| PCPolymer Conversions, Inc. | Orchard Park, NY | Miscellaneous Manufacturing339112 | 20–99 | ◐ LIKELY ACTIVE |
| PDPower Drives Inc. | Buffalo, NY | Fabricated Metal Product Manufacturing332912 | 100–499 | ◐ LIKELY ACTIVE |
| PPq | Buffalo, NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| PAPremier Aerospace Ny LLC | East Aurora, NY | Fabricated Metal Product Manufacturing332999 | — | ◐ LIKELY ACTIVE |
| PSPyrotek Sanborn | Sanborn, NY | Electrical Equipment, Appliance & Component Manufacturing335991 | 20–99 | ◐ LIKELY ACTIVE |
| QMQuaker Millwork & Lumber, Inc. | Orchard Park, NY | Wood Product Manufacturing321918 | 20–99 | ◐ LIKELY ACTIVE |
| QCQuality Control New York | Cheektowag, NY | Petroleum and Coal Products Manufacturing324121 | 1–19 | ◐ LIKELY ACTIVE |
| QCQueen City Fresh Foods, LLC | Lackawanna, NY | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| QCQueen City Meadery LLC | West Seneca, NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| RGReimann & Georger Corp | Buffalo, NY | Fabricated Metal Product Manufacturing332311 | 20–99 | ◐ LIKELY ACTIVE |
| RResurgence | Buffalo, NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
Retech Systems LLC - Milens | Tonawanda, NY | Machinery Manufacturing333994 | 1–19 | ◐ LIKELY ACTIVE |
| RBRise Baking Company, LLC | Lancaster, NY | Food Manufacturing311812 | 20–99 | ◐ LIKELY ACTIVE |
| RGRLG - Gintzler NY | Buffalo, NY | Paper Manufacturing322220 | 20–99 | ◐ LIKELY ACTIVE |
| RGRoberts Gordon LLC | Buffalo, NY | Machinery Manufacturing333413 | 20–99 | ◐ LIKELY ACTIVE |
| RIRUS Industries Inc. | Niagara Falls, NY | Fabricated Metal Product Manufacturing332721 | 20–99 | ◐ LIKELY ACTIVE |
| RRRustbelt Revival Distilling Company | Buffalo, NY | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| SSSafespan Scaffolding, LLC (Tonawanda Office) | Tonawanda, NY | Fabricated Metal Product Manufacturing332323 | 20–99 | ◐ LIKELY ACTIVE |
| STSamco Technologies, Inc. | Buffalo, NY | Machinery Manufacturing333318 | 20–99 | ◐ LIKELY ACTIVE |
| SFSantora Foods LLC | Depew, NY | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| SPSantora's Phase Ii LLC | Williamsville, NY | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| SGSassy Goat INC | Lockport, NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| SFSchneider's Fish and Seafood Corp. | Cheektowaga, NY | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| SVSchulze Vineyards and Winery | Burt, NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| SLSeakalin, LLC | Orchard Park, NY | Transportation Equipment Manufacturing336413 | — | ◐ LIKELY ACTIVE |
| SISefar INC. | Depew, NY | Miscellaneous Manufacturing339999 | — | ◐ LIKELY ACTIVE |
| SFShell Fab | West Seneca, NY | Nonmetallic Mineral Product Manufacturing327991 | 20–99 | ◐ LIKELY ACTIVE |
| SISnyder Industries Inc | Tonawanda, NY | Fabricated Metal Product Manufacturing332811 | 20–99 | ◐ LIKELY ACTIVE |
| SSSolid Surfaces NY Buffalo | Cheektowaga, NY | Nonmetallic Mineral Product Manufacturing327991 | 20–99 | ◐ LIKELY ACTIVE |
| SASolstice Advanced Materials US Inc. | Buffalo, NY | Chemical Manufacturing325120 | 100–499 | ◐ LIKELY ACTIVE |
| SISpacetis, INC. | Buffalo, NY | Computer and Electronic Product Manufacturing334511 | — | ◐ LIKELY ACTIVE |
| SESparcz Engineering Incorporated | Lancaster, NY | Miscellaneous Manufacturing339999 | — | ◐ LIKELY ACTIVE |
| SLSpring Lake Winery LLC | Lockport, NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| SUStarline USA | Grand Island, NY | Printing and Related Support Activities323111 | 100–499 | ◐ LIKELY ACTIVE |
| SBSterling Beverage Co. | Buffalo, NY | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| SYStock Yards Buffalo | Blasdell, NY | Food Manufacturing311612 | 20–99 | ◐ LIKELY ACTIVE |
| SMStony Mfg., INC. | Elma, NY | Fabricated Metal Product Manufacturing332710 | — | ◐ LIKELY ACTIVE |
| SBSweetlife by Sucro | Buffalo, NY | Food Manufacturing311314 | 20–99 | ◐ LIKELY ACTIVE |
| TMTaylor Metalworks | Orchard Park, NY | Fabricated Metal Product Manufacturing332710 | 20–99 | ◐ LIKELY ACTIVE |
| TTTen Thousand Vines | Hamburg, NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| TCThe Cider Project | Buffalo, NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| TCThe Cobblehurst Estate Winery | Gasport, NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| TBThree Bear Meadery, LLC | Hamburg, NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| TRTime Release Sciences Inc. | Lackawanna, NY | Plastics and Rubber Products Manufacturing326150 | 100–499 | ◐ LIKELY ACTIVE |
| TFTMAC Food Services, Inc. | Buffalo, NY | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| TTonawanda | Tonawanda, NY | Machinery Manufacturing333243 | 100–499 | ◐ LIKELY ACTIVE |
| TSTop Seedz LLC | Buffalo, NY | Food Manufacturing311821 | 20–99 | ◐ LIKELY ACTIVE |
| TFTreehouse Foods | Tonawanda, NY | Food Manufacturing311821 | 100–499 | ◐ LIKELY ACTIVE |
| TDTricor Direct, INC. | Buffalo, NY | Fabricated Metal Product Manufacturing332812 | — | ◐ LIKELY ACTIVE |
| TBTrinity Biotech Immco | Williamsville, NY | Chemical Manufacturing325413 | 1–19 | ◐ LIKELY ACTIVE |