| LONG, PHILLIP Individual | 365998 CCN 365998 | snf | OH | — |
| LONGTIN, PHIL Individual | 355057 CCN 355057 | snf | ND | — |
| LOUGHEED, PHILLIP I | OPTIMAL CARE, LLC CCN 231669 | hha | — | — |
| LUKAS, SOPHIA Individual | 555144 CCN 555144 | snf | CA | — |
| LUKAS, SOPHIA Individual | 555144 CCN 555144 | snf | CA | — |
| MAGIDSON, PHILLIP Individual | INGLESIDE AT ROCK CREEK CCN 095028 | snf | DC | — |
| MAGIDSON, PHILLIP Individual | INGLESIDE AT KING FARM CCN 215353 | snf | MD | — |
| MAGIDSON, PHILLIP Individual | WESTMINSTER AT LAKE RIDGE CCN 495280 | snf | VA | — |
| MALCOM, PHIL Individual | 285059 CCN 285059 | snf | NE | — |
| MALLOTT, PHILLIP Individual | HARMAR PLACE REHAB CCN 366001 | snf | OH | — |
| MARC PHILIPPON I | VAIL CLINIC INC CCN 60096 | hospital | — | — |
| MARIANNE UDOW-PHILLIPS I | REGENTS OF THE UNIVERSITY OF MICHIGAN CCN 230046 | hospital | — | — |
| MARIANNE UDOW-PHILLIPS I | REGENTS OF THE UNIVERSITY OF MICHIGAN CCN 23S046 | hospital | — | — |
| MARIANO, JOSEPHINE I | PREMIERCARE HOME HEALTH SOLUTIONS CCN 239190 | hha | — | — |
| MARIANO, JOSEPHINE I | PREMIERCARE HOME HEALTH SOLUTIONS CCN 239190 | hha | — | 100% |
| MARIANO, JOSEPHINE I | PREMIERCARE HOME HEALTH SOLUTIONS CCN 239190 | hha | — | — |
| MARINEAU, PHILLIP I | KAISER FOUNDATION HOSPITALS | hha | — | 100% |
| MARINEAU, PHILLIP I | KAISER FOUNDATION HOSPITALS | hha | — | 100% |
| MARINEAU, PHILLIP I | KAISER FOUNDATION HOSPITALS | hha | — | 100% |
| MARRONE, PHILIP I | ELITE CARE AT HOME INC. CCN 148095 | hha | — | 38% |
| MARRONE, PHILIP I | ELITE CARE AT HOME INC. CCN 148095 | hha | — | 38% |
| MARSHA PHILPOTT I | MID-VALLEY HEALTHCARE INC CCN 381323 | hospital | — | — |
| MATRO, PHILIP Individual | HOLLAND HOME RAYBROOK MANOR CCN 235440 | snf | MI | — |
| MATRO, PHILIP Individual | BRETON REHABILITATION & LIVING CENT CCN 235540 | snf | MI | — |
| MATRO, PHILIP I | ATRIO HOME HEALTH LAKESHORE CCN 237411 | hha | — | — |
| MATTHEW PHILLIPS I | COLUMBIA LUTHERAN CHARITIES CCN 381320 | hospital | — | 5% |
| MATTHEW PHILLIPS I | COLUMBIA LUTHERAN CHARITIES CCN 38Z320 | hospital | — | 5% |
| MATTHEW PHILLIPS I | VHS SAN ANTONIO PARTNERS LLC CCN 670333 | hospital | — | — |
| MATTHEW PHILLIPS I | VHS SAN ANTONIO PARTNERS LLC CCN 670333 | hospital | — | — |
| MAXWELL, PHILLIP Individual | THE OAKS CARE CENTER CCN 195529 | snf | LA | — |
| MCAFEE, PHILLIP Individual | CARTERSVILLE HEIGHTS CCN 115571 | snf | GA | — |
| MCCLYMONT, PHILIP Individual | 285067 CCN 285067 | snf | NE | — |
| MCDAVID, PHILLIP I | 1ST CHOICE VISITING NURSES, LLC | hha | — | — |
| MCDAVID, PHILLIP I | 1ST CHOICE VISITING NURSES, LLC | hha | — | — |
| MCDOWELL, PHILLIP Individual | 335428 CCN 335428 | snf | NY | — |
| MCDOWELL, PHILLIP I | LEWIS COUNTY PUBLIC HEALTH AGENCY CCN 337136 | hha | — | 0% |
| MCMILLAN, PHILLIP I | AMERICAN RIVER HOME CARE CCN 059665 | hha | — | 26% |
| MCMILLAN, PHILLIP I | AMERICAN RIVER HOME CARE CCN 059665 | hha | — | 26% |
| MCMILLAN, PHILLIP I | AMERICAN RIVER HOME CARE CCN 059665 | hha | — | 50% |
| MCMILLAN, PHILLIP I | AMERICAN RIVER HOME CARE CCN 059665 | hha | — | — |
| MCMILLAN, PHILLIP I | AMERICAN RIVER HOSPICE SERVICES CCN A01618 | hospice | — | 58% |
| MCMILLAN, PHILLIP I | AMERICAN RIVER HOSPICE SERVICES CCN A01618 | hospice | — | 58% |
| MCMILLAN, PHILLIP I | AMERICAN RIVER HOSPICE SERVICES CCN A01618 | hospice | — | 58% |
| MCMILLAN, PHILLIP I | GRANITE POINT PARTNERS LLC | hha | — | 25% |
| MEDINA, JOSEPHINA I | FLOR DE LA FE HOME HEALTH LLC CCN 748010 | hha | — | 0% |
| MEDINA, JOSEPHINA I | FLOR DE LA FE HOME HEALTH LLC CCN 748010 | hha | — | 0% |
| MEHL, PHILIP Individual | WOODLAND POND AT NEW PALTZ CCN 335858 | snf | NY | — |
| MELISSA PHILBRICK I | NANTUCKET COTTAGE HOSPITAL CCN 220177 | hospital | — | — |
| MELISSA PHILBRICK I | NANTUCKET COTTAGE HOSPITAL CCN 22U177 | hospital | — | — |
| MELUGIN, PHILIP I | PHOENIX HOME CARE AND HOSPICE CCN 267597 | hha | — | 8% |
