There are many people who claim Elite drops can only be found at level 55 bosses +

Al tip: easy al items and reverse orbs. There are many people who claim Elite drops can only be found at level 55 bosses +, this is not true.

An easy way to get Maple Story Mesos Good Unique Items, Elite items or Reverse orbs is by fighting the Green Dragon Exaltation in the forbidden mines. He is level 33. Sometimes he does not drop anything good, but he it is not uncommon that he would drop unique, elite, or reverse orbs.

I have seen many 40 + die on him because the use the wrong strategy to defeat him, you can beat him at level 35+ if you have the right gear, the dragon is Fire elemental so have at least 60% fire resistance. This is not hard to get), bring some large or XL potions and start fighting him some times, you'll see that he drops very good items for such a low level.

If you have Lucky charm, it helps if you solo. He seems to drop more goodies when you are alone. So far I have gotten 3 Elite weapons, 13 unique items and 6 reverse orbs fighting him about 35 times, and he gives good exp also.  

Ranger: Second highest damage in game. Hard to level up is very good in guild fights, Perfect for PK'ing, because that they are able to become totally invisible for 6 minutes.