| $150,000–350,000 | IROKO PARTNERS INCORPORATED | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | IRRENO CONSTRUCTION COMPANY INC. | WASHINGTON DC, DC | Citibank, N.A. |
| $350,000–1 million | IRVIN SIMON PHOTOGRAPHERS INC | ELMONT, NY | Citibank, N.A. |
| $350,000–1 million | ISABELLE DESIGN CORP | MIAMI, FL | Citibank, N.A. |
| $1–2 million | ISAIA CORP | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | ISCA CORP | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | ISCHOLAR, INC. | EDGEWOOD, NY | Citibank, N.A. |
| $150,000–350,000 | ISLAND SPORTS PHYSIOTHERAPY, PC | EAST NORTHPORT, NY | Citibank, N.A. |
| $150,000–350,000 | ISLIP AVIONICS, INC. | RONKONKOMA, NY | Citibank, N.A. |
| $350,000–1 million | ISSEY MIYAKE USA CORP | NEW YORK, NY | Citibank, N.A. |
| $1–2 million | IT WORKS! INC. | WASHINGTON, DC | Citibank, N.A. |
| $150,000–350,000 | ITAL PIZZA CORP | MERRICK, NY | Citibank, N.A. |
| $150,000–350,000 | ITCENTER INC | UNION, NJ | Citibank, N.A. |
| $150,000–350,000 | ITECHNOLOGIES (ITC) LLC | FAIR LAWN, NJ | Citibank, N.A. |
| $350,000–1 million | ITS ANALYTICS INC | MONMOUTH JUNCTION, NJ | Citibank, N.A. |
| $150,000–350,000 | IVGSTORES,LLC | PEMBROKE PINES, FL | Citibank, N.A. |
| $150,000–350,000 | IZZY'S BROOKLYN BAGELS | PALO ALTO, CA | Citibank, N.A. |
| $350,000–1 million | J & S KIDSWEAR, INC. | PLAINVIEW, NY | Citibank, N.A. |
| $150,000–350,000 | J A ARTIFACTS INC | BRONX, NY | Citibank, N.A. |
| $150,000–350,000 | J AND L ELECTRICAL SERVICES, INC. | CORONA, CA | Citibank, N.A. |
| $150,000–350,000 | J SAU INSURANCE SERVICES LLC | SAN DIEGO, CA | Citibank, N.A. |
| $150,000–350,000 | J T TAI AND CO INC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | J-FOUR ENTERPRISES, INC. | ROSEVILLE, CA | Citibank, N.A. |
| $150,000–350,000 | J-NETWORK, INC. | HUNTINGTON BEACH, CA | Citibank, N.A. |
| $150,000–350,000 | J. AND C. LAMB MANAGEMENT CORP. | NEW YORK CITY, NY | Citibank, N.A. |
| $350,000–1 million | J.B. PRINCE COMPANY, INC. | PLAINVIEW, NY | Citibank, N.A. |
| $150,000–350,000 | J.E. THOMSON AND COMPANY, LLC | FONTANA, CA | Citibank, N.A. |
| $1–2 million | J.G. ELECTRICAL INSTALLATIONS INC. | RIDGEWOOD, NY | Citibank, N.A. |
| $150,000–350,000 | J.L.N. CONTRACTING INC. | CENTRAL ISLIP, NY | Citibank, N.A. |
| $1–2 million | J.M. RODGERS CO., INC. | ELMONT, NY | Citibank, N.A. |
| $150,000–350,000 | J.P. ROCHE INC | MOUNT VERNON, NY | Citibank, N.A. |
| $150,000–350,000 | J.R. BERRY SEARCH GROUP, INC. | LOS ANGELES, CA | Citibank, N.A. |
| $150,000–350,000 | J.T. FINNERAN, INC. | SANTA ANA, CA | Citibank, N.A. |
| $150,000–350,000 | J.W. ALLEN CO., INC. | NEW YORK, NY | Citibank, N.A. |
| $1–2 million | JACKSON LAND DEVELOPMENT, LLC | POMPANO BEACH, FL | Citibank, N.A. |
| $350,000–1 million | JACOB NURSING AND HEALTHCARE EMPLOYMENT SERVICES AGENCY, INC | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | JAM | NEW YORK, NY | Citibank, N.A. |
| $2–5 million | JAMAICA BEARINGS CO. INC. | NEW HYDE PARK, NY | Citibank, N.A. |
| $150,000–350,000 | JAMARI INTERNATIONAL LTD | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | JAMBOREE DENTISTRY III PLLC | HOUSTON, TX | Citibank, N.A. |
| $150,000–350,000 | JAMBOREE DENTISTRY, P.L.L.C. | HOUSTON, TX | Citibank, N.A. |
| $150,000–350,000 | JAMES CARPENTER DESIGN ASSOCIATES INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | JAMES J SIMONEDDS PETER J SIMONEDMD | LARCHMONT, NY | Citibank, N.A. |
| $350,000–1 million | JANDB RESTAURANT PARTNERS TOP FLIGHT FOODS, LLC | HOLBROOK, NY | Citibank, N.A. |
| $350,000–1 million | JANDI MAINTENANCE CORPORATION | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | JANESRI DE SILVA, M.D., A PROFESSIONAL CORP. (OC) | PASADENA, CA | Citibank, N.A. |
| $150,000–350,000 | JANITO APARTMENT RENOVATION, LLC | SILVER SPRING, MD | Citibank, N.A. |
| $350,000–1 million | JAPAN SOCIETY INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | JARDAN MANAGEMENT CORP | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | JARED SHORE DMD LLC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | JARRETT CREATIVE GROUP INC | HOBOKEN, NJ | Citibank, N.A. |
| $150,000–350,000 | JARVIS ARCHITECTS INC. | OAKLAND, CA | Citibank, N.A. |
| $150,000–350,000 | JASLEEN BRAR DDS INC | TUSTIN, CA | Citibank, N.A. |
| $150,000–350,000 | JASPER SOLUTIONS INC. | HUNTINGTON STATION, NY | Citibank, N.A. |
| $150,000–350,000 | JASTY AND MANVAR PC | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | JAVIER VALADEZ DDS, INC. | LA MESA, CA | Citibank, N.A. |
| $150,000–350,000 | JAVIER VALADEZ DENTAL CORPORATION | CHULA VISTA, CA | Citibank, N.A. |
| $350,000–1 million | JBK ASSOCIATES INTERNATIONAL | PALM BEACH GARDENS,, FL | Citibank, N.A. |
| $150,000–350,000 | JC MACHINE AND MFG., CORP. | COSTA MESA, CA | Citibank, N.A. |
| $150,000–350,000 | JDB INTERNATIONAL INC | ITASCA, IL | Citibank, N.A. |
| $150,000–350,000 | JDC INVESTIGATIONS & SECURITIES, INC. | FRANKLIN SQUARE, NY | Citibank, N.A. |
| $1–2 million | JEFF KOONS LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | JEFFREY A STAHL MZD | MANHASSET, NY | Citibank, N.A. |
| $150,000–350,000 | JEFFREY BERMAN ARCHITECT | NEWYORK, NY | Citibank, N.A. |
| $2–5 million | JEFFREY CHAIN, L.P. | MORRISTOWN, TN | Citibank, N.A. |
| $150,000–350,000 | JEFFREY M DRESSEL DDS PC | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | JELIGHT COMPANY, INC. | IRVINE, CA | Citibank, N.A. |
| $150,000–350,000 | JENCOR DOOR AND TRIM INC | CANYON COUNTRY, CA | Citibank, N.A. |
| $350,000–1 million | JENNIFER KEANY AND ASSOCIATES, INC | LOS ANGELES, CA | Citibank, N.A. |
| $150,000–350,000 | JENNIFER KYUNG SHIN | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | JENNIFER POLLAK, MD PA | HOLLYWOOD, FL | Citibank, N.A. |
| $350,000–1 million | JET GENIUS FLORIDA HOLDINGS | FORT LAUDERDALE, FL | Citibank, N.A. |
| $150,000–350,000 | JET HARDWARE MANUFACTURING CORP. | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | JEWEL ELECTRIC, LLC | JERSEY CITY, NJ | Citibank, N.A. |
| $150,000–350,000 | JFO GROUP, LLC | IRVING, TX | Citibank, N.A. |
| $150,000–350,000 | JIANGNAN ENVIRONMENTAL TECHNOLOGY INC | RIDGEFIELD PARK, NJ | Citibank, N.A. |
| $150,000–350,000 | JIN DENTAL CORPORATION | SAN RAMON, CA | Citibank, N.A. |
| $150,000–350,000 | JJ RODRIGUEZ INC | SAN LEANDRO, CA | Citibank, N.A. |
| $150,000–350,000 | JM DENTAL PRACTICE | MILPITAS, CA | Citibank, N.A. |
| $150,000–350,000 | JMJ HEALTHCARE, INC | BRENTWOOD, CA | Citibank, N.A. |
| $150,000–350,000 | JMR GRAPHICS INC. | CENTRAL ISLIP, NY | Citibank, N.A. |
| $150,000–350,000 | JOEL GROTH WELDING INC | HUNTINGTON BEACH, CA | Citibank, N.A. |
| $150,000–350,000 | JOEL KING | SMITHTOWN, NY | Citibank, N.A. |
| $150,000–350,000 | JOHN ASHTON VELLEQUETTE, DDS,PC | SUNNYVALE, CA | Citibank, N.A. |
| $150,000–350,000 | JOHN B MURRAY ARCHITECT LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | JOHN CREECHDESIGN AND PRODUCTION INC. | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | JOHN DERIAN COMPANY | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | JOHN E POTENTE AND SONS INC. | HICKSVILLE, NY | Citibank, N.A. |
| $150,000–350,000 | JOHN F. KILROY CO., INC. | ROSEDALE, NY | Citibank, N.A. |
| $150,000–350,000 | JOHN J. VENTO, CPA, P.C. | STATEN ISLAND, NY | Citibank, N.A. |
| $150,000–350,000 | JOHN MARSHALL SOUND | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | JOHN SIMICH CONSTRUCTION, INC. | SAN PEDRO, CA | Citibank, N.A. |
| $150,000–350,000 | JOHN W. BAUMGARTEN ARCHITECT, P.C. | JERICHO, NY | Citibank, N.A. |
| $1–2 million | JOMASHOP INC. | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | JORDAN B GLASER MD PC | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | JOSEPH A DIGIOVANNA & MICHAEL J DIGIOVANNA D.O., P.C. | MASSAPEQUA, NY | Citibank, N.A. |
| $350,000–1 million | JOSEPH HAGE AARONSON LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | JOSEPH L. EASLEY CONSTRUCTION INC. | SAN JOSE, CA | Citibank, N.A. |
| $150,000–350,000 | JOSEPH M CAPO, MD PC | LEVITTOWN, NY | Citibank, N.A. |
| $350,000–1 million | JOSEPH SAVERI LAW FIRM, INC. | SAN FRANCISCO, CA | Citibank, N.A. |