| $150,000–350,000 | LEVINE GREENBERG LITERARY AGENCY INC. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | LEXOLUTION CALIFORNIA, LLC | LOS ANGELES, CA | Citibank, N.A. |
| $2–5 million | LEXOLUTION, LLC | WASHINGTON, DC | Citibank, N.A. |
| $2–5 million | LEXOLUTION, LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LGD COMMUNICATIONS, INC. | MIAMI, FL | Citibank, N.A. |
| $150,000–350,000 | LIBERTY GYMNASTICS TRAINING CENTER, INC. | CONCORD, CA | Citibank, N.A. |
| $150,000–350,000 | LICKABILITY LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LIEBERGALL EYE ASSOCIATES | SUFFERN, NY | Citibank, N.A. |
| $350,000–1 million | LIEBERMAN, INC. | GREAT NECK, NY | Citibank, N.A. |
| $2–5 million | LIEFF, CABRASER, HEIMANN & BERNSTEIN, LLP | SAN FRANCISCO, CA | Citibank, N.A. |
| $150,000–350,000 | LIFE CARE HOME HEALTH INC | LAS VEGAS, NV | Citibank, N.A. |
| $150,000–350,000 | LIFELINE HOME CARE LLC | VILLA PARK, IL | Citibank, N.A. |
| $150,000–350,000 | LIFESAVERS' HOME HEALTH SERVICES, INC. | FULLERTON, CA | Citibank, N.A. |
| $150,000–350,000 | LIFESTYLE24 TECHNOLOGIES, INC. | LAS VEGAS, NV | Citibank, N.A. |
| $1–2 million | LIFETECH RESOURCES LLC | MOORPARK, CA | Citibank, N.A. |
| $150,000–350,000 | LIFETIME DESIGN CORP. | DEER PARK, NY | Citibank, N.A. |
| $350,000–1 million | LIFEWORX, INC. | CHAPPAQUA, NY | Citibank, N.A. |
| $350,000–1 million | LIGHT 101 INC. | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | LIGHTNING MOTORS CORPORATION | SAN JOSE, CA | Citibank, N.A. |
| $150,000–350,000 | LIGHTNING MOTORS CORPORATION | SAN JOSE, CA | Citibank, N.A. |
| $150,000–350,000 | LILI XU DDS A PROFESSIONAL CORPORATION | OAKLAND, CA | Citibank, N.A. |
| $150,000–350,000 | LIMESTONE INVESTMENTS LLC | CLAREMONT, CA | Citibank, N.A. |
| $350,000–1 million | LIMPUS PRINTS, INC. | SANTA ANA, CA | Citibank, N.A. |
| $150,000–350,000 | LIN CONSULTING INC | DIAMOND BAR, CA | Citibank, N.A. |
| $5–10 million | LINDBLAD EXPEDITIONS, LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LINDENHURST BAY DENTAL, P.C. | LINDENHURST, NY | Citibank, N.A. |
| $150,000–350,000 | LINEA HAIR STUDIO, INC | GLEN ELLYN, IL | Citibank, N.A. |
| $350,000–1 million | LINEAR TECHNOLOGIES, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LING O. CHENG, M.D., P.C | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LINK ALLEN & ASSOCIATES INC. | SAN MATEO, CA | Citibank, N.A. |
| $150,000–350,000 | LINKED BY AIR STUDIO LLC | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | LINUM HOME TEXTILES, LLC | MAYWOOD, NJ | Citibank, N.A. |
| $350,000–1 million | LIONROCK BEHAVIORAL HEALTH INC | PETALUMA, CA | Citibank, N.A. |
| $150,000–350,000 | LIQUID DAIMOND, INC | TRACY, CA | Citibank, N.A. |
| $150,000–350,000 | LISTER, MARTIN AND THOMPSON LLP | GLENDALE, CA | Citibank, N.A. |
| $5–10 million | LITCHFIELD CAVO LLP | CHICAGO, IL | Citibank, N.A. |
| $150,000–350,000 | LITERACY ASSISTANCE CENTER | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LITTLE ANGELS ACADEMY BURBANK, INC. | BURBANK, CA | Citibank, N.A. |
| $350,000–1 million | LITTLE RED ROBOT | SAN FRANCISCO, CA | Citibank, N.A. |
| $350,000–1 million | LITTLE SEEDS CHILDREN'S CENTER INC | ALAMEDA, CA | Citibank, N.A. |
| $150,000–350,000 | LITTLE SHEPHERD'S LEARNING CENTER | PORTER RANCH, CA | Citibank, N.A. |
| $350,000–1 million | LITTLE SISTERS OF THE ASSUMPTION FAMILY HEALTH SERVICE | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | LIVING COLORS, INC. | NORTH HILLS, CA | Citibank, N.A. |
| $150,000–350,000 | LLBINC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LLJ, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LOFT INC. | SAN JOSE, CA | Citibank, N.A. |
| $350,000–1 million | LOGICAL DESIGN SOLUTIONS, INC. | FLORHAM PARK, NJ | Citibank, N.A. |
| $350,000–1 million | LOGICAL MAINTENANCE SOLUTIONS, INC | IRVINE, CA | Citibank, N.A. |
| $350,000–1 million | LOGICPREP LLC | ARMONK, NY | Citibank, N.A. |
| $350,000–1 million | LONDON LENNIE'S, INC. | REGO PARK, NY | Citibank, N.A. |
| $150,000–350,000 | LONDON PROPERTIES, LTD. | FRESNO, CA | Citibank, N.A. |
| $2–5 million | LONESTAR RESOURCES, INC. | FORT WORTH, TX | Citibank, N.A. |
| $350,000–1 million | LONG ISLAND NEUROLOGY CONSULTANTS | LYNBROOK, NY | Citibank, N.A. |
| $150,000–350,000 | LONG ISLAND NEUROSURGICAL ASSOCIATES, PC | NEW HYDE PARK, NY | Citibank, N.A. |
| $150,000–350,000 | LONG ISLAND PEDIATRICS PLLC | BALDWIN, NY | Citibank, N.A. |
| $150,000–350,000 | LONG ISLAND SEWING INC. | BELLMORE, NY | Citibank, N.A. |
| $150,000–350,000 | LONG RIDGE DERMATOLOGY | STAMFORD, CT | Citibank, N.A. |
| $1–2 million | LOS ANGELES INTERNATIONAL CHURCH OF CHRIST | IRVINE, CA | Citibank, N.A. |
| $350,000–1 million | LOS ANGELES ORT TECHNICAL INSTITUTE | FOREST HILLS, NY | Citibank, N.A. |
| $350,000–1 million | LOVI'S DELICATESSEN, INC. | CALABASAS, CA | Citibank, N.A. |
| $350,000–1 million | LOWER MANHATAN DIALYSIS CENTER | NEW YORK, NY | Citibank, N.A. |
| $1–2 million | LOWEY DANNENBERG P.C. | WHITE PLAINS, NY | Citibank, N.A. |
| $2–5 million | LRES CORPORATION | ORANGE, CA | Citibank, N.A. |
| $150,000–350,000 | LSA CAPITAL | LOS ANGELES, CA | Citibank, N.A. |
| $150,000–350,000 | LSFE | RIVERSIDE, CA | Citibank, N.A. |
| $150,000–350,000 | [email protected] | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LUBRANO CIAVARRA ARCHITECTS, PLLC | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | LUDWIG PLUS LLC | BINGHAM FARMS, MI | Citibank, N.A. |
| $150,000–350,000 | LUGANO GROUP INC | OLD GREENWICH, CT | Citibank, N.A. |
| $350,000–1 million | LUHRING AUGUSTINE GALLERY INC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LUIS NAVARRO - FLO P.C. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LUMINARY LABS | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LUMIQUICK DIAGNOSTICS, INC | SANTA CLARA, CA | Citibank, N.A. |
| $150,000–350,000 | LUMIX HIBACHI RESTAURANT INC | LYNBROOK, NY | Citibank, N.A. |
| $150,000–350,000 | LUMONDI INC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LUMOS CONSULTING INC | PLEASANTON, CA | Citibank, N.A. |
| $1–2 million | LUTZ & CARR, CERTIFIED PUBLIC ACCOUNTS, LLP | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LUX SALON | FULLERTON, CA | Citibank, N.A. |
| $350,000–1 million | LUXE BRANDS, INC. | PLANTATION, FL | Citibank, N.A. |
| $150,000–350,000 | LUXIMA TECHNOLOGY LLC | PASADENA, CA | Citibank, N.A. |
| $150,000–350,000 | LUXURY GLASS DOORS LLC | WILMINGTON, DE | Citibank, N.A. |
| $350,000–1 million | LUXURY LIVING OF USA, LLC | MIAMI, FL | Citibank, N.A. |
| $150,000–350,000 | LYALL TURBOSONICS, INC. | LAKE FOREST, CA | Citibank, N.A. |
| $150,000–350,000 | M AND R SCARSDALE RESTAURANT LLC | SCARSDALE, NY | Citibank, N.A. |
| $350,000–1 million | M AND Y TRADING /HELBY IMPORT | CARTERET, NJ | Citibank, N.A. |
| $350,000–1 million | M FACTORY USA INC. | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | M RUBIN AND SONS INC | LONG ISLAND CITY, NY | Citibank, N.A. |
| $150,000–350,000 | M-POWER INC | VERNON HILLS, IL | Citibank, N.A. |
| $150,000–350,000 | M. I. U. SKL INC | CORONA, NY | Citibank, N.A. |
| $150,000–350,000 | M. SCHNEIDER SOAP AND CHEMICAL CO INC. | RIDGEWOOD, NY | Citibank, N.A. |
| $150,000–350,000 | M.A.M. MECHANICAL LLC | EAST ELMHURST, NY | Citibank, N.A. |
| $150,000–350,000 | M.A.M. MECHANICAL LLC | EAST ELMHURST, NY | Citibank, N.A. |
| $350,000–1 million | M.A.T.C.H.BOX, LLC | WOODBURY, NY | Citibank, N.A. |
| $2–5 million | M.B. HERZOG ELECTRIC, INC. | PARAMOUNT, CA | Citibank, N.A. |
| $150,000–350,000 | M2O PRIVATE FUND ADVISORS | WHITE PLAINS, NY | Citibank, N.A. |
| $350,000–1 million | MAC INDUSTRIES INC. | SAN CLEMENTE, CA | Citibank, N.A. |
| $350,000–1 million | MAC-LAD CORP. | CALVERTON, NY | Citibank, N.A. |
| $150,000–350,000 | MACFADDEN AND THORPE | SAN FRANCISCO, CA | Citibank, N.A. |
| $350,000–1 million | MACHINE COMPONENTS CORP | PLAINVIEW, NY | Citibank, N.A. |
| $350,000–1 million | MACHINERY STORAGE INC. | DEER PARK, NY | Citibank, N.A. |