| O'Guinn Family Funeral Home | Clio |
| O'Guinn Family Funeral Home | Montrose |
| O'Laughlin Funeral Home, Inc. | Coleman |
| O'Neill-Dennis Funeral Home | Hancock |
| O.H. Pye III Funeral Home | Detroit |
| Obarzanek Funeral Home, Inc. | Sterling Hgts. |
| Ochalek-Stark Funeral Home, Inc. | Milan |
| Ofield Funeral Home, Inc. | Grand Rapids |
| Osgood Funeral Home | Willis |
| Osgood Funeral Home | St. Johns |
| Osgood Funeral Home | St. Johns |
| Osgood Funeral Home, Inc. | St. Johns |
| Palmer Bush & Jensen Funeral Home | Lansing |
| Palmer Bush & Jensen Funeral Home - Delta Chapel | Lansing |
| Parchment-Redmond Funeral Home | Parchment |
| Paul E. Mayhew Funeral Home, Inc. | Edwardsburg |
| Pearce Funeral Home, Inc. | Lake Linden |
| Pederson Funeral Home, Inc. | Rockford |
| Penzien & Steele Funeral Home, Inc. | Bay City |
| Penzien & Steele Funeral Home, Inc. | Vassar |
| Penzien Funeral Homes, Inc. | East Jordan |
| Perry Funeral Home | Detroit |
| Peters & Murray Funeral Home | Grand Ledge |
| Peterson Funeral Home, Inc. | Cadillac |
| Peterson's Funeral Service, Inc. | Calumet |
| Phillips Funeral Home, Inc. | South Lyon |
| Plowe Funeral Service, Inc. | Houghton |
| Pobocik Funeral Home Connelly-Noble Chap | Three Oaks |
| Pollock-Randall Funeral Home | Port Huron |
| Pomeroy Funeral Home | Carsonville |
| Pomeroy Funeral Home | Lexington |
| Pomeroy Funeral Home | Croswell |
| Potere-Modetz Funeral Home | Rochester |
| Pray Funeral Home | Charlotte |
| Price Funeral Home | Troy |
| Pruitt-Livingston Funeral Home, Inc. | Reed City |
| Putnam Funeral Home, Inc. | Coldwater |
| Putnam Funeral Home, Inc. | Union City |
| Querfeld Funeral Home | Dearborn |
| R. J. Nixon Funeral Home | Wyandotte |
| R.C. Aleks & Son Funeral Home, Inc. | Lincoln Park |
| Ralph W. Ridge III, Inc./D.B.A. Ralph Ridge F.H. | Trenton |
| Ramsey Funeral Home, Inc. | Harbor Beach |
| Ransford Funeral Home, Inc. | Caro |
| Raymond Funeral Home, Inc. | Hesperia |
| Reamer Galer Funeral Home | Pickford |
| Redmond Funeral Home | Kalamazoo |
| Reid Funeral Service and Chapel | L'Anse |
| Reitz Herzberg Funeral Home | Saginaw |
| Rewalt Funeral Home | Richmond |
