- Lost Lake Lodge
- Lost Nugget Lodging
- Lost Whale Bed & Breakfast Inn
- Lou San Bed & Breakfast
- Lou's Bed & Breakfast
- Lou's Bed & Breakfast
- Louden Lodge Bed & Breakfast
- Lous Kenai River B & B
- Lowe House
- Lucinda's Country Inn
- Lucky Shot Gold Mine B & B
- Luna Vista Bed & Breakfast
- Mad Creek Bed & Breakfast
- Madame's Manor
- Madison Post Rd B & B
- Madison Street Bed & Breakfast
- Magic Canyon Ranch
- Magliulo's Rose Garden Inn
- Magnolia Hill Bed & Breakfast
- Magnolia Inn Bed & Breakfast
- Magnolia Springs B & B
- Maguire House Bed & Breakfast
- Mahogany Manor
- Mai's Guest House
- Main Street Bed & Breakfast
- Main Street Cottage
- Main Street Cottage
- Main Street Inn
- Main Street Inn Bed & Breakfst
- Main Street Market
- Maison De Ville Bed & Brkfst
- Maison Orleans Bed & Breakfast
- Mammoth Country Inn
- Mangy Moose Bed & Breakfast
- Manhattan Hotel B & B
- Manor Bed & Breakfast
- Mansion At Bald Hill
- Mansion Bed & Breakfast
- Mansion Inn Bed & Breakfast
- Manzanita House LTD B & B
- Maple Ridge Inn
- Marathon View B & B
- Maria's Majestic View B & B
- Maricopa Manor Bed & Breakfast
- Maricopa Manor Bed & Breakfast
- Marie's Engaging Bed-Breakfast
- Marigold Garden B & B
- Marina Bed & Breakfast
- Marina Street Inn
- Marion's Cottage
- Mariposa Bed & Breakfast
- Mark Twain Bed & Breakfast
- Marks House Inc
- Marlow's On The Kenai
- Martine Bed & Breakfast Inn
- Mary Elizabeth Bed & Breakfast
- Mary Lee Davis House B & B
- Mary Stuart House B & B
- Mason Beach Inn
- Mauvila Mansion B & B
- Mayfield House
- MC Alister Institute-Treatment
- Mc Caffrey House Bed & Brkfst
- Mc Carthy Bed & Breakfast
- Mc Cloud Guest House & Spa
- Mc Cloud Hotel
- Mc Culley Farm Bed & Breakfast
- Mc Kibbon House B & B
- Mc Kinley-Denali Cabins
- Mc Kirnan Bed & Bath Co
- Meadow Creek Bed & Breakfast
- Meadow Creek Ranch Bed & Bkfst
- Meadowlark Country House
- Meadowlark Inn
- Meander In Bed & Breakfast
- Megan's Friends B & B
- Melbourne Guest House
- Melissa's Bed & Breakfast
- Melitta Station Inn
- Melody Acres Bed & Breakfast
- Melody Inn
- Mentone Inn
- Mentone Springs Hotel
- Mermaid B & B
- Merritt House Inn
- Merrywood Bed & Breakfast
- Mesquite Tree
- Metro Hotel
- Metro Hotel & Cafe
- Mi Gatita Bed & Breakfast
- Michael Shannon Assoc
- Midge's Birch Lane Bed
- Midnight Sun Inn
- Mile Zero Bed & Breakfast
- Mill Valley Inn
- Miller's Pine Mountain Retreat
- Milliken Creek Inn
- Milrose Inn
- Mimosa Cottage
- Mine House Inn Bed & Breakfast
- Mine House Inn Bed & Brkfst
- Miner's Pick
- Minnie Street Bed & Breakfast
- Minturn Inn
- Minturn Inn
- Moffatt House
- Mokelumne River Lodge
- Mokelumne River Lodge
- Molly's Bed & Breakfast
- Mon Ami Bed & Breakfast
- Monarch Cove Inn
- Montana Placer Inn
- Monte Cristo Bed & Breakfast
- Monterey Bay Inn
- Montrose Hideaway Bed & Brkfst
- Moon River Inn
- Moose Creek Lodge & Guide Svc
- Moose Hollow Bed & Breakfast
- Moose Lane Bed & Breakfast
- Moose Mansion Birds & Brkfst
- Moose River Resort & Hot Tub
- Moose Wallow B & B
- Morgan House B & B
- Morgan Inn
- Morning Mist Bed & Breakfast
- Morning Sun Ent
- Mount Elbert Lodge
- Mountain Ash Apartment
- Mountain High Bed & Breakfast
- Mountain Home Inn
- Mountain Home Inn
- Mountain Home Inn
- Mountain Laurel Inn
- Mountain Memories B&B
- Mountain Shadows
- Mountain Thyme Bed & Breakfast
- Mountain Top Bed & Breakfast
- Mountain View B & B
- Mountain View Bed & Breakfast
- Mountain View Bed & Breakfast
- Mountain View Inn
- Mountain Views Bed & Breakfast
- Mountain Vista Bed & Breakfast
- Mountainside Gardens B & B
- Moving Mountains Chalet
- Mt Sarrate Bed & Breakfast
- Mt Shasta Ranch B & B
- Muckle House
- Muddy Moose Bed & Breakfast
- Mugsy's B & B
- Music Express Inn/Music Schl
- Mutton Manor
- Mutton Manor
- My Mother's House
- My Victorian Bed & Breakfast
- Myrtle Hill Bed & Breakfast
- Myrtlewood Bed & Breakfast
- Naknek Riverine Lodge
- Nantucket House
- Napa Inn Bed & Breakfast
- Napa Valley Railway Inn
- Nash Road Cottages
- Nathan Fuller House
- Nature's Inn Bed & Breakfast
- Nature's Inn Bed & Breakfast
- Neon Rose
- Neon Rose
- New Englander On The Kenai
- New York Hotel
- Nichols Passage B & B
- Nichols Passage B & B/Guests
- Nightcap Bed & Breakfast
- Nineteen-Forty's Age Old B & B
- Ninth Wave Bed & Breakfast
- Nissel Tree Bed & Breakfast
- Niwot Inn
- No Name Victorian
- Nob Hill Hotel
- Noe's Nest Bed & Breakfast
- Noftsger Hill Inn
- Nordic House
- North Coast Country Inn
- North Country Bed & Breakfast
- North Pole Cabins
- Northern Comfort Lodging
- Northern Nights
- O'Brien Mountain Inn
- Oak Bowery Plantation B & B
- Oak Cottage B & B
- Oak Cottage B & B
- Oak Hill Bed & Breakfast
- Oak Hill Farm Bed & Breakfast
- Oak Hill Manor Bed & Breakfast
- Oak Knoll Inn
- Oak Knoll Ranch B & B
- Oak Tree Inn
- Oak Tree Lodge
- Oakwood Inn Bed & Breakfast
- Oakwood Place
- Observers Inn
- Ocean Front B & B
- Ocean House B & B
- Oceanview Bed & Breakfast
- Oden House
- Off The Hook B & B
- Off The Roadhouse
- Off The Tracks Womens Guest
- Oil City Bed & Breakfast
- Ojai Retreat
- Olallieberry Inn
- Old Arizona Homestay
- Old Carson Inn
- Old Crocker Inn
- Old Ferry Road Bed & Breakfast
- Old Homestead Bed & Breakfast
- Old Library Inn
- Old Mill Inn
- Old Monterey Inn
- Old Mystic Inn
- Old Point Reyes School House
- Old Point Reyes School House
- Old Saint Angela Inn
- Old Thyme Inn
- Old Town Bed & Breakfast Inn
- Old Town Guest House B & B
- Old Turner Inn
- Old World Inn
- Old Yacht Club Inn
- Olde Stonehouse
- Oleander House Bed & Breakfast
- Olema Cottages
- Olema Cottages
- Olema Druids Hall
- Olema Druids Hall
- Olivia's Garden Bed & Breakfst
- On The Beach Inn B & B
- On The Cape Bed & Breakfast
- Onahu Lodge
- Onahu Lodge
- One Mesa
- One Mesa
- Orbit In Hotel
- Orca Inn
- Orchard Hill Country Inn
- Orchard Hill Farm
- Orchard House
- Orchard Street Inn
- Orchid Inn
- Ores & Mine Bed & Breakfast
- Original Romar House B & B
- Osmer D Heritage Inn
- Oso Grande Ranch
- Otter Cove Bed & Breakfast
- Otto Lake Bed & Breakfast
- Our Hearts Inn Old Colo City
- Outlook Lodge
- Outpost Bed & Breakfast Inn
- Outpost Bed & Breakfast Inn
- Overflow Bed & Breakfast
- Overlook Bed & Breakfast
- Overview Bed & Breakfast
- Owen & Early's Lodging
- Owl Tree Inn
- Oxford Inn
- Oyster Avenue Bed & Breakfast
- Ozark Country Inn B & B
- P T Reyes Bed & Breakfast
- P T Reyes Bed & Breakfast
- Pacific Victorian B & B
- Page Springs Bed & Breakfast
- Paisley Corner Bed & Breakfast
- Palm Hotel Bed & Breakfast
- Palms Inn
- Palomar Mountain Lodge
- Panama Hotel & Restaurant
- Panama Hotel & Restaurant
- Pansy's Parlor Bed & Breakfast
- Paradise Valley Inc
- Park Place Bed & Breakfast
- Park View Bed & Breakfast
- Parker Guest House
- Parkside Guest House
- Parsonage
- Parsonage Bed & Breakfast
- Parsonage Bed & Breakfast Inn
- Parsons Lake Lodge B & B
- Pat & Windell's B & B
- Patterson House
- Patterson House
- Paw Print Bed & Sled
- Peabody Historic Inn-Cottages
- Peacefull Henry's Mountain Inn
- Peacock Bed & Breakfast
- Peacock Inn Bed & Breakfast
- Peck Tavern House
- Pedro River Inn
- Pelican Cove Bed & Breakfast
- Penon Blanco Lookout B & B
- Peppertrees Bed & Breakfast
- Peri & Ed's Mountain Hide Away
