We study the correspondence between the large $N$ limit of ${\cal N} = 2$ three dimensional superconformal field theories and M theory on orbifolds of $AdS_4 \times {\bf S^7}$. We identify the brane configuration which gives $C^3/Z_3$ as a background for the M theory in terms of a Brane Box Model or a (p, q) web model. By taking the orbifold projection on the known spectrum of Kaluza-Klein harmonics of supergravity, we obtain information about the chiral primary operators at the orbifold singularities.