- Machine Shop, Manhattan
- Machine Shop & Tool Repair Service, Manhattan
- Machinery, Supplies & Equipment - Business Production Related, Manhattan
- Machinery, Supplies & Equipment - Construction & Contractor Related, Manhattan
- Management Consultants & Services, Manhattan
- Manufacturing, Manhattan
- Masonry Materials & Supplies, Manhattan
- Meat Market, Wholesale & Products, Manhattan
- Mechanical Engineer, Manhattan - Mechanical Engineering Service
- Mexican Restaurants, Manhattan
- Millwork Contractors, Manhattan
- Mini & Self Storage, Manhattan
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- Miscellaneous Household Item Repair, Manhattan
- Miscellaneous Government, Manhattan
- Miscellaneous Personal Services, Manhattan
- Miscellaneous Photographers, Manhattan
- Miscellaneous Professional, Manhattan
- Mortgage Bankers & Correspondents, Manhattan
- Mortgage Contracts & Services, Manhattan
- Motion Picture Pre & Post Production Services, Manhattan
- Motor Vehicle, Manhattan
- Motor Vehicle Rental & Leasing, Manhattan
- Moving Supplies & Equipment Rental, Manhattan
- Moving Truck Rental , Manhattan
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