| JOJennie O Turkey Store - Rochester | Rochester | MN | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| JKJ Kozel & Sons, INC. | Rochester | NY | Fabricated Metal Product Manufacturing332311 | — | ◇ UNVERIFIED |
| JTJobsite Trailer CORP | Rochester | IN | Transportation Equipment Manufacturing336212 | — | ◇ 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 |
| KAKidder Associates | Rochester | MI | Machinery Manufacturing333922 | — | ◇ UNVERIFIED |
| KIKonecranes INC | Rochester | NH | Machinery Manufacturing333923 | — | ◇ UNVERIFIED |
| KIKwikwerks Industries Corporation | Rochester | NY | Machinery Manufacturing333511 | — | ◇ UNVERIFIED |
| LSLanovara Specialty Foods, INC. | Rochester | NY | Food Manufacturing311821 | — | ◇ UNVERIFIED |
| LCLeitzen Concrete Products, INC. | Rochester | MN | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| LNLi-cycle North America Hub INC | Rochester | NY | Chemical Manufacturing325180 | — | ◇ UNVERIFIED |
| LTLittle Thistle Brewing Company | Rochester | MN | Beverage and Tobacco Product Manufacturing312120 | — | ◇ UNVERIFIED |
| LILmc Industrial Contracting, INC. | Rochester | NY | Primary Metal Manufacturing331210 | — | ◇ UNVERIFIED |
| LPLou's Pastry LLC | Rochester | NH | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| LMLuna Magic INC | Rochester | NY | Plastics and Rubber Products Manufacturing326113 | — | ◇ UNVERIFIED |
| MDMailstar Direct LLC | Rochester | NY | Printing and Related Support Activities323113 | — | ◇ 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 |
| 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 |
| MGMichael Gilmore | Rochester | NY | Miscellaneous Manufacturing339999 | — | ◇ 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 |
| MTMossman Tebbs, LLC | Rochester | NY | Machinery Manufacturing333519 | — | ◇ UNVERIFIED |
| NMNexpress Materials-orc Pilot Coating Fac | Rochester | NY | Machinery Manufacturing333315 | — | ◇ UNVERIFIED |
| NWNigon Woodworks | Rochester | MN | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| NCNorth Coast Compressors | Rochester | NY | Machinery Manufacturing333912 | — | ◇ 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 |
