| 1 | Laben, David Glenn & Janice W. | Darien Center, NY 14040 | Gas Operator | Dec 2023 |
| 2 | Labh Hospitality, Inc. | Westfield, NY 14787 | Gas Operator | Dec 2023 |
| 3 | Lackawanna City School District | Lackawanna, NY 14218 | Gas Operator | Dec 2023 |
| 4 | Landis, Andrew J. And Athanasia | Fredonia, NY 14063 | Gas Operator | Dec 2023 |
| 5 | Lane Oil Company, LLC | Northern Cambria, PA 15714 | Oil Operator | Dec 2023 |
| 6 | Lardo, Anthony P. Jr. | Lakeview, NY 14085 | Gas Operator | Dec 2023 |
| 7 | Large, William C. & Mary B. | Union Springs, NY 13160 | Gas Operator | Dec 2023 |
| 8 | Larson Drilling Corp. | Jamestown, NY 14702 | Gas Operator | Dec 2023 |
| 9 | Le Roy Central School | Le Roy, NY 14482 | Gas Operator | Dec 2023 |
| 10 | Learning Disabilities Association Of Wny | Buffalo, NY 14214 | Gas Operator | Dec 2023 |
| 11 | Lefort, Marian G. | Strykersville, NY 14145 | Gas Operator | Dec 2023 |
| 12 | Legacy Acres, LLC | South Dayton, NY 14138 | Gas Operator | Dec 2023 |
| 13 | Lenape Resources LLC | Alexander, NY 14005 | Oil & Gas Operator | Dec 2023 |
| 14 | Leone, Thomas E. | Elma, NY 14059 | Gas Operator | Dec 2023 |
| 15 | Lepp, Paul N. | Cherry Creek, NY 14723 | Gas Operator | Dec 2023 |
| 16 | Lewis, Bryan | Andover, NY 14806 | Oil & Gas Operator | Dec 2023 |
| 17 | Lindstrom, Bruce C. | Sinclairville, NY 14782 | Gas Operator | Dec 2023 |
| 18 | Lischer, Michael J. | Elma, NY 14059 | Gas Operator | Dec 2023 |
| 19 | Little Iowa LLC | Sinclairville, NY 14782 | Gas Operator | Dec 2023 |
| 20 | Little, Jay R. | Limestone, NY 14753 | Oil & Gas Operator | Dec 2023 |
| 21 | Lone Wolf Operating, LLC | Billings, MT 59108 | Oil & Gas Operator | Sep 2024 |
| 22 | Lor-Rob Associates L.L.C. | East Bethany, NY 14054 | Gas Operator | Dec 2023 |
| 23 | Loretto, Jason C. | Alden, NY 14004 | Gas Operator | Dec 2023 |
| 24 | Lukan, James | Hamburg, NY 14075 | Gas Operator | Dec 2023 |
| 25 | Lunge, James & Sally | Eden, NY 14057 | Gas Operator | Dec 2023 |