| $150,000–350,000 | KOLB RADIOLOGY, P.C. | BRONX, NY | Citibank, N.A. |
| $350,000–1 million | KONING & ASSOCIATES | SAN JOSE, CA | Citibank, N.A. |
| $150,000–350,000 | KOPENTECH | LOS ANGELES, CA | Citibank, N.A. |
| $350,000–1 million | KRAFF EYE INSTITUTE, LTD. | CHICAGO, IL | Citibank, N.A. |
| $150,000–350,000 | KRAUPNER PHARMACY INC | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | KRAVIT JEWELERS, INC | OCEANSIDE, NY | Citibank, N.A. |
| $150,000–350,000 | KRAZY LARRY INC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | KREATIVE KARE DAY CARE CENTER, INC | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | KRISTA NINIVAGGI STUDIO, LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | KRISTINE WINDOW TREATMENTS LLC | HIALEAH, FL | Citibank, N.A. |
| $150,000–350,000 | KROUZIAN-ZEKARIAN-VASBOURAGAN | SAN FRANCISCO, CA | Citibank, N.A. |
| $1–2 million | KRYTERION INC. | PHOENIX, AZ | Citibank, N.A. |
| $350,000–1 million | KSK MEDICAL LLC | IRVINE, CA | Citibank, N.A. |
| $2–5 million | KUEHNE CHEMICAL COMPANY, INC. | KEARNY, NJ | Citibank, N.A. |
| $150,000–350,000 | KUMARAN SYSTEMS, INC. | REDWOOD CITY, CA | Citibank, N.A. |
| $150,000–350,000 | KUTNICKI BERNSTEIN ARCHITECTS | NEW YORK CITY, NY | Citibank, N.A. |
| $150,000–350,000 | KWALYTI TOOLING AND MACHINERY REBUILDING, INC. | BATAVIA, IL | Citibank, N.A. |
| $150,000–350,000 | L & A FORWARDING, INC. | UNION, NJ | Citibank, N.A. |
| $150,000–350,000 | L AND B REAL ESTATE, A CALIFORNIA LTD PARTNERSHIP | LOS ANGELES, CA | Citibank, N.A. |
| $150,000–350,000 | L AND M MECHANICAL, INC. | CHATSWORTH, CA | Citibank, N.A. |
| $150,000–350,000 | L AND Z RESTORATION CORP | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | L-M DIALYSIS CORPORATION | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | L.A. RENOVATION, LLC | RIVERDALE, MD | Citibank, N.A. |
| $350,000–1 million | L.G.M. SYSTEMS, INC. | GARDEN CITY, NY | Citibank, N.A. |
| $350,000–1 million | L.I. COMPUTER NETWORKS, INC | HAUPPAUGE, NY | Citibank, N.A. |
| $150,000–350,000 | L.M.C. SPECIALTIES, INC. | COLLEGE POINT, NY | Citibank, N.A. |
| $150,000–350,000 | LA DOLCE VITA, INC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LA ESCUELITA INC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | LA FLOR PRODUCTS COMPANY, INC. | HAUPPAUGE, NY | Citibank, N.A. |
| $150,000–350,000 | LA GRANGE PEDIATRICS, LTD | LA GRANGE, IL | Citibank, N.A. |
| $150,000–350,000 | LA PARMA BROS INC | HUNTINGTON, NY | Citibank, N.A. |
| $150,000–350,000 | LA PARMA III CORP | OCEANSIDE, NY | Citibank, N.A. |
| $150,000–350,000 | LA PRIMA CASA INC | MIAMI, FL | Citibank, N.A. |
| $150,000–350,000 | LA SANDIA TYSONS CORNER LLC | DENVER, CO | Citibank, N.A. |
| $150,000–350,000 | LA SIERRA FIRE EQUIPMENT INC | RIVERSIDE, CA | Citibank, N.A. |
| $150,000–350,000 | LABEL DADDY PARTNERS LLC | CHATSWORTH, CA | Citibank, N.A. |
| $1–2 million | LAKE FOREST PEDIATRIC ASSOCIATES, LTD | LAKE BLUFF, IL | Citibank, N.A. |
| $150,000–350,000 | LAKEMOOR DENTAL, P.C. | ELK GROVE VILLAGE, IL | Citibank, N.A. |
| $350,000–1 million | LAKHANI & JORDAN ENGINEERS, P.C. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | LAKSH INC | CAMARILLO, CA | Citibank, N.A. |
| $150,000–350,000 | LAKSHMI PT CONSULTANTS PC | ROCKVILLE CENTRE, NY | Citibank, N.A. |
| $150,000–350,000 | LAL BHAGCHANDANI MD PA | POMPANO BEACH, FL | Citibank, N.A. |
| $150,000–350,000 | LALAS STUDIO CITY INC. | STUDIO CITY, CA | Citibank, N.A. |
| $150,000–350,000 | LANA TERRACE INC | FRESH MEADOWS, NY | Citibank, N.A. |
| $150,000–350,000 | LAND DESIGN CONSULTANTS INC | MONROVIA, CA | Citibank, N.A. |
| $150,000–350,000 | LAND FORTUNE INC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | LANDA SPINE CENTER LLC | WASHINGTON, DC | Citibank, N.A. |
| $350,000–1 million | LANDM CRANE AND RIGGING CORP | FREEPORT, NY | Citibank, N.A. |
| $150,000–350,000 | LANDOW AND LANDOW ARCHITECTS LLP | OLD WESTBURY, NY | Citibank, N.A. |
| $150,000–350,000 | LANGUAGE AND CULTURE WORLDWIDE, LLC | CHICAGO, IL | Citibank, N.A. |
| $150,000–350,000 | LANROVER NETWORK SERVICES, INC. | BAYPORT, NY | Citibank, N.A. |
| $1–2 million | LANTERN COMMUNITY SERVICES INC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LAPOLLA INC | RONKONKOMA, NY | Citibank, N.A. |
| $150,000–350,000 | LARG FOOTWEAR INC. | LAWRENCE, NY | Citibank, N.A. |
| $350,000–1 million | LARSON O'BRIEN LLP | LOS ANGELES, CA | Citibank, N.A. |
| $150,000–350,000 | LAS ESPUELAS INC | WOODLAKE, CA | Citibank, N.A. |
| $150,000–350,000 | LAS OLAS FINER FOODS | FORT LAUDERDALE, FL | Citibank, N.A. |
| $1–2 million | LASALLE MEDICAL ASSOCIATES | REDLANDS, CA | Citibank, N.A. |
| $350,000–1 million | LASER AND SKIN SURGERY MEDICAL GROUP, INC. | SACRAMENTO, CA | Citibank, N.A. |
| $150,000–350,000 | LASER PLUS IMAGING | CANOGA PARK, CA | Citibank, N.A. |
| $150,000–350,000 | LASER RECHARGE, INC. | SACRAMENTO, CA | Citibank, N.A. |
| $150,000–350,000 | LASKY AND LASKY DENTAL GROUP | STUDIO CITY, CA | Citibank, N.A. |
| $2–5 million | LATARA ENTERPRISE, INC. | POMONA, CA | Citibank, N.A. |
| $350,000–1 million | LATIN AMERICAN DISTRIBUTORS, INC | EATONTOWN, NJ | Citibank, N.A. |
| $150,000–350,000 | LATINO CONCEPTS, LLC | MIAMI, FL | Citibank, N.A. |
| $150,000–350,000 | LATTANZI RESTAURANT | NEW YORK, NY | Citibank, N.A. |
| $2–5 million | LAUFER GROUP INTERNATIONAL LTD. | NEW YORK, NY | Citibank, N.A. |
| $1–2 million | LAUNDRYLUX DISTRIBUTION LLC | INWOOD, NY | Citibank, N.A. |
| $1–2 million | LAVAZZA PREMIUM COFFEES CORP. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LAW OFFICE OF BUCHALTER HOFFMAN AND DORCHAK | NORTH MIAMI, FL | Citibank, N.A. |
| $150,000–350,000 | LAW OFFICE OF JOHN S. YONG, PC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LAW OFFICE OF YELENA SHAROVA PC. | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | LAW OFFICES OF AARON I. KATSMAN, PC | VALLEY STREAM, NY | Citibank, N.A. |
| $350,000–1 million | LAW OFFICES OF ADRIENNE D. COHEN | SANTA ANA, CA | Citibank, N.A. |
| $150,000–350,000 | LAW OFFICES OF EDWARD J SINGER APLC | LOS ANGELES, CA | Citibank, N.A. |
| $350,000–1 million | LAW OFFICES OF TERRY KATZ AND ASSOCIATES, P.C | UNIONDALE, NY | Citibank, N.A. |
| $150,000–350,000 | LAW OFFICES OF TODD M. FRIEDMAN, PC | CALABASAS, CA | Citibank, N.A. |
| $1–2 million | LAWRENCE B. BONAS COMPANY | COSTA MESA, CA | Citibank, N.A. |
| $150,000–350,000 | LAWRENCE WORDEN RAINIS AND BARD PC | MELVILLE, NY | Citibank, N.A. |
| $350,000–1 million | LBI SOFTWARE, INC. | MELVILLE, NY | Citibank, N.A. |
| $150,000–350,000 | LCJ ASSOCIATES, INC | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | LCM HOME FASHIONS, INC. | MIRA LOMA, CA | Citibank, N.A. |
| $150,000–350,000 | LDR GOLDEN, INC. | MISSION VIEJO, CA | Citibank, N.A. |
| $1–2 million | LEAD FORENSICS INC. | ATLANTA, GA | Citibank, N.A. |
| $150,000–350,000 | LEADBETTER GOLF ACADEMIES, LLC | CHAMPIONSGATE, FL | Citibank, N.A. |
| $150,000–350,000 | LEARNING TREE CULTURAL CENTER INC | BRONX, NY | Citibank, N.A. |
| $150,000–350,000 | LEBENTHAL FINANCIAL SERVICES INC. | JERICHO, NY | Citibank, N.A. |
| $350,000–1 million | LEE AND LOW BOOKS, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LEE SHEIKH MEGLEY AND HAAN LLC | CHICAGO, IL | Citibank, N.A. |
| $350,000–1 million | LEGAL ACTION CENTER | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | LEJON OF CALIFORNIA, INC. | CORONA, CA | Citibank, N.A. |
| $2–5 million | LENCO DIAGNOSTIC LABORATORIES, INC. | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | LENNYS CLAM BAR INC | HOWARD BEACH, NY | Citibank, N.A. |
| $150,000–350,000 | LEON MEGE, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LEONARD J. STRANDBERG AND ASSOCIATES, CONSULTING ENGINEERS AND LAND SURVEYORS D. | FREEPORT, NY | Citibank, N.A. |
| $350,000–1 million | LEONARD JACKSON ASSOCIATES PE, PLLC | POMONA, NY | Citibank, N.A. |
| $150,000–350,000 | LESTER & ASSOCIATES, P.C. | GARDEN CITY, NY | Citibank, N.A. |
| $350,000–1 million | LEVEL NINE GROUP LLC | STAMFORD, CT | Citibank, N.A. |
| $150,000–350,000 | LEVIN AND GLASSER, P.C. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | LEVIN EASTERLY PARTNERS LLC | NEW YORK, NY | Citibank, N.A. |