ClubLocationLeagueTierFounded
Pescina Valle del Giovenco—Dissolved in 2010—2005
Phitsanulok—Thai League 3 - Northern Region—2005
Phoenix Ulmu—Dissolved in 2024—2005
Platinum—SLFA First Division—2005Pluakdaeng United—Thai League 3 - Eastern Region—2005
Policía de Lara—Dissolved in 2017—2005Prefab 05 Modelu—Dissolved in 2008—2005
Presikhaaf—Dissolved in 2014—2005Pro Desenzano—Promozione Lombardia—2005Progresul București [2005]—Liga V - București—2005
Puskás Akadémia—NB I—2005Puskás Akadémia II—NB III - Northwest—2005
REO—Dissolved in 2012—2005
RFC Union Lëtzebuerg—Nationaldivisioun—2005
RSSC United—Dissolved in 2015—2005
RSV Göttingen 05—Dissolved in 2013—2005Rayo Zuliano—Primera División Venezolana—2005
Real Brasil—Dissolved in 2009—2005
Reilac Shiga—JFL—2005
Rincón—Divisional D—2005Riteriai—A Lyga—2005Roasso Kumamoto—J3 League—2005Ryutsu Keizai University—Kanto University Soccer League - Division 1—2005
SPA—Dissolved in 2015—2005
SW Bregenz—Regionalliga West—2005
Sagolband United—Manipur State League—2005Sakon Nakhon—Thailand Semi-Pro League—2005Samutsongkhram—Thai League 3 - Western Region—2005
Sasco—Dissolved in 201?—2005Serra Branca—Campeonato Paraibano - 1ª Divisão—2005