| LDLake Distilling LLC | King Ferry | NY | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LDLake Drum Brewing | Waterloo | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LPLake Placid Spirits | Lake Placid | NY | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LPLandscape Paintings LLC | Upper Jay | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LPLandscape Paintings LLC | Wilmington | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LPLandscape Paintings LLC | Wadhams | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LULangford USA | North Collins | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LSLast Shot Distillery | Skaneateles | NY | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LCLaurel Creek Vineyards & Winery | Laurel | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LFLawrence Farms Orchards, INC. | Newburgh | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LRLedge Rock Hill Winery | Waterford | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LBLeft Bank Ciders | Catskill | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LVLeidenfrost Vineyards LLC | Hector | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LQLe Q Landing L.l.c. | Lockport | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LLeseurre | Hammondsport | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LVLiberty Vineyards & Winery | Sheridan | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LOLife of Reilley Distilling Co. | Cazenovia | NY | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LBLilly Belle Meads | West Seneca | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LWLinc's Winery | Elizaville | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LCLindner's Cider | Hamden | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LALiquid Altitude | Wallkill | NY | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LFLiquid Fables | Beacon | NY | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LSLI Salted Spirits | Sayville | NY | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LBLiten Buffel | Middleport | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LALittle Apple Cidery INC. | Hillsdale | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LCLittle Chicago Distilleries LLC | Olean | NY | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LCLittle Clover Wine Company | Watkins Glen | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LHLittle House Food and Beverage | Trumansburg | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LRLiving Roots Wine & Company LLC | Hammondsport | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LGLoa-mar Group LLC | Syracuse | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LFLocal Fare | Ithaca | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LDLockhouse Distillery | Buffalo | NY | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LGLocust Grove Brewing Company, LLC | Milton | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LMLone Maple Farm, LLC | Binghamton | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LCLong Cliff Vineyard & Winery | Sanborn | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LILong Island Custom Wine LLC | Far Rockaway | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LVLoughlin Vineyards, INC. | Sayville | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LVLucas Vineyards | Interlaken | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LSLuckey Spirits | Greenwich | NY | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| MVMacari Vineyards & Winery LTD. | Cutchogue | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MTMadrona Tasting Room | Chenango Forks | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MRMagnus Ridge Winery | Rock Stream | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MFMagpie Farms | Bainbridge | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MSMain Street Winery, LLC | Arcade | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MFMajestic Farms | Wurtsboro | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MLMakesomeroom, LLC. | Greenfield Center | NY | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| MCMaplestone's Cider LLC | Queens | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| M1Mars 11 | Farmingdale | NY | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| MCMartha Clara Vineyards | Riverhead | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MMasseria | New Berlin | NY | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |