• Los Claveles
• Los Lagos in Hot Springs Village
• Los Olivos
• Los Sabalos Royal Club
• Lost Valley Lake Resort
• Loveland Estate
• Lucayan Resort
• Luna Palace
• Luxury Leisure Alliance
• Mabalingwe Nature Reserve
• Mabula Timeshare
• Macdonald Dona Lola Resort
• Macdonald Elmers Court Country Club
• Macdonald Forest Hills Resort
• Macdonald La Ermita Resort
• Macdonald Leila Playa Resort
• Macdonald Lochanhully Resort
• Macdonald Plas Talgarth
• Macdonald Spey Valley Golf & Country Club
• Macdonald Villacana Resort
• Madeira Regency Club
• Magalies Park Country Club
• Magens Point Resort
• Magic Tree Resort
• Maison Orleans Hotel de L'eau Vive
• Maison Pierre Lafitte
• Majestic Holiday
• Makaha Valley Plantation
• Makai Club at Princeville
• Malibu Village
• Mandalay Shores Resort
• Mangosteen Resort and Ayurveda Spa
• Manhattan Club
• Manor Court Holiday Cottages
• Mansfield Country Resort
• Manteo Resort Waterfront Hotel & Villas
• Manzanillo Tenisol Club
• Marathon Key Beach Club
• Marble Canyon
• Marco Resort & Club
• Mardi Gras Manor
• Margabella Suites
• Margarita Village International Resort
• Margaritaville Resort Orlando
• Margaritaville Vacation Club
• Margate Sands
• Marina Bay Resort
• Marina del Rey Beach Club
• Marina del Sol Condominium
• Marina Fiesta Resort