| 301 | Kettlebrook Energy, Inc. | Westfield, NY 14787 | Gas Operator | Dec 2023 |
| 302 | Kidder, Bruce | Jamestown, NY 14701 | Gas Operator | Dec 2023 |
| 303 | Kime Brothers | Avon, NY 14414 | Gas Operator | Dec 2023 |
| 304 | Kirsch, Doris R. | Strykersville, NY 14145 | Gas Operator | Dec 2023 |
| 305 | Klein Oil & Logging | Alma, NY 14708 | Oil & Gas Operator | Dec 2023 |
| 306 | Klimko, Nathan J. | Attica, NY 14011 | Gas Operator | Dec 2023 |
| 307 | Klock, Carol H. | Auburn, NY 13021 | Gas Operator | Dec 2023 |
| 308 | Klosinski, David | Cattaraugus, NY 14719 | Gas Operator | Dec 2023 |
| 309 | Knight, Michael L. | Ripley, NY 14775 | Gas Operator | Dec 2023 |
| 310 | Kolodczak, Debra | North Collins, NY 14111 | Gas Operator | Dec 2023 |
| 311 | Kotlowski, Keith | Alden, NY 14004 | Oil & Gas Operator | Dec 2023 |
| 312 | Kozaczka, Loretta M. | Gowanda, NY 14070 | Gas Operator | Dec 2023 |
| 313 | Kranz, Thomas | East Aurora, NY 14052 | Gas Operator | Dec 2023 |
| 314 | Krause, Michael J. & Tracy A. | Orchard Park, NY 14127 | Gas Operator | Dec 2023 |
| 315 | Krog, Peter L. & Kim R. | Orchard Park, NY 14127 | Gas Operator | Dec 2023 |
| 316 | Krotje, Dorothy C. | Franklinville, NY 14737 | Gas Operator | Dec 2023 |
| 317 | Kunkel, Richard A. DDS & Susan K. | Little Valley, NY 14755 | Gas Operator | Dec 2023 |
| 318 | Kwilos, Stanley | Angola, NY 14006 | Gas Operator | Dec 2023 |
| 319 | Laben, David Glenn & Janice W. | Darien Center, NY 14040 | Gas Operator | Dec 2023 |
| 320 | Labh Hospitality, Inc. | Westfield, NY 14787 | Gas Operator | Dec 2023 |
| 321 | Lackawanna City School District | Lackawanna, NY 14218 | Gas Operator | Dec 2023 |
| 322 | Landis, Andrew J. And Athanasia | Fredonia, NY 14063 | Gas Operator | Dec 2023 |
| 323 | Lane Oil Company, LLC | Northern Cambria, PA 15714 | Oil Operator | Dec 2023 |
| 324 | Lardo, Anthony P. Jr. | Lakeview, NY 14085 | Gas Operator | Dec 2023 |
| 325 | Large, William C. & Mary B. | Union Springs, NY 13160 | Gas Operator | Dec 2023 |
| 326 | Larson Drilling Corp. | Jamestown, NY 14702 | Gas Operator | Dec 2023 |
| 327 | Le Roy Central School | Le Roy, NY 14482 | Gas Operator | Dec 2023 |
| 328 | Learning Disabilities Association Of Wny | Buffalo, NY 14214 | Gas Operator | Dec 2023 |
| 329 | Lefort, Marian G. | Strykersville, NY 14145 | Gas Operator | Dec 2023 |
| 330 | Legacy Acres, LLC | South Dayton, NY 14138 | Gas Operator | Dec 2023 |
| 331 | Lenape Resources LLC | Alexander, NY 14005 | Oil & Gas Operator | Dec 2023 |
| 332 | Leone, Thomas E. | Elma, NY 14059 | Gas Operator | Dec 2023 |
| 333 | Lepp, Paul N. | Cherry Creek, NY 14723 | Gas Operator | Dec 2023 |
| 334 | Lewis, Bryan | Andover, NY 14806 | Oil & Gas Operator | Dec 2023 |
| 335 | Lindstrom, Bruce C. | Sinclairville, NY 14782 | Gas Operator | Dec 2023 |
| 336 | Lischer, Michael J. | Elma, NY 14059 | Gas Operator | Dec 2023 |
| 337 | Little Iowa LLC | Sinclairville, NY 14782 | Gas Operator | Dec 2023 |
| 338 | Little, Jay R. | Limestone, NY 14753 | Oil & Gas Operator | Dec 2023 |
| 339 | Lone Wolf Operating, LLC | Billings, MT 59108 | Oil & Gas Operator | Sep 2024 |
| 340 | Lor-Rob Associates L.L.C. | East Bethany, NY 14054 | Gas Operator | Dec 2023 |
| 341 | Loretto, Jason C. | Alden, NY 14004 | Gas Operator | Dec 2023 |
| 342 | Lukan, James | Hamburg, NY 14075 | Gas Operator | Dec 2023 |
| 343 | Lunge, James & Sally | Eden, NY 14057 | Gas Operator | Dec 2023 |
| 344 | M. J. McCaffery Oil Co. | Allegany, NY 14706 | Oil Operator | Dec 2017 |
| 345 | Maines, Wendy R. | Irving, NY 14081 | Gas Operator | Dec 2023 |
| 346 | Mance, Patricia M. | Eden, NY 14057 | Gas Operator | Dec 2023 |
| 347 | Mancuso, Richard L. | Le Roy, NY 14482 | Gas Operator | Dec 2023 |
| 348 | Maple Lane Farms Dairy And Grain LLC | Marietta, NY 13110 | Gas Operator | Dec 2023 |
| 349 | Mariacher, Matthew | Elma, NY 14059 | Gas Operator | Dec 2023 |
| 350 | Marieff Petroleum, Inc. | Sagamore Hills, OH 44067 | Gas Operator | Dec 2023 |
| 351 | Mark T. Kellner Oil Co. | Olean, NY 14760 | Oil & Gas Operator | Dec 2023 |
| 352 | Markham, Charles A., Jr. & Janet E. | Gowanda, NY 14070 | Gas Operator | Dec 2023 |
| 353 | Martin, Landis | Geneva, NY 14456 | Gas Operator | Dec 2023 |
| 354 | Mascorella, Timothy James | Java Center, NY 14082 | Gas Operator | Dec 2023 |
| 355 | Mason, Harold J. | Waterville, NY 13480 | Gas Operator | Dec 2023 |
| 356 | Mayshark, James Page | Sherman, NY 14781 | Gas Operator | Dec 2023 |
| 357 | Mazurkiewicz, Gary, Kimberly, Matt | Perrysburg, NY 14129 | Gas Operator | Dec 2023 |
| 358 | McBride, Jane | Perry, NY 14530 | Gas Operator | Dec 2023 |
| 359 | McBride, Nicholas J. & Holly M. | Lakeland, FL 33810 | Gas Operator | Dec 2023 |
| 360 | McCaffery & Krampf Oil Co. | Allegany, NY 14706 | Oil Operator | Dec 2012 |
| 361 | McCaskey, Jeffrey A. | East Aurora, NY 14052 | Gas Operator | Dec 2023 |
| 362 | McColl, Francis E. | Le Roy, NY 14482 | Gas Operator | Dec 2023 |
| 363 | McCool John E | Youngsville, PA 16371 | Oil & Gas Operator | Sep 2024 |
| 364 | McCormick, Mark | Java Center, NY 14082 | Gas Operator | Dec 2023 |
| 365 | McCormick, Ronald R. | Java Center, NY 14082 | Gas Operator | Dec 2023 |
| 366 | McCormick, Terrance & Anne | Andover, NY 14806 | Oil & Gas Operator | Dec 2023 |
| 367 | McCracken Energy Services, LLC | Bradford, PA 16701 | Oil & Gas Operator | Dec 2023 |
| 368 | McCracken Oil & Gas, LLC | Bradford, PA 16701 | Oil & Gas Operator | Dec 2023 |
| 369 | McCracken, Carl A. III | | Oil & Gas Operator | Dec 2012 |
| 370 | McCracken, Cory | Bradford, PA 16701 | Oil & Gas Operator | Dec 2023 |
| 371 | McCray, Gordon M. | Clymer, NY 14724 | Gas Operator | Dec 2023 |
| 372 | McKellpee Energy Corp. | Olean, NY 14760 | Oil & Gas Operator | Dec 2023 |
| 373 | Mead, Nathaniel E | Irving, NY 14081 | Gas Operator | Dec 2023 |
| 374 | Meeder, Curt N. | Ripley, NY 14775 | Gas Operator | Dec 2023 |
| 375 | Megaenergy Operating, Inc. | Edmond, OK 73034 | Oil & Gas Operator | Jul 2015 |
| 376 | Meleen, Catherine M. & Ruch, Jerry E. | Westfield, NY 14787 | Gas Operator | Dec 2023 |
| 377 | Merrill, Brian G. | Depew, NY 14043 | Gas Operator | Dec 2023 |
| 378 | Mesa Energy, Inc. | Austin, TX 78755 | Oil & Gas Operator | Dec 2013 |
| 379 | Meter, Erin L. & William J. | Dansville, NY 14437 | Gas Operator | Dec 2023 |
| 380 | Meyer, David M. | South Wales, NY 14139 | Gas Operator | Dec 2023 |
| 381 | Miller Oil Company | Corsicana, TX 75110 | Oil & Gas Operator | Dec 2015 |
| 382 | Miller, Charles A., Jr. | South Dayton, NY 14138 | Gas Operator | Dec 2023 |
| 383 | Miller, Connie S. & Queen, Jennifere L | Blasdell, NY 14219 | Gas Operator | Dec 2023 |
| 384 | Miller, Henry G. | Perrysburg, NY 14129 | Gas Operator | Dec 2023 |
| 385 | Miller, Kathleen M. | Warsaw, NY 14569 | Gas Operator | Dec 2023 |
| 386 | Miller, Neil S. | Sherman, NY 14781 | Gas Operator | Dec 2023 |
| 387 | Milliman, John & Julie | Randolph, NY 14772 | Gas Operator | Dec 2023 |
| 388 | Milliman, Lee And Debora | Cattaraugus, NY 14719 | Gas Operator | Dec 2023 |
| 389 | Mills, Cary | Limestone, NY 14753 | Oil & Gas Operator | Dec 2023 |
| 390 | Mills, Donald R. & Kathleen A. | Le Roy, NY 14482 | Gas Operator | Dec 2023 |
| 391 | Mills, Roger A. | Greenwood, NY 14839 | Oil & Gas Operator | Dec 2023 |
| 392 | Minard Run Oil Co | Bradford, PA 16701 | Oil & Gas Operator | Dec 2023 |
| 393 | Monroe County Water Authority | Rochester, NY 14612 | Gas Operator | Dec 2023 |
| 394 | Monroe, Cameron | Westfield, NY 14787 | Gas Operator | Dec 2023 |
| 395 | Moog Inc. | East Aurora, NY 14052 | Gas Operator | Dec 2023 |
| 396 | Moore, Mark C. | Darien Center, NY 14040 | Gas Operator | Dec 2023 |
| 397 | Morley, Kenneth A. | Sinclairville, NY 14782 | Gas Operator | Dec 2023 |
| 398 | Morreale, Michael G. & John W. | Frewsburg, NY 14738 | Gas Operator | Dec 2023 |
| 399 | Morse, John R. | Portland, NY 14769 | Gas Operator | Dec 2023 |
| 400 | Mosher Gas, LLC | Knoxville, PA 16928 | Gas Operator | Dec 2023 |