| 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 |
| TJThe Johnson Family of Rochester Minnesota LLC | Rochester | MN | Printing and Related Support Activities323110 | — | ◇ UNVERIFIED |
| TRThurston Road Site Cercla | Rochester | NY | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| TDTops Dress Blue Set-Ups | Rochester | NY | Apparel Manufacturing315210 | — | ◇ UNVERIFIED |
| TDTrachsel Dental Studio INC | Rochester | MN | Miscellaneous Manufacturing339116 | — | ◇ UNVERIFIED |
| TET-shirt Express | Rochester | NY | Printing and Related Support Activities323113 | — | ◇ UNVERIFIED |
| TSTs Staffing | Rochester | NY | Fabricated Metal Product Manufacturing332116 | — | ◇ UNVERIFIED |
| ULUltraphil LLC | Rochester | NY | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| UTUltra Tool and Manufacturing, Inc. | Rochester | NY | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| UPUpstate Pallets LLC | Rochester | NY | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| VTVal Tech Holdings, INC. | Rochester | NY | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| VBVhi Building Specialties, INC. | Rochester | NY | Nonmetallic Mineral Product Manufacturing327390 | — | ◇ UNVERIFIED |
| VCVigneri Chocolate, Inc. | Rochester | NY | Food Manufacturing311351 | — | ◇ UNVERIFIED |
| VCVigneri Chocolate, INC. | Rochester | NY | Food Manufacturing311320 | — | ◇ UNVERIFIED |
| VLVintage Lane Signs, Inc. | Rochester | NY | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| WVWa317943641 - Valley Fresh Foods INC | Rochester | WA | Food Manufacturing311615 | — | ◇ UNVERIFIED |
| WIWalter Imhoff | Rochester | IN | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| WMWegmans Market Street Complex 300 350 360 & 370 Wms | Rochester | NY | Food Manufacturing311991 | — | ◇ UNVERIFIED |
| WWWeld Works LLC | Rochester | NY | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| WBWestern Bituminous Prods | Rochester | NY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| WMWhitley Manufacturing Company Dba Modular Buildings Incorporated | Rochester | IN | Wood Product Manufacturing321991 | — | ◇ UNVERIFIED |
| WMWhitley Modular Builder | Rochester | IN | Wood Product Manufacturing321991 | — | ◇ UNVERIFIED |
| WMWordingham Machine Co., INC. | Rochester | NY | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| XTXactra Technologies, Inc. | Rochester | NY | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| XCXli Corporation | Rochester | NY | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| XAXpedx-alling and Cory | Rochester | NY | Plastics and Rubber Products Manufacturing326100 | — | ◇ UNVERIFIED |
| ZLZinot LLC | Rochester | NY | Fabricated Metal Product Manufacturing332322 | — | ◇ UNVERIFIED |
