- La Maison Blanche
- La Mansion Inn
- La Mariposa Apartments
- La Palapa Ecolodge Resort
- La Villa Mar y Sol
- Las Cascadas The Falls
- Las Nubes Natural Energy
- Los Altos Resort
- Madelyn Apartment
- Makanda by The Sea Hotel - Adults Only
- Mango Moon Villa
- Manuel Antonio Park House
- Marina Pez Vela Villas
- Mi Vida Lodge
- Monkitail Tulemar
- Mot Mot
- MyCasa's B&B
- Natural Pacific Suites
- Nomadas Paradise
- Pacific Paradise