- Machine Shop & Tool Repair Service, Middletown
- Machinery, Supplies & Equipment - Business Production Related, Middletown
- Machinery, Supplies & Equipment - Business Supplies Related, Middletown
- Magazine & Newspaper Stands, Middletown - Dealers & Distributors
- Mailing, Delivery & Courier Service, Middletown
- Major Appliances, Middletown - Household & Kitchen
- Management Consultants & Services, Middletown
- Manicurists & Pedicurists, Middletown
- Manufacturing, Middletown
- Manufacturing Products, Middletown
- Marine Contractors & Designers, Middletown
- Marine Engineers, Middletown
- Marine Supplies & Equipment, Middletown - Boat Supplies
- Marriage & Family Counselors, Middletown
- Martial Arts & Self Defense Schools, Middletown
- Massage Therapists & Professional, Middletown
- Massage Therapy, Middletown
- Medical & Health Service Organizations, Middletown
- Medical Supplies & Equipment, Middletown
- Membership Sports & Recreation Clubs, Middletown
- Mental Health Specialists, Middletown - Psychologist, Psychiatrist, Psychotherapist, etc
- Methodist Church, Middletown
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- Mexican Restaurants, Middletown
- Millwork Contractors, Middletown
- Mini & Self Storage, Middletown
- Miscellaneous Business Services, Middletown
- Miscellaneous Government, Middletown
- Miscellaneous Personal Services, Middletown
- Miscellaneous Photographers, Middletown
- Miscellaneous Professional, Middletown
- Mobile Home Parks & Communities , Middletown
- Mortgage Bankers & Correspondents, Middletown
- Motion Picture & Television Production Services, Middletown
- Motor Vehicle, Middletown
- Motor Vehicle Rental & Leasing, Middletown
- Movie Theaters, Middletown
- Moving Truck Rental , Middletown
- Muffler Shop & Exhaust Systems, Middletown
- Museums, Middletown
- Music, Middletown
- Music Lessons, Middletown
- Music Lessons - Instrumental, Middletown
- Musical Instruments & Equipment Stores, Middletown
- Musical Instruments Repair, Sales & Service, Middletown
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