| Builders/Luthiers | ||
| Lehman Stringed Instruments | www.lehmannstrings.com | |
| Lucas Custom Instruments | www.lucasguitars.com | |
| Lundin's Violins | www.lundinsviolins.com | |
| Maple Street Guitars | www.maplestreetguitars.com | |
| M. Campellone Guitars | www.campelloneguitars.com | |
| Mauel Guitars | www.mauelguitars.com | |
| Mcalister Guitars | www.mcalisterguitars.com | |
| Mc Collum Guitars | www.mccollumguitars.com | |
| Mccurdy Guitars | www.mccurdyguitars.com | |
| Ted Megas Guitars | www.megasguitars.com | |
| Merrill & Co. | www.merril-and-company.com | |
| Michael Lewis Instruments | www.michaellewisinstruments.com | |
| Mirabella Guitars | www.mirabellaguitars.com | |
| Mortoro Guitars | www.mortoroguitars.com | |
| Mythic Guitar Company | www.mythicguitar.com | |
| Duane Noble Guitars | www.nobleguitars.com | |
| Nowland Guitars | www.nowlandguitars.com | |