- Machine Shop & Tool Repair Service, Pennington Gap
- Machinery, Supplies & Equipment - Business Supplies Related, Pennington Gap
- Major Appliances, Pennington Gap - Household & Kitchen
- Management Consultants & Services, Pennington Gap
- Manicurists & Pedicurists, Pennington Gap
- Manufacturing, Pennington Gap
- Masonry Materials & Supplies, Pennington Gap
- Massage Equipment & Supplies, Pennington Gap
- Massage Therapy, Pennington Gap
- Meat Packers, Pennington Gap
- Medical Equipment & Supplies Rental & Leasing, Pennington Gap
- Medical Supplies & Equipment, Pennington Gap
- Men's & Boys Clothing & Accessories Stores, Pennington Gap
- Mens & Boys Jeans & Western Wear Stores, Pennington Gap
- Merchandise Sales Events, Pennington Gap
- Methodist Church, Pennington Gap
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- Mini & Self Storage, Pennington Gap
- Mining Equipment & Supplies Service & Repair, Pennington Gap
- Miscellaneous Government, Pennington Gap
- Miscellaneous Professional, Pennington Gap
- Mission Churches, Pennington Gap
- Mobile Home Contractors, Pennington Gap
- Mobile Home Improvements & Repairs, Pennington Gap
- Modular & Mobile Homes For Sale, Pennington Gap - Manufactured Homes Sale & Service
- Mortgage Bankers & Correspondents, Pennington Gap
- Motor Vehicle, Pennington Gap
- Motor Vehicle Rental & Leasing, Pennington Gap
- Moving Truck Rental , Pennington Gap
- Muffler Shop & Exhaust Systems, Pennington Gap
- Music, Pennington Gap
- Musical Instruments & Equipment Stores, Pennington Gap
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