| 1 | HOTEL HILL GRAND HIMALAYA | Darjeeling | Darjeeling Sadar | BOKSHI JHORA,DALI,DARJELLING |  | | | | |
| 2 | HOTEL HIMALAYAN RETREAT | Darjeeling | Darjeeling Sadar | 14,KUTCHERY ROAD,OPP. KENIL WORTH POLICE GUEST HOUSE,DARJEELING | | | | | |
| 3 | HOTEL HINDUSTHAN INTERNATIONAL | Kolkata | Kolkata | 235/1 AJC Bose Road Kolkata | | | | | |
| 4 | HOTEL INDIGO | Murshidabad | Jangipur | RAGHUNATHGANJ BUS-STAND, | | | | | |
| 5 | HOTEL INOX INTERNATIONAL | Kolkata | Kolkata | 113 A, A.J.C Bose Rd | | | | | |
| 6 | HOTEL KALINGA | Maldah | Malda Sadar | NH-34, Ramkrishna Pally, Malda | | | | | |
| 7 | HOTEL KANARI | Darjeeling | Darjeeling Sadar | LOACH NAGAR ROAD,LORETO CONVENT , DARJEELING. | | | | | |
| 8 | HOTEL KAUSHIK RESTAURANT | Paschim Medinipur | Kharagpur | NH-6,NEAR VIDYASAGAR INDUSTRIAL PARK AREA,RUPNARAYANPUR,JAKPUR, | | | | | |
| 9 | HOTEL KICHUKSHAN | Purba Medinipur | Contai | C/O- HOTEL KICHUKSHAN , NEW DIGHA, PURBA MEDINIPUR | | | | | |
| 10 | HOTEL LOKANJALI | Purba Medinipur | Contai | OLD DIGHA, RAJBARI COMPLEX. | | | | | |
| 11 | HOTEL LOKENATH | Birbhum | Rampurhat | NEAR RLY BOOKING OFFICE, TARAPITH, PIN 731233 | | | | | |
| 12 | HOTEL LUNAR | Darjeeling | Darjeeling Sadar | 51 Gandhi Road | | | | | |
| 13 | HOTEL MAHASINDHU | Purba Medinipur | Contai | NEW DIGHA, ECONOMIC HOTEL SECTOR, | | | | | |
| 14 | HOTEL MAMONI GROUP | Purba Medinipur | Contai | NEW DIGHA, WEST SIDE OF AMARABOTI PARK, NEAREST OF RAILWAY STATION. | | | | | |
| 15 | HOTEL MANGO LEAF (A UNIT OF TRINAYANEE INFRATECH) | Maldah | Malda Sadar | S. M. Pally, Malda | | | | | |
| 16 | HOTEL MANPASAND | Purulia | Raghunathpur | Vill-Mangalpur, Post- Chakalta | | | | | |
| 17 | HOTEL MANSOON RESORT | Purba Medinipur | Contai | MANDARMONI PURBAMEDINIPUR | | | | | |
| 18 | HOTEL MARLIN | Purba Medinipur | Contai | NEW DIGHA. N2 SECTOR. PO.- NEW DIGHA | | | | | |
| 19 | HOTEL MAYABAN | Maldah | Malda Sadar | SUSHTHANI MORE, NH-34 | | | | | |
| 20 | HOTEL MAYOR | Darjeeling | Siliguri | Sevoke Road, Siliguri | | | | | |
| 21 | HOTEL MEGHA | Purba Medinipur | Contai | MANDARMONI, RAMNAGAR-2 | | | | | |
| 22 | HOTEL MEGHALAYA | South 24 Parganas | Kakdwip | VILL.- LAKSHMIPUR | | | | | |
| 23 | HOTEL MEGHDOOT | Howrah | Howrah Sadar | P-3A , | | | | | |
| 24 | HOTEL MENAKA | Purba Medinipur | Contai | OLD DIGHA, RAJBARI COMPLEX, | | | | | |
| 25 | HOTEL MHELUNG | Darjeeling | Kurseong | KRISHNANAGAR,WARD NO.- 5,MIRIK | | | | | |
| 26 | HOTEL MOHINI | Birbhum | Rampurhat | NEAR RLY BOOKING OFFICE,TARAPITH,RABINDRA PALLY, PIN 731233 | | | | | |
| 27 | HOTEL MOHIT PVT. LTD. | Darjeeling | Darjeeling Sadar | H. D. Lama Road | | | | | |
| 28 | HOTEL MONTANA & RESORT | Darjeeling | Darjeeling Sadar | Rink Mall | | | | | |
| 29 | HOTEL MOTI | Purba Medinipur | Contai | NEW DIGHA, KSHANIKA MARKET | | | | | |
| 30 | HOTEL MOUCHAK | South 24 Parganas | Canning | Pakhirala P.O-Pakhirala, | | | | | |
| 31 | HOTEL MOUMITA | South 24 Parganas | Kakdwip | VILL.- LAKSHMIPUR | | | | | |
| 32 | HOTEL MOUNT PLEASANT | Darjeeling | Darjeeling Sadar | 26/2 H.D.LAMA ROAD,DARJEELING | | | | | |
| 33 | HOTEL MUNGAMOTI | Darjeeling | Siliguri | SEVOKE ROAD, (Opposite Royal Distributor) | | | | | |
| 34 | HOTEL NEST ( A UNIT OF S N HOTELS AND RESORTS PVT. LTD.) | Purba Medinipur | Contai | BODHRA, SANKARPUR, RAMNAGAR | | | | | |
| 35 | HOTEL NEW MANDALA | Darjeeling | Darjeeling Sadar | Coochbehar Road, Near Himalayan Nursery, Darjeeling | | | | | |
| 36 | HOTEL NEW MANZIL | Darjeeling | Darjeeling Sadar | HOTEL NEW MANZIL, LORETO CONVENT ROAD , BELOW BUS STAND, DARJEELING 734101. | | | | | |
| 37 | HOTEL NEW SAGAR PRIYA | Purba Medinipur | Contai | NEW DIGHA | | | | | |
| 38 | HOTEL NIRALA | South 24 Parganas | Kakdwip | Bakkhali, Village - Laxmipur, P.O - Laxmipur Prabartak, | | | | | |
| 39 | HOTEL NIRALA INODAY | South 24 Parganas | Kakdwip | VILL- LAXMIPUR, P.O.- LAXMIPUR PRABARTAK | | | | | |
| 40 | HOTEL OMNI | Darjeeling | Darjeeling Sadar | T.V. Tower, Dr. Zakir Hussian Road | | | | | |
