. horizontal and vertical prism bar | 03664188000398 | Luneau Technology Operations | Class I | |
| Prism: Corrected Curve 38mm - 10.0 Diopter | +G21191193918 | Good-Lite Company | Class I | |
| Prism: Corrected Curve 38mm - 1.0 Diopter | +G21191193110 | Good-Lite Company | Class I | |
| Prism: Corrected Curve 38mm - 12.0 Diopter | +G21191194010 | Good-Lite Company | Class I | |
| Prism: Corrected Curve 38mm - 2.0 Diopter | +G21191193211 | Good-Lite Company | Class I | |
| Prism: Corrected Curve 38mm - 3.0 Diopter | +G21191193312 | Good-Lite Company | Class I | |
| Prism: Corrected Curve 38mm - 4.0 Diopter | +G21191193413 | Good-Lite Company | Class I | |
| Prism: Corrected Curve 38mm - 5.0 Diopter | +G21191193514 | Good-Lite Company | Class I | |
| Prism: Corrected Curve 38mm - 6.0 Diopter | +G21191193615 | Good-Lite Company | Class I | |
| Prism: Corrected Curve 38mm - 7.0 Diopter | +G21191193716 | Good-Lite Company | Class I | |
| Prism: Corrected Curve 38mm - 8.0 Diopter | +G21191193817 | Good-Lite Company | Class I | |
| Prism: Corrected Curve 48mm - 10.0 Diopter | +G21191192715 | Good-Lite Company | Class I | |
| Prism: Corrected Curve 48mm - 1.0 Diopter | +G21191191916 | Good-Lite Company | Class I | |
| Prism: Corrected Curve 48mm - 12.0 Diopter | +G21191192816 | Good-Lite Company | Class I | |
| Prism: Corrected Curve 48mm - 2.0 Diopter | +G2119119201+ | Good-Lite Company | Class I | |
| Prism: Corrected Curve 48mm - 3.0 Diopter | +G2119119211% | Good-Lite Company | Class I | |
| Prism: Corrected Curve 48mm - 4.0 Diopter | +G21191192210 | Good-Lite Company | Class I | |
| Prism: Corrected Curve 48mm - 5.0 Diopter | +G21191192311 | Good-Lite Company | Class I | |