| MMMarlee MFG, Inc | Rochester | NY | Machinery Manufacturing333120 | — | ◇ UNVERIFIED |
| MPMarlette Plating CO | Rochester | NY | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| MCMathy Construction CO - Plant 52 | Rochester | MN | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MPMercury Print Productions, Inc. | Rochester | NY | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| MPMerlin Printing Enterprises INC | Rochester | NY | Printing and Related Support Activities323113 | — | ◇ UNVERIFIED |
| MPMerlin Printing Enterprises, INC. | Rochester | NY | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| MRMfg. Resources, INC. | Rochester | NY | Fabricated Metal Product Manufacturing332322 | — | ◇ UNVERIFIED |
| MSMichael Stevens and Felix Furio Dba Rochester Scre | Rochester | NY | Printing and Related Support Activities323119 | — | ◇ UNVERIFIED |
| MTMichael T. Schmitt | Rochester | NY | Machinery Manufacturing333243 | — | ◇ UNVERIFIED |
| MPMicroera Power at Ahead Energy | Rochester | NY | Machinery Manufacturing333415 | — | ◇ UNVERIFIED |
| MAMicromod Automation & Controls INC. | Rochester | NY | Computer and Electronic Product Manufacturing334513 | — | ◇ UNVERIFIED |
| MSMid States Retreading & Wholesale INC | Rochester | MN | Plastics and Rubber Products Manufacturing326212 | — | ◇ UNVERIFIED |
| MGMolecular Glasses inc. | Rochester | NY | Chemical Manufacturing325998 | — | ◇ UNVERIFIED |
| MBMonarch Bullet | Rochester | WA | Fabricated Metal Product Manufacturing332992 | — | ◇ UNVERIFIED |
| MKMonroe Kitchen Equipment INC | Rochester | NY | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| MGMorris Group, INC. | Rochester | NY | Machinery Manufacturing333517 | — | ◇ UNVERIFIED |
| NMNexpress Materials-orc Pilot Coating Fac | Rochester | NY | Machinery Manufacturing333315 | — | ◇ UNVERIFIED |
| NINu-kote International | Rochester | NY | Miscellaneous Manufacturing339944 | — | ◇ UNVERIFIED |
| OSOld Stumpblower Cider Works, LLC | Rochester | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◇ UNVERIFIED |
| OPOTEX Protective, Inc. | Rochester | NY | Food Manufacturing311111 | — | ◇ UNVERIFIED |
| PBPad Business Forms, Inc | Rochester | NY | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| PSPaley Studios LTD. | Rochester | NY | Primary Metal Manufacturing331210 | — | ◇ UNVERIFIED |
| PSPallet Services, INC. | Rochester | NY | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| PCParadiso Consolidated Enterprises LLC | Rochester | NY | Textile Product Mills314999 | — | ◇ UNVERIFIED |
| PCParadiso Consolidated Enterprises LLC | Rochester | NY | Textile Product Mills314999 | — | ◇ UNVERIFIED |
| PSPauls Station of Webster | Rochester | NY | Nonmetallic Mineral Product Manufacturing327992 | — | ◇ UNVERIFIED |
| PCPeridot Clothing, LLC | Rochester | MI | Apparel Manufacturing315210 | — | ◇ UNVERIFIED |
| PCPPI Corp | Rochester | NY | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| PDPrecision Design Systems | Rochester | NY | Electrical Equipment, Appliance & Component Manufacturing335314 | — | ◇ UNVERIFIED |
| PLPrivate Label Foods INC. | Rochester | NY | Food Manufacturing311941 | — | ◇ UNVERIFIED |
| PRPrometheus RF LLC | Rochester | NY | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| PAPuppridge All Natural Treats LLC | Rochester | NY | Food Manufacturing311111 | — | ◇ UNVERIFIED |
| RARa Atelier, LLC | Rochester | NY | Electrical Equipment, Appliance & Component Manufacturing335122 | — | ◇ UNVERIFIED |
| RCRadioMax Communications Inc. | Rochester | NY | Computer and Electronic Product Manufacturing334220 | — | ◇ UNVERIFIED |
| ROReagan Outdoor Advertising | Rochester | MN | Miscellaneous Manufacturing339950 | — | ◇ UNVERIFIED |
| RGRichmond Group INC | Rochester | NY | Food Manufacturing311412 | — | ◇ UNVERIFIED |
| RPRid-lom Precision Mfg. CORP. | Rochester | NY | Machinery Manufacturing333514 | — | ◇ UNVERIFIED |
| RCRochester Concrete Products | Rochester | MN | Nonmetallic Mineral Product Manufacturing327331 | — | ◇ UNVERIFIED |
| RSRochester Sand & Gravel - Plant 3 | Rochester | MN | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| RSRochester Signs Since 1931 INC. | Rochester | NY | Printing and Related Support Activities323115 | — | ◇ UNVERIFIED |
| RFR.p. Fedder Corporation | Rochester | NY | Machinery Manufacturing333411 | — | ◇ UNVERIFIED |
| RHRSBC Holdings, LLC | Rochester | NY | Beverage and Tobacco Product Manufacturing312120 | — | ◇ UNVERIFIED |
| RCRuskin Company Rochester Plant | Rochester | IN | Machinery Manufacturing333413 | — | ◇ UNVERIFIED |
| SASanctuary Atc | Rochester | NH | Chemical Manufacturing325411 | — | ◇ UNVERIFIED |
 Sandisk Technologies INC | Rochester | MN | Computer and Electronic Product Manufacturing334112 | — | ◇ UNVERIFIED |
| SCSchwab CORP. | Rochester | NY | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
 Seagate Technology | Rochester | MN | Computer and Electronic Product Manufacturing334112 | — | ◇ UNVERIFIED |
| SSSherwood Specialties INC | Rochester | NY | Machinery Manufacturing333911 | — | ◇ UNVERIFIED |
| SPSign Power INC. | Rochester | NH | Miscellaneous Manufacturing339950 | — | ◇ UNVERIFIED |
| SCSilver Creek Stoneworks INC | Rochester | MN | Nonmetallic Mineral Product Manufacturing327331 | — | ◇ UNVERIFIED |
