- Management Consultants & Services, Seward
- Manufacturing, Seward
- Marinas & Aquariums, Seward
- Marinas & Marina Services, Seward
- Marine & Lake Services, Seward
- Marine Electronic Equipment, Seward
- Marine Products And Services, Seward
- Marine Services, Seward
- Marine Supplies & Equipment, Seward - Boat Supplies
- Marriage & Family Counselors, Seward
- Masonry Materials & Supplies, Seward
- Medical Groups & Clinics, Seward - Medical & Health Centers
- Membership Sports & Recreation Clubs, Seward
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- Men's Clothing Stores, Seward - Clothes & Accessories
- Mexican Restaurants, Seward
- Mini & Self Storage, Seward
- Mining, Seward
- Mining Services, Seward
- Miscellaneous Government, Seward
- Miscellaneous Professional, Seward
- Mobile Home Parks & Communities , Seward
- Mortgages & Loans, Seward
- Motor Vehicle, Seward
- Motor Vehicle Rental & Leasing, Seward
- Moving Truck Rental , Seward
- Museums, Seward
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