| 301 | K. Petroleum, Inc. | Gahanna, OH 43230 | Oil & Gas Operator | May 2025 |
| 302 | Kammer, Walter A. | Holland, NY 14080 | Gas Operator | Dec 2024 |
| 303 | Karen D. Mott & Mark D. Covert | Bolivar, NY 14715 | Oil & Gas Operator | Dec 2024 |
| 304 | Kastle Resources Enterprises Inc | Wooster, OH 44691 | Oil & Gas Operator | Dec 2024 |
| 305 | Kasturi Properties, LTD. | Dunkirk, NY 14048 | Gas Operator | Dec 2024 |
| 306 | Kathleen Palmer Third Party Special Needs Trust | Blasdell, NY 14219 | Gas Operator | Dec 2024 |
| 307 | Kazmark, Adam & Tara | Elma, NY 14059 | Gas Operator | Dec 2024 |
| 308 | Keicher Bros. | Cowlesville, NY 14037 | Gas Operator | Dec 2024 |
| 309 | Keith, Dennis | Waterville, NY 13480 | Gas Operator | Dec 2024 |
| 310 | Keller, Michael F. & Sharon Kay Ritchie | Alden, NY 14004 | Gas Operator | Dec 2024 |
| 311 | Kellogg, Nicole | Bergen, NY 14416 | Gas Operator | Dec 2024 |
| 312 | Kelly, Michael | Perry, NY 14530 | Gas Operator | Dec 2024 |
| 313 | Kent, Jennette M. | Great Valley, NY 14741 | Gas Operator | Dec 2024 |
| 314 | Kent, Kristin H. | Eden, NY 14057 | Gas Operator | Dec 2024 |
| 315 | Kerr, Allan A. And Shirley A. | Gowanda, NY 14070 | Gas Operator | Dec 2024 |
| 316 | Kettlebrook Energy, Inc. | Westfield, NY 14787 | Gas Operator | Dec 2024 |
| 317 | Keybank National Association, Trustee | Brooklyn, OH 44144 | Gas Operator | Dec 2024 |
| 318 | Kidder, Bruce | Jamestown, NY 14701 | Gas Operator | Dec 2024 |
| 319 | Kime Brothers | Avon, NY 14414 | Gas Operator | Dec 2024 |
| 320 | Kingsley, Craig | | Gas Operator | Dec 2024 |
| 321 | Kirsch, Doris R. | Strykersville, NY 14145 | Gas Operator | Dec 2024 |
| 322 | Klein Oil & Logging | Alma, NY 14708 | Oil & Gas Operator | Dec 2024 |
| 323 | Klimko, Nathan J. | Attica, NY 14011 | Gas Operator | Dec 2024 |
| 324 | Kneer, Donna | Portland, NY 14769 | Gas Operator | Dec 2024 |
| 325 | Knight, Michael L. | Ripley, NY 14775 | Gas Operator | Dec 2024 |
| 326 | Kolodczak, Debra | North Collins, NY 14111 | Gas Operator | Dec 2024 |
| 327 | Kotlowski, Keith | Alden, NY 14004 | Oil & Gas Operator | Dec 2024 |
| 328 | Kozaczka, Loretta M. | Gowanda, NY 14070 | Gas Operator | Dec 2024 |
| 329 | Kranz, Thomas | East Aurora, NY 14052 | Gas Operator | Dec 2024 |
| 330 | Krause, Michael J. & Tracy A. | Orchard Park, NY 14127 | Gas Operator | Dec 2024 |
| 331 | Krog, Peter L. & Kim R. | Orchard Park, NY 14127 | Gas Operator | Dec 2024 |
| 332 | Krotje, Dorothy C. | Franklinville, NY 14737 | Gas Operator | Dec 2024 |
| 333 | Kunkel, Richard A. DDS & Susan K. | Little Valley, NY 14755 | Gas Operator | Dec 2024 |
| 334 | Kwilos, Stanley | Angola, NY 14006 | Gas Operator | Dec 2024 |
| 335 | Laben, David Glenn & Janice W. | Darien Center, NY 14040 | Gas Operator | Dec 2024 |
| 336 | Labh Hospitality, Inc. | Westfield, NY 14787 | Gas Operator | Dec 2024 |
| 337 | Lackawanna City School District | Lackawanna, NY 14218 | Gas Operator | Dec 2024 |
| 338 | Landis, Andrew J. And Athanasia | Fredonia, NY 14063 | Gas Operator | Dec 2024 |
| 339 | Lane Oil Company, LLC | Northern Cambria, PA 15714 | Oil Operator | Dec 2024 |
| 340 | Lardo, Anthony P. Jr. | Lakeview, NY 14085 | Gas Operator | Dec 2024 |
| 341 | Large, William C. & Mary B. | Union Springs, NY 13160 | Gas Operator | Dec 2024 |
| 342 | Larson Drilling Corp. | Jamestown, NY 14702 | Gas Operator | Dec 2024 |
| 343 | Le Roy Central School | Le Roy, NY 14482 | Gas Operator | Dec 2024 |
| 344 | Learning Disabilities Association Of Wny | Buffalo, NY 14214 | Gas Operator | Dec 2024 |
| 345 | Legacy Acres, LLC | South Dayton, NY 14138 | Gas Operator | Dec 2024 |
| 346 | Lenape Resources LLC | Alexander, NY 14005 | Oil & Gas Operator | Dec 2024 |
| 347 | Leone, Thomas E. | Elma, NY 14059 | Gas Operator | Dec 2024 |
| 348 | Lepp, Paul N. | Cherry Creek, NY 14723 | Gas Operator | Dec 2024 |
| 349 | Lewis, Bryan | Andover, NY 14806 | Oil & Gas Operator | Dec 2024 |
| 350 | Lindstrom, Bruce C. | Sinclairville, NY 14782 | Gas Operator | Dec 2024 |
| 351 | Lischer, Michael J. | Elma, NY 14059 | Gas Operator | Dec 2024 |
| 352 | Little Iowa LLC | Sinclairville, NY 14782 | Gas Operator | Dec 2024 |
| 353 | Little, Jay R. | Limestone, NY 14753 | Oil & Gas Operator | Dec 2024 |
| 354 | Lone Wolf Operating, LLC | Billings, MT 59108 | Oil & Gas Operator | Apr 2025 |
| 355 | Lor-Rob Associates, LLC | East Bethany, NY 14054 | Gas Operator | Dec 2024 |
| 356 | Loretto, Jason C. | Alden, NY 14004 | Gas Operator | Dec 2024 |
| 357 | Lunge, James & Sally | Eden, NY 14057 | Gas Operator | Dec 2024 |
| 358 | M. J. McCaffery Oil Co. | Allegany, NY 14706 | Oil Operator | Dec 2017 |
| 359 | Macnichols, Jennifer | Akron, NY 14001 | Gas Operator | Dec 2024 |
| 360 | Mahl, Matthew J. | Springville, NY 14141 | Gas Operator | Dec 2024 |
| 361 | Maines, Wendy R. | Irving, NY 14081 | Gas Operator | Dec 2024 |
| 362 | Mance, Patricia M. | Eden, NY 14057 | Gas Operator | Dec 2024 |
| 363 | Mancuso, Richard L. | Le Roy, NY 14482 | Gas Operator | Dec 2024 |
| 364 | Maple Lane Farms Dairy And Grain LLC | Marietta, NY 13110 | Gas Operator | Dec 2024 |
| 365 | Marieff Petroleum, Inc. | Sagamore Hills, OH 44067 | Gas Operator | Dec 2024 |
| 366 | Mark T. Kellner Oil Co. | Olean, NY 14760 | Oil & Gas Operator | Dec 2024 |
| 367 | Markham, Charles A., Jr. & Janet E. | Gowanda, NY 14070 | Gas Operator | Dec 2024 |
| 368 | Martin, Landis | Geneva, NY 14456 | Gas Operator | Dec 2024 |
| 369 | Mascorella, Timothy James | Java Center, NY 14082 | Gas Operator | Dec 2024 |
| 370 | Mason, Harold J. | Waterville, NY 13480 | Gas Operator | Dec 2024 |
| 371 | Mayshark, James Page | Sherman, NY 14781 | Gas Operator | Dec 2024 |
| 372 | Mazurkiewicz, Gary, Kimberly, Matt | Perrysburg, NY 14129 | Gas Operator | Dec 2024 |
| 373 | McBride, Jane | Perry, NY 14530 | Gas Operator | Dec 2024 |
| 374 | McBride, Nicholas J. & Holly M. | Lakeland, FL 33810 | Gas Operator | Dec 2024 |
| 375 | McCaffery & Krampf Oil Co. | Allegany, NY 14706 | Oil Operator | Dec 2012 |
| 376 | McCaskey, Jeffrey A. | East Aurora, NY 14052 | Gas Operator | Dec 2024 |
| 377 | McColl, Francis E. | Le Roy, NY 14482 | Gas Operator | Dec 2024 |
| 378 | McCool John E | Youngsville, PA 16371 | Oil & Gas Operator | May 2025 |
| 379 | McCormick, Mark | Java Center, NY 14082 | Gas Operator | Dec 2024 |
| 380 | McCormick, Ronald R. | Java Center, NY 14082 | Gas Operator | Dec 2024 |
| 381 | McCormick, Terrance & Anne | Andover, NY 14806 | Oil & Gas Operator | Dec 2024 |
| 382 | McCracken Energy Services, LLC | Bradford, PA 16701 | Oil & Gas Operator | Dec 2024 |
| 383 | McCracken Oil & Gas, LLC | Bradford, PA 16701 | Oil & Gas Operator | Dec 2024 |
| 384 | McCracken, Carl A. III | | Oil & Gas Operator | Dec 2012 |
| 385 | McCracken, Cory | Bradford, PA 16701 | Oil & Gas Operator | Dec 2024 |
| 386 | McKellpee Energy Corp. | Olean, NY 14760 | Oil & Gas Operator | Dec 2024 |
| 387 | Mead, Nathaniel E | Irving, NY 14081 | Gas Operator | Dec 2024 |
| 388 | Meeder, Curt N. | Ripley, NY 14775 | Gas Operator | Dec 2024 |
| 389 | Megaenergy Operating, Inc. | Edmond, OK 73034 | Oil & Gas Operator | Jul 2015 |
| 390 | Meleen, Catherine M. & Ruch, Jerry E. | Westfield, NY 14787 | Gas Operator | Dec 2024 |
| 391 | Merrill, Brian G. | Depew, NY 14043 | Gas Operator | Dec 2024 |
| 392 | Mesa Energy, Inc. | Austin, TX 78755 | Oil & Gas Operator | Dec 2013 |
| 393 | Meter, Erin L. & William J. | Dansville, NY 14437 | Gas Operator | Dec 2024 |
| 394 | Meyer, David M. | South Wales, NY 14139 | Gas Operator | Dec 2024 |
| 395 | Miller Oil Company | Corsicana, TX 75110 | Oil & Gas Operator | Dec 2015 |
| 396 | Miller, Charles A., Jr. | South Dayton, NY 14138 | Gas Operator | Dec 2024 |
| 397 | Miller, Connie S. & Queen, Jennifere L | Blasdell, NY 14219 | Gas Operator | Dec 2024 |
| 398 | Miller, Henry G. | Perrysburg, NY 14129 | Gas Operator | Dec 2024 |
| 399 | Miller, Kathleen M. | Warsaw, NY 14569 | Gas Operator | Dec 2024 |
| 400 | Miller, Neil S. | Sherman, NY 14781 | Gas Operator | Dec 2024 |