- Machine Shop, Upper Sandusky
- Machine Shop & Tool Repair Service, Upper Sandusky
- Machinery And Equipment Manufacturers, Upper Sandusky
- Machinery Custom Design Manufacturers, Upper Sandusky
- Machinery, Supplies & Equipment - Business Production Related, Upper Sandusky
- Machinery, Supplies & Equipment - Business Supplies Related, Upper Sandusky
- Machinery, Supplies & Equipment - Construction & Contractor Related, Upper Sandusky
- Manicurists & Pedicurists, Upper Sandusky
- Manufacturing, Upper Sandusky
- Manufacturing Products, Upper Sandusky
- Marriage & Family Counselors, Upper Sandusky
- Masonry Materials & Supplies, Upper Sandusky
- Mechanical Contractors, Upper Sandusky - Install, Service & Repair
- Medical Supplies & Equipment, Upper Sandusky
- Membership Sports & Recreation Clubs, Upper Sandusky
- Mental Health Specialists, Upper Sandusky - Psychologist, Psychiatrist, Psychotherapist, etc
- Methodist Church, Upper Sandusky
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- Mexican Restaurants, Upper Sandusky
- Millwrights, Upper Sandusky
- Mini Golf Courses, Upper Sandusky
- Miscellaneous Government, Upper Sandusky
- Miscellaneous Personal Services, Upper Sandusky
- Miscellaneous Professional, Upper Sandusky
- Mobile Home Parks & Communities , Upper Sandusky
- Monuments, Tombstones, Markers & Memorials, Upper Sandusky
- Mortgage Bankers & Correspondents, Upper Sandusky
- Motor Vehicle, Upper Sandusky
- Motor Vehicle Rental & Leasing, Upper Sandusky
- Motorcycle Parts, Accessories & Dealers, Upper Sandusky
- Movie Theaters, Upper Sandusky
- Moving Supplies & Equipment Rental, Upper Sandusky
- Moving Truck Rental , Upper Sandusky
- Muffler Shop & Exhaust Systems, Upper Sandusky
- Museums, Upper Sandusky
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