Which cells do not have perforated cell walls?
B. Companion cell
C. Sieve tube
A cell with perforated cell walls is one that has holes in it. The perforations in the cell membrane/cell wall of a biological cell cause the cell to lysis (break apart/pop). Pits can be found on the walls of Tracheids. Tracheids do not contain perforations, unlike vessel components. Perforations in the common walls of the vessels connect them. Perforated end walls form sieve plates in sieve tubes.
As a result, option A. Tracheids is the correct answer.
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