- Machine Shop & Tool Repair Service, Middletown
- Machinery And Equipment Manufacturers, Middletown
- Machinery, Supplies & Equipment - Business Production Related, Middletown
- Machinery, Supplies & Equipment - Business Supplies Related, Middletown
- Machinery, Supplies & Equipment - Construction & Contractor Related, Middletown
- Mailbox Rental Services, Middletown
- Mailing, Delivery & Courier Service, Middletown
- Major Appliances, Middletown - Household & Kitchen
- Management Consultants & Services, Middletown
- Manholes & Manhole Covers Manufacturers, Middletown
- Manicurists & Pedicurists, Middletown
- Manufacturing, Middletown
- Manufacturing Products, Middletown
- Manufacturing Services, Middletown
- Marinas & Marina Services, Middletown
- Marriage & Family Counselors, Middletown
- Martial Arts & Self Defense Schools, Middletown
- Masonry Contractors, Middletown - Stone Mason, Brick Mason - Install & Repair
- Masonry Materials & Supplies, Middletown
- Massage Therapists & Professional, Middletown
- Massage Therapy, Middletown
- Meat Market, Wholesale & Products, Middletown
- Mechanical Contractors, Middletown - Install, Service & Repair
- Medical & Dental Management, Middletown
- Medical & Health Service Organizations, Middletown
- Medical Diagnostic Clinics, Middletown - Clinical Labs & Centers
- Medical Supplies & Equipment, Middletown
- Membership Sports & Recreation Clubs, Middletown
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- Men's Clothing Stores, Middletown - Clothes & Accessories
- Mental Health Specialists, Middletown - Psychologist, Psychiatrist, Psychotherapist, etc
- Merchandising & Pricing Equipment, Middletown
- Merle Norman Cosmetics, Middletown
- Metal Repair Service & Blacksmith, Middletown - Iron Works
- Metal Specialties, Middletown
- Methodist Church, Middletown
- Mexican Restaurants, Middletown
- Miscellaneous Business Product Repair, Middletown
- Miscellaneous Government, Middletown
- Miscellaneous Industry, Middletown
- Miscellaneous Manufacturing, Middletown
- Miscellaneous Personal Services, Middletown
- Miscellaneous Professional, Middletown
- Mortgage Bankers & Correspondents, Middletown
- Mortgages & Loans, Middletown
- Motor Vehicle, Middletown
- Motor Vehicle Rental & Leasing, Middletown
- Motorcycle & Motor Scooters Dealers, Repair & Service, Middletown
- Motorcycle Repair & Service, Middletown
- Movie Theaters, Middletown
- Moving & Storage Supplies & Equipment, Middletown
- Moving Supplies & Equipment Rental, Middletown
- Moving Truck Rental , Middletown
- Muffler Shop & Exhaust Systems, Middletown
- Music, Middletown
- Musical Instrument Rental, Middletown - Band & Orchestra Instruments
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