| IIImaginant INC. | Pittsford, NY | Computer and Electronic Product Manufacturing334513 | — | ◇ UNVERIFIED |
| IPInformation Packaging CORP. | Macedon, NY | Paper Manufacturing322232 | — | ◇ UNVERIFIED |
| IIInnex Innovative Industries | Rochester, NY | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| IMIntegrated Medical Technologies, Inc. | Leicester, NY | Electrical Equipment, Appliance & Component Manufacturing335999 | — | ◇ UNVERIFIED |
| ITIntegrity Tool INC. | Ontario, NY | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| IIIntellimetal, INC. | Rochester, NY | Fabricated Metal Product Manufacturing332322 | — | ◇ UNVERIFIED |
 Jamestown Container of Rochester | Rochester, NY | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
 JAM Industries, Inc Payroll Account | Rochester, NY | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| JLJb Lumber LLC | Medina, NY | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| JCJCS Controls, Inc. | Rochester, NY | Machinery Manufacturing333310 | — | ◇ UNVERIFIED |
| JRJenn Riggio | North Chili, NY | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| JKJ Kozel & Sons, INC. | Rochester, NY | Fabricated Metal Product Manufacturing332311 | — | ◇ UNVERIFIED |
| JIJoyThru Inc. | Webster, NY | Leather and Allied Product Manufacturing316998 | — | ◇ UNVERIFIED |
| JTJ Tekt Torsen NA INC. | Rochester, NY | Transportation Equipment Manufacturing336350 | — | ◇ UNVERIFIED |
| JRJt Ryan2526 Company INC | Rochester, NY | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| JIJust in Time Cnc Machining, INC. | Rochester, NY | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| JPJust Press Print, LLC | Rochester, NY | Printing and Related Support Activities323112 | — | ◇ UNVERIFIED |
| KBK2 Brewing, INC. | Rochester, NY | Beverage and Tobacco Product Manufacturing312120 | — | ◇ UNVERIFIED |
| KLKatboocha LLC | Rochester, NY | Beverage and Tobacco Product Manufacturing312111 | — | ◇ UNVERIFIED |
| KBK. Barthelmes Mfg. CO. | Gates, NY | Machinery Manufacturing333515 | — | ◇ UNVERIFIED |
| KBK B Transport | Brockport, NY | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| KMKennedy Mechanical INC. | Brockport, NY | Machinery Manufacturing333999 | — | ◇ UNVERIFIED |
| KMKevin M Delyser | Marion, NY | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| KSKey Systems, Inc. | Victor, NY | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
 K&h Precision Products, INC. | Honeoye Falls, NY | Fabricated Metal Product Manufacturing332997 | — | ◇ UNVERIFIED |
| KKodak-elmgrove | No Locality Name to Migrate From 2002 Nei V3, NY | Chemical Manufacturing325992 | — | ◇ UNVERIFIED |
| KIKosmider Inc. | Henrietta, NY | Miscellaneous Manufacturing339950 | — | ◇ UNVERIFIED |
| KIKosmider Inc. | Geneseo, NY | Miscellaneous Manufacturing339950 | — | ◇ UNVERIFIED |
| KIKP Industrial, Inc. | Newark, NY | Fabricated Metal Product Manufacturing332722 | — | ◇ UNVERIFIED |
| KBKrapf Business Systems INC | Macedon, NY | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| KIKwikwerks Industries Corporation | Rochester, NY | Machinery Manufacturing333511 | — | ◇ UNVERIFIED |
| LFLabco Fabrication, Inc. | Victor, NY | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| LMLaGasse Machine & Fabrication | Lyons, NY | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| LELake Erie Holdings Llc-turk Hill Park Nysdec Site No 828161 | Fairport, NY | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| LSLanovara Specialty Foods, INC. | Rochester, NY | Food Manufacturing311821 | — | ◇ UNVERIFIED |
| LLLeomark, LLC | East Rochester, NY | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| LNLi-cycle North America Hub INC | Rochester, NY | Chemical Manufacturing325180 | — | ◇ UNVERIFIED |
| LILmc Industrial Contracting, INC. | Rochester, NY | Primary Metal Manufacturing331210 | — | ◇ UNVERIFIED |
| LMLuna Magic INC | Rochester, NY | Plastics and Rubber Products Manufacturing326113 | — | ◇ UNVERIFIED |
| LBLush Bacchus Corporation | Fairport, NY | Beverage and Tobacco Product Manufacturing312130 | — | ◇ UNVERIFIED |
| MFMaggie's Fine Sauces, LLC | Lima, NY | Food Manufacturing311941 | — | ◇ UNVERIFIED |
| MDMailstar Direct LLC | Rochester, NY | Printing and Related Support Activities323113 | — | ◇ UNVERIFIED |
| MPMammoth Property Holdings LLC | Rochester, NY | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| MCMaple Creek Farms | Rochester, NY | Food Manufacturing311991 | — | ◇ UNVERIFIED |
| MMMarlee MFG, Inc | Rochester, NY | Machinery Manufacturing333120 | — | ◇ UNVERIFIED |
| MPMarlette Plating CO | Rochester, NY | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| MIMarshall Ingredients, LLC | Wolcott, NY | Food Manufacturing311423 | — | ◇ UNVERIFIED |
| MLMary Louise Tuohey | Medina, NY | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| MDMastercraft Decorators Inc. | Macedon, NY | Printing and Related Support Activities323113 | — | ◇ UNVERIFIED |
| MIMc Intosh Box & Pallet Co., INC. | Geneva, NY | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
