| 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 | 1-19 | ◇ 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 |
| SJSimone & Juliet LLC | Rochester | NY | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| SSSmoke Shack Jerky, LLC | Rochester | NY | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| SCSmyth Company | Rochester | MN | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| SLSonaris, LLC | Rochester | NY | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| SLSpectex, LLC | Rochester | NH | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| SDSpringboard Development CO Dba Affordable Buttons | Rochester | MN | Miscellaneous Manufacturing339993 | — | ◇ UNVERIFIED |
| SIStaach INC. | Rochester | NY | Furniture and Related Product Manufacturing337127 | — | ◇ UNVERIFIED |
| SBStrange Bird Beer & Barrel House LLC | Rochester | NY | Beverage and Tobacco Product Manufacturing312120 | — | ◇ UNVERIFIED |
| SFStrode Farm Services | Rochester | IL | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| SSSuperior Steel, INC. | Rochester | NY | Primary Metal Manufacturing331222 | — | ◇ UNVERIFIED |
| SSSurmeier & Surmeier INC | Rochester | IL | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| SVSwiss Valley Farms Dba Rochester Cheese | Rochester | MN | Food Manufacturing311513 | — | ◇ UNVERIFIED |
| TST & S Manufacturing, LLC | Rochester | MN | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| TMTel-tru Manufacturing, INC. | Rochester | NY | Computer and Electronic Product Manufacturing334519 | — | ◇ UNVERIFIED |
| TBThe Bagel Shop of Rochester INC. | Rochester | NY | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| TBThe Binding Site | Rochester | MN | Printing and Related Support Activities323120 | — | ◇ UNVERIFIED |
| TRThurston Road Site Cercla | Rochester | NY | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| TDTops Dress Blue Set-Ups | Rochester | NY | Apparel Manufacturing315210 | — | ◇ UNVERIFIED |
