| 501 | Saint John Exploration & Production, Inc. | Williamsville, NY 14221 | Oil Operator | Dec 2025 |
| 502 | Salerno, Peter T., Jr. | Clyde, NY 14433 | Gas Operator | Dec 2025 |
| 503 | Sam Koehler Enterprises, Inc. | Andover, NY 14806 | Oil & Gas Operator | Dec 2025 |
| 504 | Samuelson, Peter Philip | Bemus Point, NY 14712 | Gas Operator | Dec 2025 |
| 505 | Sanders, Alice M. | Fredonia, NY 14063 | Gas Operator | Dec 2025 |
| 506 | Saxton, Richard W. | Union Springs, NY 13160 | Gas Operator | Dec 2025 |
| 507 | Scanfield, LLC | Russell, PA 16345 | Gas Operator | Dec 2025 |
| 508 | Schichtel'S Nursery, Inc. | Springville, NY 14141 | Gas Operator | Dec 2025 |
| 509 | Schiralli, Bradley L. | Bolivar, NY 14715 | Oil & Gas Operator | Dec 2025 |
| 510 | Schmidt, John T., Jr. | Dunkirk, NY 14048 | Gas Operator | Dec 2025 |
| 511 | Schreiber, Donald And Marilyn | Eden, NY 14057 | Gas Operator | Dec 2025 |
| 512 | Schreiner Oil & Gas Inc | Prescott, AZ 86303 | Oil & Gas Operator | Dec 2023 |
| 513 | Schupp, David And Barbara | Eden, NY 14057 | Gas Operator | Dec 2025 |
| 514 | Schwartz, Randy L. | West Valley, NY 14171 | Gas Operator | Dec 2025 |
| 515 | Schweikert, Donna C. | Springville, NY 14141 | Gas Operator | Dec 2025 |
| 516 | Scott'S Peek 'N Peak, LLC | Erie, PA 16509 | Gas Operator | Dec 2025 |
| 517 | Seaport Natural Gas Co., Inc. | Angola, NY 14006 | Gas Operator | Dec 2025 |
| 518 | Seibel Modern MFG. & Welding Corp. | Lancaster, NY 14086 | Gas Operator | Dec 2025 |
| 519 | Seifert, Timothy M. | Caledonia, NY 14423 | Gas Operator | Dec 2025 |
| 520 | Seitz Farms, Inc. | Phelps, NY 14532 | Gas Operator | Dec 2025 |
| 521 | Seneca Resources Co LLC | Cranberry Township, PA 16066 | Oil & Gas Operator | Apr 2026 |
| 522 | Seneca Resources Corporation | Houston, TX 77002 | Oil & Gas Operator | Dec 2017 |
| 523 | Seneca Stone Corporation | Seneca Falls, NY 13148 | Gas Operator | Dec 2025 |
| 524 | Senske, Richard S. | Ashville, NY 14710 | Gas Operator | Dec 2025 |
| 525 | Sescil, Douglas W. | Akron, NY 14001 | Gas Operator | Dec 2025 |
| 526 | Severtson, James C. | Allegany, NY 14706 | Oil & Gas Operator | Dec 2025 |
| 527 | Shag Bark Land And Cattle Co. LLC | Olean, NY 14760 | Oil & Gas Operator | Dec 2021 |
| 528 | Shattuck, Frank E. & Carol D. | Eden, NY 14057 | Gas Operator | Dec 2025 |
| 529 | Sheedy, John D. | North Tonawanda, NY 14120 | Gas Operator | Dec 2025 |
| 530 | Shelex Drilling Inc | Lexington, KY 40523 | Oil & Gas Operator | Dec 2025 |
| 531 | Shields, Timothy R. & Donnalee F. | Randolph, NY 14772 | Gas Operator | Dec 2025 |
| 532 | Shirk, Benjamin H. III & Arlene M. | Penn Yan, NY 14527 | Gas Operator | Dec 2025 |
| 533 | Shorewood Farms | Lakeview, NY 14085 | Gas Operator | Dec 2025 |
| 534 | Shultz, Todd W. | Limestone, NY 14753 | Oil & Gas Operator | Dec 2025 |
| 535 | Silleman, Drew C. | Cattaraugus, NY 14719 | Gas Operator | Dec 2025 |
| 536 | Simme, Steven | Elma, NY 14052 | Gas Operator | Dec 2025 |
| 537 | Simon Of Bolivar Enterprises Inc | Cuba, NY 14727 | Oil & Gas Operator | Dec 2025 |
| 538 | Sisters Of St. Joseph | Clarence, NY 14031 | Gas Operator | Dec 2025 |
| 539 | Sivad Energy No 4 | Akron, NY 14001 | Gas Operator | Dec 2025 |
| 540 | Skora, James B. | Lawtons, NY 14091 | Gas Operator | Dec 2025 |
| 541 | Skrzynski, Thomas J. | Eden, NY 14057 | Gas Operator | Dec 2025 |
| 542 | Skubis, Daniel J. | Fredonia, NY 14063 | Gas Operator | Dec 2025 |
| 543 | Small, Louis E. | Orchard Park, NY 14127 | Gas Operator | Dec 2025 |
| 544 | Smith, Albert E. Jr. & Allan E. | Van Etten, NY 14889 | Gas Operator | Dec 2025 |
| 545 | Smith, Diman T. And Louann | Sinclairville, NY 14782 | Gas Operator | Dec 2025 |
| 546 | Smith, Frederick H. | Auburn, NY 13021 | Gas Operator | Dec 2025 |
| 547 | Smith, Mark A. & Laurel A. | South Dayton, NY 14138 | Gas Operator | Dec 2025 |
| 548 | Smith, Marvin M. | Orchard Park, NY 14127 | Gas Operator | Dec 2025 |
| 549 | Smith, Rodney L. | Wellsville, NY 14895 | Oil & Gas Operator | Dec 2025 |
| 550 | Smith, Yvonne C. And Robert M. | Delevan, NY 14042 | Gas Operator | Dec 2025 |
| 551 | Snow, Shannon | Gerry, NY 14733 | Gas Operator | Dec 2025 |
| 552 | Snyder Brothers, Inc. | | Oil & Gas Operator | Dec 2018 |
| 553 | Snyder, Kenneth L. | Springville, NY 14141 | Gas Operator | Dec 2025 |
| 554 | Snyder, Larry G. | South Dayton, NY 14138 | Gas Operator | Dec 2025 |
| 555 | Solar Sportsystems, Inc. | East Aurora, NY 14052 | Gas Operator | Dec 2025 |
| 556 | Spacht, James W. & Shelly F | Ripley, NY 14775 | Gas Operator | Dec 2025 |
| 557 | Spike, David C. And Arlene M. | Bloomfield, NY 14469 | Gas Operator | Dec 2025 |
| 558 | Sprague, Gary L. | Versailles, NY 14168 | Gas Operator | Dec 2025 |
| 559 | Springville-Griffith Institute Central School Dist | Springville, NY 14141 | Gas Operator | Dec 2025 |
| 560 | St. Columban'S On The Lake, Inc. | Silver Creek, NY 14136 | Gas Operator | Dec 2025 |
| 561 | Stagecoach Pipeline & Storage Company LLC | | Gas Operator | Dec 2005 |
| 562 | Stalica, Donald E. | Pavilion, NY 14525 | Gas Operator | Dec 2025 |
| 563 | Stateside Energy Group LLC | North Miami Beach, FL 33435 | Oil & Gas Operator | Dec 2025 |
| 564 | Stebell, Jean M. | Westfield, NY 14787 | Gas Operator | Dec 2025 |
| 565 | Stedman Energy Inc | Chautauqua, NY 14722 | Oil & Gas Operator | Dec 2025 |
| 566 | Steimle, Peter C. | Auburn, NY 13021 | Gas Operator | Dec 2025 |
| 567 | Stevens, Carole J. | Cherry Creek, NY 14723 | Gas Operator | Dec 2025 |
| 568 | Stevie'S Shale Well LLC | Woodhull, NY 14898 | Gas Operator | Dec 2025 |
| 569 | Stiles, Carl W. | West Valley, NY 14171 | Gas Operator | Dec 2025 |
| 570 | Stoll, James G | Eden, NY 14057 | Gas Operator | Dec 2025 |
| 571 | Storch, Diane F. | Attica, NY 14011 | Gas Operator | Dec 2025 |
| 572 | Studley, Richard | Gowanda, NY 14070 | Gas Operator | Dec 2025 |
| 573 | Studley, Robert SR. & Robert Jr. | Gowanda, NY 14070 | Gas Operator | Dec 2025 |
| 574 | Summers, Esther B. | Midland, MI 48640 | Gas Operator | Dec 2025 |
| 575 | Surdej, James P. And Kathleen | Elma, NY 14059 | Gas Operator | Dec 2025 |
| 576 | Swartout, John D & Sandra | Sherman, NY 14781 | Gas Operator | Dec 2025 |
| 577 | Swepi LP | Houston, TX 77079 | Oil & Gas Operator | Jul 2020 |
| 578 | Synergy Oil & Gas, Inc. | Houston, TX 77024 | Oil & Gas Operator | Nov 2019 |
| 579 | Szumigala, Edward R. & Ruth A. | Dunkirk, NY 14048 | Gas Operator | Dec 2025 |
| 580 | Taber, Grover E. Jr. | Cocoa, FL 32926 | Gas Operator | Dec 2025 |
| 581 | Takacs, Ray W. | North Huntington, PA 15642 | Gas Operator | Dec 2025 |
| 582 | Talisman Energy USA Inc. | The Woodlands, TX 77381 | Oil & Gas Operator | May 2016 |
| 583 | Tenpas, Bruce | Clymer, NY 14724 | Gas Operator | Dec 2025 |
| 584 | The Carroll Rod & Gun Club, Inc. Of Frewsburg, Ny | Frewsburg, NY 14738 | Oil & Gas Operator | Dec 2025 |
| 585 | The Gerry Homes | Gerry, NY 14740 | Gas Operator | Dec 2025 |
| 586 | The Grapes Of Ross, LLC | Westfield, NY 14787 | Gas Operator | Dec 2025 |
| 587 | The Ny Conf. Assoc. Of Seventh-Day Adventists | Syracuse, NY 13215 | Gas Operator | Dec 2025 |
| 588 | The Richardson Petroleum Corporation | Whitesville, NY 14897 | Oil & Gas Operator | Dec 2025 |
| 589 | The Robert And Donna Harwood Income Only Trust | Perry, NY 14530 | Gas Operator | Dec 2025 |
| 590 | The Woods Parcel, LLC | Orchard Park, NY 14127 | Gas Operator | Dec 2025 |
| 591 | Thompson, Diana & Glenn | Fredonia, NY 14063 | Gas Operator | Dec 2025 |
| 592 | Thompson, Kenneth L | Clarence Center, NY 14032 | Gas Operator | Dec 2025 |
| 593 | Thompson, Mark V. | South Dayton, NY 14138 | Gas Operator | Dec 2025 |
| 594 | Thompson, Timothy G. | Delevan, NY 14042 | Gas Operator | Dec 2025 |
| 595 | Thropp, Kevin F D/B/A Marilyns Motors | | Oil & Gas Operator | Dec 2020 |
| 596 | Tingue, Jeffrey L. | Delevan, NY 14042 | Gas Operator | Dec 2025 |
| 597 | Torno, Robert D. III | East Bloomfield, NY 14469 | Gas Operator | Dec 2025 |
| 598 | Torrey, Martha M. | Limestone, NY 14753 | Oil & Gas Operator | Dec 2025 |
| 599 | Town Of Aurora | East Aurora, NY 14052 | Gas Operator | Dec 2025 |
| 600 | Town Of Chautauqua | Mayville, NY 14757 | Gas Operator | Dec 2025 |