“P” is for Perfex, by the Camera Corporation of America.
The Camera Corporation of America existed for a little over ten years, from 1938 to 1949. It’s known primarily for it’s Perfex line of cameras.

The Forty-Four frequently is missing the leatherette to the right of the lens. If you find one with all the leatherette, that’ll probably double its value.

The Perfex DeLuxe was among the last cameras made by the Camera Corporation of America.

Like the Perfex Forty-Four, the DeLuxe had two knobs to the left of the lens.

Reference: McKeown’s Price Guide to Antique and Classic Cameras, 12th edition, ISBN 0-931838-40-1
The other cameras featured in this A to Z Challenge are linked on this page.