- Machine Shop & Tool Repair Service, Corning
- Machinery, Supplies & Equipment - Business Production Related, Corning
- Machinery, Supplies & Equipment - Business Supplies Related, Corning
- Machinery, Supplies & Equipment - Construction & Contractor Related, Corning
- Mail Delivery Service, Corning
- Mailbox Rental Services, Corning
- Mailing, Delivery & Courier Service, Corning
- Major Appliances, Corning - Household & Kitchen
- Management Consultants & Services, Corning
- Manicurists & Pedicurists, Corning
- Manufacturing, Corning
- Marine Contractors & Designers, Corning
- Marriage & Family Counselors, Corning
- Martial Arts & Self Defense Schools, Corning
- Masonry Contractors, Corning - Stone Mason, Brick Mason - Install & Repair
- Masonry Materials & Supplies, Corning
- Massage Therapists & Professional, Corning
- Massage Therapy, Corning
- Mausoleum Builders, Corning
- Mausoleums Developers, Corning
- Mechanical Engineer, Corning - Mechanical Engineering Service
- Medical Supplies & Equipment, Corning
- Membership Sports & Recreation Clubs, Corning
- Mennonite Church, Corning
- Mental Health Specialists, Corning - Psychologist, Psychiatrist, Psychotherapist, etc
- Merchandise Sales Events, Corning
- Metal Buildings, Corning - Kits, Homes, Steel Buildings, etc
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- Methodist Church, Corning
- Mexican Restaurants, Corning
- Middle Eastern Restaurants, Corning
- Mining, Corning
- Ministries Church, Corning
- Miscellaneous Agriculture, Corning
- Miscellaneous Government, Corning
- Miscellaneous Personal Services, Corning
- Miscellaneous Photographers, Corning
- Miscellaneous Professional, Corning
- Monuments, Tombstones, Markers & Memorials, Corning
- Mortgage Bankers & Correspondents, Corning
- Mortgages & Loans, Corning
- Motor Vehicle, Corning
- Motor Vehicle Rental & Leasing, Corning
- Motorcycle & Motor Scooters Dealers, Repair & Service, Corning
- Motorcycle Repair & Service, Corning
- Movie Theaters, Corning
- Moving & Storage Supplies & Equipment, Corning
- Moving Companies, Corning
- Muffler Shop & Exhaust Systems, Corning
- Mulch, Peat & Moss Products, Corning
- Museums, Corning
- Music, Corning
- Musical Instrument Rental, Corning - Band & Orchestra Instruments
- Musical Instruments & Equipment Stores, Corning
- Musical Recording Services, Corning
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