I was just wondering the same. Our DS did PE only freshmen year. Will list the teacher then. I also in the manual read that you can list the CFA evaluator in that slot if no pe offered at school
If I recall correctly, my DD’s PE teacher from freshman year submitted her phys ed SOE.
Because she was in sports all year long, she didn’t take a separate PE class after freshman year. I think that’s why she was allowed to ask the freshman PE teacher to submit the SOE.