| $150,000–350,000 | JOSEPH T FAN, MD, INC | MONTEREY PARK, CA | Citibank, N.A. |
| $350,000–1 million | JOSH PACKAGING, INC. | HAUPPAUGE, NY | Citibank, N.A. |
| $150,000–350,000 | JOSHUA U KLEIN MD. PC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | JOURNEYS COUNSELING MINISTRY | COSTA MESA, CA | Citibank, N.A. |
| $350,000–1 million | JOY PRODUCTS OF CALIFORNIA, INC. | FOUNTAIN VALLEY, CA | Citibank, N.A. |
| $150,000–350,000 | JP WILLIAMS INC. | LYNBROOK, NY | Citibank, N.A. |
| $150,000–350,000 | JPD GRAPHICS INC | ELK GROVE VILLAGE, IL | Citibank, N.A. |
| $1–2 million | JRC BEVERAGE INC | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | JRD ELECTRIC CORP | MIDDLE VILLAGE, NY | Citibank, N.A. |
| $150,000–350,000 | JRT REALTY GROUP, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | JST POWER EQUIPMENT, INC. | LAKE MARY, FL | Citibank, N.A. |
| $150,000–350,000 | JUDITH LEIBER COUTURE LTD | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | JUICE LABS LLC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | JULIA DUBNO, IN. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | JULIUS SHULMAN MDPC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | JUMP CUT CREATIVE CORP | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | JUNE JACOBS LABS, LLC | MOONAHIE, NJ | Citibank, N.A. |
| $150,000–350,000 | JUNO CONTRACTING CORP. | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | JUPENG BIO, INC. | LEAGUE CITY, TX | Citibank, N.A. |
| $350,000–1 million | JUPITER PRESTIGE GROUP NORTH AMERICA INC. | ST. CHARLES, IL | Citibank, N.A. |
| $1–2 million | JUVO MOBILE INC. | SAN FRANCISCO, CA | Citibank, N.A. |
| $150,000–350,000 | JWIN ELECTRONICS CORP. | PORT WASHINGTON, NY | Citibank, N.A. |
| $350,000–1 million | K ZARK MEDICAL PC | NY, NY | Citibank, N.A. |
| $150,000–350,000 | K. AND S. INDUSTRIAL CORP. | STATEN ISLAND, NY | Citibank, N.A. |
| $150,000–350,000 | KABAET 4 LLC | TARRYTOWN, NY | Citibank, N.A. |
| $150,000–350,000 | KACHA THAI BISTRO INC. | WALNUT CREEK, CA | Citibank, N.A. |
| $150,000–350,000 | KAI D. MAI, DDS, PC | LITTLE NECK, NY | Citibank, N.A. |
| $150,000–350,000 | KAJITSU | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | KALCO LIGHTING LIMITED | LAS VEGAS, NV | Citibank, N.A. |
| $150,000–350,000 | KAMPF, SCHIAVONE AND ASSOCIATES A.P.C. | SAN BERNARDINO, CA | Citibank, N.A. |
| $150,000–350,000 | KAREN HORNEY CLINIC, INC. | NEW YORK, NY, NY | Citibank, N.A. |
| $5–10 million | KARMA AUTOMOTIVE LLC | IRVINE, CA | Citibank, N.A. |
| $350,000–1 million | KASHANEH CONSTRUCTION INC | EMERYVILLE, CA | Citibank, N.A. |
| $150,000–350,000 | KASHKAVAL KITCHEN LLC | NEW YORK, NY | Citibank, N.A. |
| $5–10 million | KASOWITZ BENSON TORRES LLP | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | KATSKY KORINS LLP | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | KATZ CHWAT, P.C | MELVILLE, NY | Citibank, N.A. |
| $2–5 million | KAUFMAN BORGEEST & RYAN LLP | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | KAUFMAN FRIEDMAN PLOTNICKI AND GRUN, LLP | NEW YORK, NY | Citibank, N.A. |
| $2–5 million | KAZTRONIX LLC | ARLINGTON, VA | Citibank, N.A. |
| $150,000–350,000 | KAZUMA, INC. | FREMONT, CA | Citibank, N.A. |
| $150,000–350,000 | KCC PROTECTION INC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | KEE YEE SHUM | FLUSHING, NY | Citibank, N.A. |
| $1–2 million | KEIO ACADEMY OF NEW YORK | PURCHASE, NY | Citibank, N.A. |
| $1–2 million | KEITH HART AGENCY, INC. | MELVILLE, NY | Citibank, N.A. |
| $2–5 million | KEKER, VAN NEST & PETERS LLP | SAN FRANCISCO, CA | Citibank, N.A. |
| $2–5 million | KELLER AND HECKMAN LLP | WASHINGTON, DC | Citibank, N.A. |
| $350,000–1 million | KELLER, O'REILLY AND WATSON, P.C> | WOODBURY, NY | Citibank, N.A. |
| $1–2 million | KELLY, RODE & KELLY LLP | MINEOLA, NY | Citibank, N.A. |
| $1–2 million | KELLY, RODE & KELLY, LLP | MINEOLA, NY | Citibank, N.A. |
| $350,000–1 million | KEMADO RECORDS INC. | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | KENDALL SPORTS BAR INC. | PEMBROKE PINES, FL | Citibank, N.A. |
| $150,000–350,000 | KENDALL SPORTS BAR INC. | HOLLYWOOD, FL | Citibank, N.A. |
| $150,000–350,000 | KENNETH KWOK INSURANCE SERVICES AGENCY | ROSEMEAD, CA | Citibank, N.A. |
| $150,000–350,000 | KENSINGTON PEDIATRICS | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | KENSTAN LOCK AND HARDWARE CO, INC | PLAINVIEW, NY | Citibank, N.A. |
| $1–2 million | KERN STEEL FABRICATION, INC. | BAKERSFIELD, CA | Citibank, N.A. |
| $350,000–1 million | KERN, SEGAL AND MURRAY A LAW CORPORATION | SAN FRANCISCO, CA | Citibank, N.A. |
| $1–2 million | KERNS MANUFACTURING CORP. | LONG ISLAND CITY, NY | Citibank, N.A. |
| $150,000–350,000 | KEY INTERNATIONAL, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | KFD PUBLIC RELATIONS, LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | KHALEIDOSCOPE HEALTH CARE INC | JERSEY CITY, NJ | Citibank, N.A. |
| $150,000–350,000 | KIDNEY & HYPERTENSION SPECIALIST OF MIAMI P A | MIAMI, FL | Citibank, N.A. |
| $350,000–1 million | KIDNEY MEDICAL ASSOCIATES, PLLC | BRONX, NY | Citibank, N.A. |
| $350,000–1 million | KIDNEYANDHYPERTENSION ASSOCIATES | CHICAGO, IL | Citibank, N.A. |
| $350,000–1 million | KIDS CONNECTIONS DEVELOPMENTAL THERAPY CENTER | SIMI VALLEY, CA | Citibank, N.A. |
| $150,000–350,000 | KIDS FIRST E.I. INC. | JERICHO, NY | Citibank, N.A. |
| $150,000–350,000 | KIDSVILLE U.S.A. | NORTHRIDGE, CA | Citibank, N.A. |
| $150,000–350,000 | KIM L. COOPER, MD A PROFESSIONAL CORPORATION | BURLINGAME, CA | Citibank, N.A. |
| $150,000–350,000 | KIM WONG PLUMBING INC. | SAN GABRIEL, CA | Citibank, N.A. |
| $150,000–350,000 | KING FREEZE MECHANICAL CORPORATION | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | KINGBRIGHT COMPANY, LLC. | CITY OF INDUSTRY, CA | Citibank, N.A. |
| $150,000–350,000 | KINGDOM ENTERPRISES INC | CARSON, CA | Citibank, N.A. |
| $150,000–350,000 | KINGDOM HOSPITALITY GROUP LLC | RESEDA, CA | Citibank, N.A. |
| $150,000–350,000 | KINGS AVENUE TATTOO LLC | MASSAPEQUA, NY | Citibank, N.A. |
| $350,000–1 million | KIRBY MCINERNEY LLP | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | KIRK PALMER AND ASSOCIATES, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | KISS DISTRIBUTION CORP. | PISCATAWAY, NJ | Citibank, N.A. |
| $5–10 million | KISS NAIL PRODUCTS INC. | PORT WASHINGTON, NY | Citibank, N.A. |
| $350,000–1 million | KITAMURA MACHINERY OF U.S.A., INC. | WHEELING, IL | Citibank, N.A. |
| $2–5 million | KITTRICH CORPORATION | POMONA, CA | Citibank, N.A. |
| $350,000–1 million | KITTRICH LLC | POMONA, CA | Citibank, N.A. |
| $150,000–350,000 | KIYONNA CLOTHING, INC. | ANAHEIM, CA | Citibank, N.A. |
| $350,000–1 million | KJ REMODELING OF NY CORP. | STATEN ISLAND, NY | Citibank, N.A. |
| $150,000–350,000 | KK INTERIORS, INC | YONKERS, NY | Citibank, N.A. |
| $150,000–350,000 | KL SOFTWARE TECHNOLOGIES INC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | KLAUBER BROTHERS, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | KLEIN IMMIGRATION LAW GROUP | ENCINO, CA | Citibank, N.A. |
| $2–5 million | KLEINBERG, KAPLAN, WOLFF & COHEN, P.C. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | KLIMENT HALSBAND ARCHITECTS LLP | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | KLT VENTURES, LLC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | KMS DEVELOPMENT PARTNERS, LP | NARBERTH, PA | Citibank, N.A. |
| $350,000–1 million | KNIGHT BUILDERS, LLC | NORTH LAS VEGAS, NV | Citibank, N.A. |
| $2–5 million | KNIGHT ELECTRICAL SERVICES CORP. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | KNIT ILLUSTRATED INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | KNITLAB | LOS ANGELES, CA | Citibank, N.A. |
| $350,000–1 million | KNOWCEAN CONSULTING INC. | POTOMAC, MD | Citibank, N.A. |
| $1–2 million | KOA CORPORATION | MONTERY PARK, CA | Citibank, N.A. |
| $350,000–1 million | KOCHMAN, LEBOWITZ & MOGIL, MDS, LLP | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | KOELNMESSE INC. | CHICAGO, IL | Citibank, N.A. |