Gray & Feldman, LLP

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  Accord Addison Albany Albertson Albion Alfred Allegany Altamont Altmar Alton Amawalk Amenia Amherst Amityville Amsterdam Andover Angelica Angola Apo Ae Aquebogue Arcade Arden Ardsley Argyle Arkville Armonk Ashland Astoria Atlantic Beach Atlantic Recording Corp. (main Office) - New York Attica Attorney At Law - Brooklyn Attorney At Law - New York Auburn Averill Park Avon Babylon Baiting Hlw Baldwin Baldwin Harbor Baldwin Place Baldwinsville Ballston Lake Ballston Spa Bardonia Barker Barneveld Barryville Batavia Bath Bayport Bay Shore Bayshore Bayside Bayville Beacon Bedford Bedford Hills Beechurst Belle Harbor Belle Rose Bellmore Bellport Bemus Point Benetton Usa (main Office) - New York Bethpage Binghamton Blasdell Blauvelt Blauvelte Bloomfield Bloomingburg Blvd Bayside Bohemia Bohemioa Boonville Breezy Point Brentwood Brewerton Brewster Briarcliff Manor Briarwood Bridgehampton Bridgewater Brightwaters Broadway Brockport Bronx Bronxville Brooklyn Brooklyn Heights Brooktondale Brookville Buchanan Buffalo Bulova Corp. (main Office) - Woodside Burke Burlingham Burnt Hills Cairo Caledonia Callicoon Calverton Cambridge Cameron Camillus Canaan Canajoharie Canandaigua Canastota Canisteo Canton Carle Place Carmel Carthage Cassadaga Catskill Cayuga Cazenovia Cedarhurst Cedarhust Centereach Centerport Central Islip Central Square Central Valley Chadwicks Chanel (main Office) - New York Chappaqua Charlton Chatham Chaumont Cheektowaga Chemung County Cherry Hill Chester Chestertown Chestnut Ridge Chittenango Churchville Cicero Cincinnati Circleville Clarence Clarence Center Claverack Clayton Clayville Clifton Park Clifton Springs Clinton Clintondale Clockville Clyde Clymer Cobleskill Cohoes Colden Cold Spring Cold Spring Harbor College Point Colonie Commack Concord Congers Conklin Constellation Wines U.s. (main Office) - Canandaigua Cooperstown Copake Copiague Coram Corning Cornwall Corona Cortland Cortlandt Manor Cortlandt Mnr Cottekill Coxsackie Cragsmoor Crestwood Cross River Croton-on-Hudson Croton Falls Croton Hudson Crown Point Cutchogue Dansville Darien Center Deer Park Delanson Delhi Del Mar Delmar Depew Derby De Ruyter DeWitt Dexter Dickinson Ctr Dix Hills Dobbs Ferry Dolgeville Douglaston Dover Plains Dryden Dundee Dunkirk Earlton Earlville East Amherst East Atlantic Beach East Aurora East Bethany Eastchester East Concord East Elmhurst East Freetown East Greenbush East Hampton East Hills East Islip East Meadow East Moriches East Northport East Norwich East Otto East Patchogue East Pembroke East Quoque East Rochester East Rockaway East Setauket East Syracuse East Williston Eaton Eden Edmeston Eggertsville Elbridge Eldred Elizabeth Elizabethtown Ellenville Ellicottville Elma Elmhurst Elmira Elmira Heights Elmont Elmsford Emi Music - Emi Music Publishing (branch Office) - New York E Nassau Endicott Endwell Englewood Etna Fairport Falconer Farmingdale Farmingville Far Rockaway Fayetteville Feura Bush Fidelity National Title Group (branch Office) - Buffalo Fillmore First Investors Consolidated Corporation - First Investors Corporation (branch Office) - New York Fishers Fishers Island Fishkill Floral Park Florida Flushing Fly Creek Fonda Forest City Ratner Companies (main Office) - Brooklyn Forest Hill Forest Hills Forest Hills Garden Forestville Fort Drum Fort Edward Fort Hamilton Fort Lauderdale Fort Plain Fort Salonga Fpo Ae Frankfort Franklin Square Fredonia Freeport Fresh Meadows Frewsburg Fujifilm Holdings America Corporation (main Office) - Valhalla Fulton Fultonville Galway Gansevoort Garden Garden City Garden City South Garnerville Garrison Geneseo Geneva Germantown Getzville Glen Cove Glendale Glen Falls Glen Head Glenmont Glens Falls Gloversville Goldens Bridge Goshen Gouverneur Gowanda Grand Island Granville Great Neck Great River Greenburgh Greene Greenlawn Greenport Greenvale Greenville Greenwood Lake Groton Guilderland Hackensack Hadley Halesite Hamburg Hamden Hamilton Hammondsport Hampton Bays Hancock HarperCollins Publishers (main Office) - New York Harpursville Harrison Hartsdale Hastings Hastings-on-Hudson Hastings Hudson Hauppauge Haverstraw Hawthorne Hempstead Henrietta Herkimer Hermon Heuvelton Hewlett Hicksville High Bridge Highfalls Highland Highland Falls Highland Mills Hillsborough Hillside Avenue Jamaica Hilton Hoboken Holbrook Holland Patent Holley Hollis Holliswood Holtsville Homer Honeoye Falls Hoosick Falls Hopewell Jet Hopewell Junction Hornell Horseheads Howard Beach Hsbc Securities (usa) Inc. (main Office) - New York Hudson Hudson Falls Huntington Huntington Station Hurley Hyde Park Ilion Immigration Law Inlet Instinet Incorporated (main Office) - New York Inwood Irvington Islandia Island Park Islip Islip Terrace Ithaca Jackson Heights Jamaica Jamaica Estates Jamaica Hills James Jamestown Jay Jefferies Group Llc (main Office) - New York Jeffersonville Jericho Johnson City Johnstown Jordan Kanematsu Usa Inc. (main Office) - New York Katonah Keene Valley Keeseville Kenmore Kerhonkson Kew Garden Hills Kew Gardens Kew Gardens Hills Kiamesha Lake Kinderhook Kings Park Kings Point Kingston Knox L'oreal Usa (main Office) - New York Lackawanna Lafayette Lagrangeville Lake Carmel Lake George Lake Grove Lake Hill Lake Placeid Lake Placid Lake Pleasant Lake Ronkonkoma Lake Success Lakeview Lakewood Lancaster Larchmont Latham Laurel Laurelton Laurens Lawrence Lawtons Le Roy Levittown Lewiston Lex Terrae Ltd. (main Office) - New York Liberty Lido Beach Limestone Lindenhurst Lindley Little Falls Little Neck Little Valley Liverpool Livonia Lloyd Harbor Loch Shldrake Lockport Locust Valley Long Beach Long Island Long Island City Loudonville Lowville Lynbrook Lyons Macedon Mahopac Maine Malone Malta Malverne Mamaroneck Manhasset Manhasset Hills Manhattan Manlius Manorville Mantagh Marathon Marcellus Marcy Margaretville Marietta Marilla Marubeni America Corporation (main Office) - New York Masonville Maspeth Massapequa Massapequa Park Massena Mastic Beach Mattituck Mayfield Mayville Mechanicville Medford Melville Melville City Menands Mendon Merrick Mexico Miami Middleburgh Middle Island Middletown Middle Village Millbrook Miller Place Millerton Millwood Milton Mineola Minoa Mitchel Field Modena Mohegan Lake Monroe Monsey Montauk Montgomery Monticello Montour Falls Moravia Morrisonville Morrisville Mount Kisco Mount Morris Mount Sinai Mount Vernon Mt Kisco Nanuet Naples Nassau Nec Corporation Of America (branch Office) - Melville Nedrow Nesconset Newark New Berlin Newburgh Newburgh Junction New City New Dorp Newfane New Hampton New Hartford New Hempstead New Hyde Park New Paltz New Rochelle Newtonville New Windsor New Woodstock New York NewYork New York City New York Office - New York Niagara Falls Nickelodeon Online (main Office) - New York Niskayuna No. Greece None Provided North Babylon North Baldwin North Bellmore North Chatham North Chili North Collins North Massapequa North Merrick North Port North Salem North Syracuse North Tarrytown North Tonawanda North Troy North Woodmere North York Norwich Norwood Nyack Oakdale Oakfield Oceanside Ogdensburg Old Bethpage Old Chatham Old Forge Olean Oneida Oneonta Ontario Orangeburg Orchard Park Oriskany Oriskany Falls Ossining Oswego Otisville Owego Oxford Oyster Bay Ozone Park Painted Post Palmyra Parish Patchogue Patterson Pawling Pearl River Peekskill Pelham Pelham Manor Penfield Penn Yan Peru Phelps Philadelphia Phoenicia Phoenix Piermont Pine Bush Pine Hill Pine Plains Pittsford Pittsforg Plain View Plainview Plandome Plattsburg Plattsburgh Pleasant Valley Pleasantville Poestenkill Point Lookout Pomona Port Chester Port Jefferson Port Jefferson Station Port Jefferson Statn Port Jervis Port Leyden Portville Port Washington Potsdam Poughguag Poughkeepsie Poughquag Pound Ridge Prattsville Prospect Pulaski Purchase Putnam Station Putnam Valley Queens Queensbury Queens County Queens Village Quogue Randolph Raquette Lake Ravena Ray Brook Red Creek Red Hook Rego Park Remsen Rensselaer Rexford Rhinebeck Richfield Springs Richmond Hill Richmondville Ridge Ridgewood Riverdale Riverhead Rochelle Rochester Rockaway Rockaway Beach Rockaway Park Rockaway Point Rock Hill Rockville Center Rockville Centre Rockville Ctr Rocky Point Rome Ronkonkoma Roosevelt Rosedale Roslyn Roslyn Heights Round Lake Roxbury Rush Rye Rye Brook Sag Harbor Saint James Salamanca Salem Salisbury Mills Sanborn Sands Point Saranac Lake Saratoga Springs Saugerties Sayville Scarborough Scardale Scarsdale Schenectady Schenevus Schnectady Schoharie Schroon Lake Schuyler Falls Schuylerville Scotia Sea Cliff Seacliff Seaford Selden Seneca Falls Setauket Sharon Springs Shelter Island Sherburne Shirley Shokan Shoreham Shortsville Showtime Networks Inc. (main Office) - New York Sidney Silver Bay Silver Creek Sinclairville Skaneateles Slate Hill Sleepy Hallow Sleepy Hollow Slingerlands Smithtown Snyder Sodus Somers Sony Corporation Of America - Sony Music Entertainment (branch Office) - New York Sound Beach Southampton South Glens Falls South Nyack Southold South Otselic South Richmond Hill South Salem South Setauket Speculator Spencerport Spencertown Spiess P.c. - Riverhead Springbrook Springfield Garden Spring Valley Springville St. Lawrence County Staatsburg St Albans Standard & Poor's Financial Services Llc (main Office) - New York Stanley Staten Island Stewart Manor Stewart Title Guaranty Company - Title Associates (branch Office) - New York St James Stone Ridge Stoney Point Stonybrook Stony Point Stuyvesant Suffern Suffolk County Sumitomo Corporation Of America (main Office) - New York Sumitomo Trust And Banking (main Office) - New York Sunnyside Sylvan Beach Syosset Syossett Syracuse Tallman Tannersville Tappan Tarrytown Teaneck The Dreyfus Corporation (main Office) - New York Thiells Thornwood Ticonderoga Tishman Construction (main Office) - New York Toanwanda Tomkins Cove Tonawanda Troupsburg Troy Trumansburg Tuckahoe Tully Tupper Lake Tuxedo Park Ulster County Unadilla Uniondale Upper Nyack Utica Valatie Valhalla Valley Cottage Valley Stream Verbank Vermontville Vernon Vestal Victor Voorheesville Waccabuc Wading River Wainscott Walden Walton Walworth Wampsville Wantagh Wappingers Falls Warner Bros. Entertainment Inc. (branch Office) - New York Warner Bros. Entertainment Inc. - Dc Comics (branch Office) - New York Warrensburg Warsaw Warwick Washingtonville Waterford Waterloo Water Mill Watertown Watervliet Watkins Glen Waverly Wayne Webster Wellsville West Amherst West Babylon West Brentwood Westbury West Chazy West Chester Westfield Westhampton Beach West Harrison West Haverstraw West Hempstead West Henrietta West Hurley West Islip West Lawrence West Nyack West Point West Sand Lake West Sayville West Seneca West Winfield W Gilgo Beach W Harrison White Plains Whitestone White Sulpur Spring Whitney Point Williamson Williamsville Williston Park Willsboro Wilmington Wilton Windham Wolcott Wood-Ridge Woodbourne Woodbridge Woodbury Woodhaven Woodmere Woodsburgh Woodside Woodstock Wynantskill Yaphank Yonkers Yorktown Heights Youngstown

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