- Machine Shop, Elmira
- Machine Shop & Tool Repair Service, Elmira
- Machine Shops Experimental, Elmira
- Machine Tools Manufacturers Metal Cutting Types, Elmira
- Machinery And Equipment Manufacturers, Elmira
- Machinery, Supplies & Equipment - Business Production Related, Elmira
- Machinery, Supplies & Equipment - Business Supplies Related, Elmira
- Machinery, Supplies & Equipment - Construction & Contractor Related, Elmira
- Magazine & Newspaper Stands, Elmira - Dealers & Distributors
- Mail Sorting Services, Elmira
- Mailing, Delivery & Courier Service, Elmira
- Maintenance, Cleaning & Sanitation, Elmira
- Major Appliances, Elmira - Household & Kitchen
- Malls & Shopping Centers, Elmira
- Malpractice Attorneys & Lawyers, Elmira
- Malpractice Lawyers & Attorneys, Elmira
- Management Consultants & Services, Elmira
- Manicurists & Pedicurists, Elmira
- Manifold Business Forms Manufacturers, Elmira
- Manufacturers Agents & Representatives, Elmira
- Manufacturers Representative, Elmira - Reps, Independent Sales Representative, Sales Agent, etc
- Manufacturing, Elmira
- Manufacturing Products, Elmira
- Marriage & Family Counselors, Elmira
- Masonry Contractors, Elmira - Stone Mason, Brick Mason - Install & Repair
- Masonry Materials & Supplies, Elmira
- Massage Therapists & Professional, Elmira
- Massage Therapy, Elmira
- Material Handling & Heavy Machinery & Equipment, Elmira
- Material Handling Equipment, Elmira - Conveyor Belt, Pallet Jack, Forklift, etc
- Meat Market, Wholesale & Products, Elmira
- Medical & Dental Management, Elmira
- Medical & Health Service Organizations, Elmira
- Medical Alert Systems, Elmira - Medical Alarms - PERS
- Medical Attorneys & Lawyers, Elmira
- Medical Attorneys & Lawyers, Elmira
- Medical Diagnostic Clinics, Elmira - Clinical Labs & Centers
- Medical Lawyers & Attorneys, Elmira
- Medical Supplies & Equipment, Elmira
- Membership Sports & Recreation Clubs, Elmira
- Men's Clothing Stores, Elmira - Clothes & Accessories
- Mental Health Specialists, Elmira - Psychologist, Psychiatrist, Psychotherapist, etc
- Metal Buildings, Elmira - Wood Buildings
- Metal Buildings, Elmira - Kits, Homes, Steel Buildings, etc
- Metal Heat Treating, Elmira
- Metal Plating & Polishing, Elmira
- Metal Stampings Manufacturers, Elmira
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- Metal Working Machinery, Elmira
- Metals Corrugated, Elmira
- Metaphysical Churches, Elmira
- Methodist Church, Elmira
- Mexican Restaurants, Elmira
- Micro Breweries, Elmira
- Midwives, Elmira
- Mildew Removal & Control, Elmira - Mold Removal
- Millwork Contractors, Elmira
- Mini & Self Storage, Elmira
- Mining, Elmira
- Ministries Church, Elmira
- Mirrors, Elmira - Custom, Framed, Bathroom, Vanity & Wall Mirrors
- Miscellaneous Business Product Repair, Elmira
- Miscellaneous Household Item Repair, Elmira
- Miscellaneous Agriculture, Elmira
- Miscellaneous Business Services, Elmira
- Miscellaneous Commercial & Industrial Supplies & Equipment Rental & Leasing, Elmira
- Miscellaneous Government, Elmira
- Miscellaneous Industry, Elmira
- Miscellaneous Manufacturing, Elmira
- Miscellaneous Metal Work Manufacturers, Elmira
- Miscellaneous Personal Services, Elmira
- Miscellaneous Photographers, Elmira
- Miscellaneous Professional, Elmira
- Mobile Home Parks & Communities , Elmira
- Modular & Mobile Homes For Sale, Elmira - Manufactured Homes Sale & Service
- Monuments, Tombstones, Markers & Memorials, Elmira
- Mortgage Bankers & Correspondents, Elmira
- Mortgages & Loans, Elmira
- Motor Vehicle, Elmira
- Motor Vehicle Rental & Leasing, Elmira
- Motorcycle & Motor Scooters Dealers, Repair & Service, Elmira
- Motorcycle Parts, Accessories & Dealers, Elmira
- Motorcycle Repair & Service, Elmira
- Movie Theaters, Elmira
- Moving Companies, Elmira
- Moving Supplies & Equipment Rental, Elmira
- Moving Truck Rental , Elmira
- Muffler Shop & Exhaust Systems, Elmira
- Mulch, Peat & Moss Products, Elmira
- Multimedia Publishers, Elmira - Multimedia Services & Systems
- Museums, Elmira
- Music, Elmira
- Musical Instrument Rental, Elmira - Band & Orchestra Instruments
- Musical Instruments & Equipment Stores, Elmira
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