| 1 | P&H Gas, LLC | Fredonia, NY 14063 | Gas Operator | Dec 2022 |
| 2 | Palizay, Paul | Alden, NY 14004 | Gas Operator | Dec 2022 |
| 3 | Pan Energy Company, Inc. | Orchard Park, NY 14127 | Oil & Gas Operator | Dec 2022 |
| 4 | Panama Central School District | Panama, NY 14767 | Gas Operator | Dec 2022 |
| 5 | Parmelee, Terrence G. E., Jr. | Chagrin Falls, OH 44023 | Gas Operator | Dec 2022 |
| 6 | Partyka, Pauline D. | Forestville, NY 14062 | Gas Operator | Dec 2022 |
| 7 | Pasnik, Matthew J., Pasnik, Linda H. | Eden, NY 14057 | Gas Operator | Dec 2022 |
| 8 | Pefley Oil & Gas, Inc. | Colden, NY 14033 | Gas Operator | Dec 2022 |
| 9 | Pelletter, James J & Weist, Richard M | Fredonia, NY 14063 | Gas Operator | Dec 2022 |
| 10 | Pembroke Central School District | Corfu, NY 14036 | Gas Operator | Dec 2022 |
| 11 | Pennhills Resources LLC | MT. Jewett, PA 16740 | Oil & Gas Operator | Jan 2024 |
| 12 | Perkins & Perkins Oil Co. Inc. | Allegany, NY 14706 | Oil & Gas Operator | Dec 2022 |
| 13 | Pero Farms Inc. | Brant, NY 14027 | Gas Operator | Dec 2022 |
| 14 | Perry, Robert & Elizabeth | Dewittville, NY 14728 | Gas Operator | Dec 2022 |
| 15 | Peterson, Thomas M. | Jamestown, NY 14701 | Oil & Gas Operator | Dec 2022 |
| 16 | Piall, Theresa | Irving, NY 14081 | Gas Operator | Dec 2022 |
| 17 | Piedmont Resources Corporation | Etna, NY 13062 | Oil Operator | Dec 2022 |
| 18 | Pine Oil Company | Cibolo, TX 78108 | Oil & Gas Operator | Dec 2022 |
| 19 | Pinzok, Michael & Linda | Ripley, NY 14775 | Gas Operator | Dec 2022 |
| 20 | Plants & Goodwin Inc | Bradford, PA 16701-3733 | Oil & Gas Operator | Dec 2018 |
| 21 | PLF Energy, LLC | Le Roy, NY 14482 | Gas Operator | Dec 2022 |
| 22 | Plick Enterprises, Inc. | Wellsville, NY 14895 | Oil & Gas Operator | Dec 2022 |
| 23 | Porebski, Adam R. | Gerry, NY 14740 | Gas Operator | Dec 2022 |
| 24 | PPP Future Development Inc. | Alexander, NY 14005 | Oil & Gas Operator | Dec 2022 |
| 25 | Preischel, Anthony H. | Eden, NY 14057 | Gas Operator | Dec 2022 |
| 26 | Purdy, Sean P. & Deanna M. | Cassadaga, NY 14718 | Gas Operator | Dec 2022 |