- Cafe Restaurants, Elmira
- Cameras & Photographic Supplies, Elmira
- Campers & Pick-Up Canopies Parts & Supplies, Elmira
- Car Detailing & Wash Service, Elmira - Auto Detailing
- Car Rental, Elmira - Rental Cars & Lease Service
- Car Wash, Cleaning, Wax & Polish Service, Elmira
- Carpenters, Elmira - Carpentry Contractors
- Carpet & Rug Cleaners Water Extraction & Restoration, Elmira
- Carpet Rug & Upholstery Cleaners, Elmira
- Carpet, Rug & Linoleum Flooring Dealers, Elmira
- Cars, Truck, Van & SUV Car Dealerships, Elmira - Auto Dealers
- Casual Dining Restaurants, Elmira
- Caterers Food Services, Elmira
- Ceiling & Electric Fans, Elmira
- Chains Cable Wire & Rope Supplies, Elmira
- Charitable & Non-Profit Organizations, Elmira
- Cheese Products, Elmira - Cheese Shops
- Chemical Compounds, Elmira
- Chemicals & Related Products, Elmira
- Child Care & Day Care Services, Elmira
- Child Related Social Services, Elmira
- Chiropractic Clinics, Elmira
- Chiropractor, Elmira
- Churches 1 Of 3, Elmira
- Churches 2 Of 3, Elmira
- Churches 3 Of 3, Elmira
- City & County Government, Elmira
- Cleaning & Maintenance Services, Elmira
- Cleaning Supplies & Equipment, Elmira
- Cleaning Supplies & Products, Elmira
- Clinics, Elmira
- Clothing & Accessories Resale & Consignment Shops, Elmira
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- Clothing Stores, Elmira - Clothes & Accessories
- CNC Machine Shop, Elmira
- Coffee, Espresso & Tea House Restaurants, Elmira
- Collectibles, Elmira
- Collection Agency Services, Elmira
- Colleges & Universities, Elmira
- Commercial Equipment, Elmira
- Commercial Printing Manufacturers, Elmira
- Community & Recreational Facilities, Elmira
- Community Services, Elmira
- Computer & Laptop Repair, Elmira - PC Repair Services
- Computer & Software Stores, Elmira
- Computer Networks, Elmira - Design & Systems
- Computer Repair, Elmira
- Concrete Contractors, Elmira - Concrete Construction & Concrete Companies
- Construction, Elmira
- Construction Companies, Elmira
- Construction Machinery, Elmira - Mining Machinery
- Construction Services, Elmira
- Consultants & Services, Elmira
- Contact Lenses, Elmira
- Control Systems & Regulators, Elmira
- Convenience Stores, Elmira
- Convents & Monasteries, Elmira
- Cooking, Food & Beverage Equipment, Elmira
- Cooling System & Parts, Elmira - Antifreeze, Radiator, Water Pump, Fan, Hoses, Belts, etc
- Crane Manufacturers, Elmira
- Cranes Hoisting & Rigging Service, Elmira - Crane Rental Service
- Credit Unions, Elmira
- Curtains, Drapes & Window Treatments and Coverings, Elmira - Drapery & Upholstery Fabric Stores
- Custom Furniture, Elmira - Furniture Designers & Custom Builders
- Custom Made Boots & Shoes, Elmira
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