Quote:
Originally Posted by Apache
"Ma'am" is used in the Southern United States. We pronounce it maa am. We tend to use it when talking to adult women. I can remember using it with women who got upset because they weren't old enough to be called "ma'am". 
Apache
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If in doubt, probably better to use "miss"
"Ma'am" definitely does not sound like "mum" in my part of the southern US. The vowel sound in "Ma'am" is like "dam" or "ram".