| KBKnickerbocker Bed Company | Dryden | NY | Printing and Related Support Activities323110 | — | ◇ UNVERIFIED |
| KLKodak Light Blocking New Materials LLC Formerly | Rochester | NY | Chemical Manufacturing325992 | — | ◇ UNVERIFIED |
| KMKodak Manitou | Rochester | NY | Chemical Manufacturing325992 | — | ◇ UNVERIFIED |
| KPKodak Pe Tech LLC Formerly | Rochester | NY | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| KFKonica Film Paper & Photochem Mfg Plant | Glen Cove | NY | Chemical Manufacturing325992 | — | ◇ UNVERIFIED |
| KTKris - Tech Wire CO INC | Rome | NY | Primary Metal Manufacturing331319 | — | ◇ UNVERIFIED |
| KWKurts & Wolfe Chemical CO INC | Bronx | NY | Chemical Manufacturing325188 | — | ◇ UNVERIFIED |
| LTL3harris Technologies, INC. | Rochester | NY | Computer and Electronic Product Manufacturing334511 | — | ◇ UNVERIFIED |
| LTL3 Technologies Link Simulation & Training | Binghamton | NY | Machinery Manufacturing333318 | — | ◇ UNVERIFIED |
| LFLabco Fabrication INC | Palmyra | NY | Fabricated Metal Product Manufacturing332999 | 1-19 | ◇ UNVERIFIED |
| LNLafarge North America INC Genesee Rmx | Lancaster | NY | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| LTLancaster Tank and Steel Products | Buffalo | NY | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| LVLance Valve | Lancaster | NY | Fabricated Metal Product Manufacturing332911 | — | ◇ UNVERIFIED |
| LFLashers Finishing | Castleton | NY | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| LFLawnhurst Farms | Stanley | NY | Chemical Manufacturing325120 | — | ◇ UNVERIFIED |
| LBL & B Products CORP | Hudson | NY | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| LCLcp Chemicals | Syracuse | NY | Chemical Manufacturing325181 | — | ◇ UNVERIFIED |
| LFLead Fabricators INC | Long Island City | NY | Fabricated Metal Product Manufacturing332919 | — | ◇ UNVERIFIED |
| LSLee Spring CO. | Brooklyn | NY | Fabricated Metal Product Manufacturing332611 | — | ◇ UNVERIFIED |
| LPLe Parker Meridien-109 West 56th St | New York | NY | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| LBLiberty Brass Turning CO Former | Long Island City | NY | Fabricated Metal Product Manufacturing332721 | — | ◇ UNVERIFIED |
| LHLiberty Heat Treating CO INC | Ozone Park | NY | Fabricated Metal Product Manufacturing332811 | — | ◇ UNVERIFIED |
| LILiberty Industrial Finishing Property | Brentwood | NY | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| LRLiberty Ready Mix INC | Jamaica | NY | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| LFLifestyle Forms & Display CO | Brooklyn | NY | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| LLLighthouse Landing - Former Gm Plant | Tarrytown | NY | Transportation Equipment Manufacturing336000 | — | ◇ UNVERIFIED |
| LOLignetics of New England - Schuyler | Schuyler | NY | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
 Lincoln Machine Parts Cor | Bronx | NY | Fabricated Metal Product Manufacturing332116 | — | ◇ UNVERIFIED |
| LLLinde LLC | Feura Bush | NY | Chemical Manufacturing325120 | — | ◇ UNVERIFIED |
| LSLi Script | Woodbury | NY | Textile Mills313000 | — | ◇ UNVERIFIED |
| LKLith Kem Ko | Lynbrook | NY | Chemical Manufacturing325188 | — | ◇ UNVERIFIED |
| LJL J G Stickley | Fayetteville | NY | Furniture and Related Product Manufacturing337122 | — | ◇ UNVERIFIED |
| LMLockheed Martin Control Systems | Johnson City | NY | Computer and Electronic Product Manufacturing334000 | — | ◇ UNVERIFIED |
| LMLockheed Martin CORP - Remediation | Utica | NY | Computer and Electronic Product Manufacturing334412 | — | ◇ UNVERIFIED |
| LMLoughberry Manufacturing Corporation | Saratoga Springs | NY | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| LHLouis Hornick CO INC | Haverstraw | NY | Textile Mills313310 | — | ◇ UNVERIFIED |
| LILufkin Industries LLC | Wellsville | NY | Machinery Manufacturing333613 | — | ◇ UNVERIFIED |
| LBLvstig Bros INC | Brooklyn | NY | Furniture and Related Product Manufacturing337122 | — | ◇ UNVERIFIED |
| LBLyonsdale Biomass, LLC | Lyons Falls | NY | Fabricated Metal Product Manufacturing332439 | — | ◇ UNVERIFIED |
| MSMack Studios Displays INC | Auburn | NY | Miscellaneous Manufacturing339950 | — | ◇ UNVERIFIED |
| MNMagic Novelty CO | New York | NY | Miscellaneous Manufacturing339910 | — | ◇ UNVERIFIED |
| MIMagtrol INC | West Seneca | NY | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| MPMajestic Packaging CO | Bohemia | NY | Printing and Related Support Activities323119 | — | ◇ UNVERIFIED |
| MQMalone Quarry | North Bangor | NY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MPMana Products INC | Long Island City | NY | Chemical Manufacturing325620 | — | ◇ UNVERIFIED |
| MPMana Products INC | Long Island City | NY | Chemical Manufacturing325620 | — | ◇ UNVERIFIED |
| MWManchester Wood INC | Granville | NY | Furniture and Related Product Manufacturing337122 | — | ◇ UNVERIFIED |
| MUManex USA | Brooklyn | NY | Transportation Equipment Manufacturing336999 | — | ◇ UNVERIFIED |
| MBMarietta By Voyant | Cortland | NY | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| MHMarietta Holding Corp., D.b.a. Central Avenue Properties | Cortland | NY | Chemical Manufacturing325611 | — | ◇ UNVERIFIED |
