| $1–2 million | MACRO CONSULTANTS LLC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | MACSTEEL INTERNATIONAL USA CORP. | WHITE PLAINS, NY | Citibank, N.A. |
| $150,000–350,000 | MADAVA HOLDING, LLC | DOVER PLAINS, NY | Citibank, N.A. |
| $1–2 million | MADCAP SOFTWARE, INC. | SAN DIEGO, CA | Citibank, N.A. |
| $350,000–1 million | MADISON 88, LTD. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | MADISON ART TRADING LLC | MELVILLE, NY | Citibank, N.A. |
| $150,000–350,000 | MADISON AVENUE REALTIES LLC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | MADISON ENT & FACIAL PLASTIC SURGERY, P.C. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | MAGALY VELASQUEZ DDS., INC. | RANCHO CUCAMONGA, CA | Citibank, N.A. |
| $350,000–1 million | MAGEBAUSA LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | MAGIC SOFTWARE INC | NEW YORK, NY | Citibank, N.A. |
| $5–10 million | MAGNITUDE 7 METALS LLC | MARSTON, MO | Citibank, N.A. |
| $150,000–350,000 | MAGNOLIA AMERICAS, INC | MIAMI, FL | Citibank, N.A. |
| $5–10 million | MAGNOLIA EDUCATIONAL & RESEARCH FOUNDATION | LOS ANGELES, CA | Citibank, N.A. |
| $150,000–350,000 | MAGNOLIA MEDICAL IMAGING CENTER,INC. | WESTMINSTER, CA | Citibank, N.A. |
| $150,000–350,000 | MAGNUM BUILDERS, INC. | LOMITA, CA, CA | Citibank, N.A. |
| $150,000–350,000 | MAGPIE INTERNET COMMUNICATIONS CORP | FREMONT, CA | Citibank, N.A. |
| $2–5 million | MAGTEK, INC. | SEAL BEACH, CA | Citibank, N.A. |
| $1–2 million | MAIDEN LANE MEDICAL | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | MAILING SYSTEMS, INC | RANCHO CORDOVA, CA | Citibank, N.A. |
| $350,000–1 million | MAIROS INC. | REDMOND, WA | Citibank, N.A. |
| $350,000–1 million | MAKTECH TEXTILES LLC | INWOOD, NY | Citibank, N.A. |
| $150,000–350,000 | MAKUNA TILE INC. | MIDDLE VILLAGE, NY | Citibank, N.A. |
| $150,000–350,000 | MAMARONECK VETERINARY CARE, PLLC | MAMARONECK, NY | Citibank, N.A. |
| $150,000–350,000 | MANDLIK & RHODES INFORMATION SYSTEMS, INC. | BARRINGTON, IL | Citibank, N.A. |
| $150,000–350,000 | MANGIA RESTAURANT CORP | ASTORIA, NY | Citibank, N.A. |
| $350,000–1 million | MANGIA, INC. | IRVINE, CA | Citibank, N.A. |
| $150,000–350,000 | MANHATTAN ADVANCED MEDICAL PLLC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | MANHATTAN HOME CARE LTD | LONG ISLAND CITY, NY | Citibank, N.A. |
| $150,000–350,000 | MANHATTAN HOSIERY CO., INC. | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | MANHATTAN INTERNAL MEDICINE ASSOCIATES, P.C. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | MANHATTAN MECHANICAL CONTRACTORS, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | MANHATTAN REALTY GROUP SRVCS INC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | MANHATTAN STUDIO ARCHITECTURE & DESIGN, P.C. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | MANHATTAN WEST MEDICAL PC | NEW YORK, NY | Citibank, N.A. |
| $1–2 million | MANIPAL EDUCATION AMERICAS, LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | MANJU BHATNAGAR PROFESSIONAL DENTAL CORPORATION | SAN JOSE, CA | Citibank, N.A. |
| $150,000–350,000 | MANKUTA GALLAGHER AND ASSOCIATES LLC | LAUDERDALE LAKES, FL | Citibank, N.A. |
| $150,000–350,000 | MANNA MADISON AVENUE LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | MANSAKE CORP | QUEENS, NY | Citibank, N.A. |
| $150,000–350,000 | MANUFACTURING AUTOMATION AND SOFTWARE SYSTEMS | CHATSWORTH, CA | Citibank, N.A. |
| $150,000–350,000 | MARBLE EMPORIUM INC | NORTHBROOK, IL | Citibank, N.A. |
| $150,000–350,000 | MARBLE EMPORIUM INC | NORTHBROOK, IL | Citibank, N.A. |
| $150,000–350,000 | MARBLEX CORP | ANAHEIM, CA | Citibank, N.A. |
| $150,000–350,000 | MARC E. WIETSCHNER, MD, P.C. | SOUTH FLORAL PARK, NY | Citibank, N.A. |
| $150,000–350,000 | MARCEL, THOMAS J., D.D.S. | LIVERMORE, CA | Citibank, N.A. |
| $350,000–1 million | MARCO TRANSPORT, INC. | SANTA ANA, CA | Citibank, N.A. |
| $350,000–1 million | MARCOS KITCHEN & BATH INSTALLATIONS INC | FRANKLIN SQUARE, NY | Citibank, N.A. |
| $1–2 million | MARCUS EVANS INC. | CHICAGO, IL | Citibank, N.A. |
| $150,000–350,000 | MARCUS ROSENBERG AND DIAMOND LLP | NEW YORK, NY | Citibank, N.A. |
| $1–2 million | MARGRET ULTRA HOME CARE | STATEN ISLAND, NY | Citibank, N.A. |
| $150,000–350,000 | MARIA B CAMPBELL ASSOCIATES INC. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | MARIAN DAVID M.D., P.C. | QUEENS, NY | Citibank, N.A. |
| $150,000–350,000 | MARICOS LA PLAYITA, INC. | SAN PABLO, CA | Citibank, N.A. |
| $150,000–350,000 | MARILYN'S KIDS, INC. | PLAINVIEW, NY | Citibank, N.A. |
| $150,000–350,000 | MARINE CONSULTING INC. | FORT LAUDERDALE, FL | Citibank, N.A. |
| $150,000–350,000 | MARIO?S TRANSPORTATION INC | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | MARJORIE C. RAVITZ DPM, PC | SMITHTOWN, NY | Citibank, N.A. |
| $150,000–350,000 | MARK E. POMPER, M.D., P.A. | MIAMI BEACH, FL | Citibank, N.A. |
| $150,000–350,000 | MARK E. PRUZANSKY M.D., P.C. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | MARK E. WEINBERGER, P.C., | ROCKVILLE CENTRE, NY | Citibank, N.A. |
| $150,000–350,000 | MARK I PUBLICATIONS INC. | RIDGEWOOD, NY | Citibank, N.A. |
| $150,000–350,000 | MARK LEE AND YONG KAY, INC. | OAKLAND, CA | Citibank, N.A. |
| $350,000–1 million | MARK-10 CORPORATION | COPIAGUE, NY | Citibank, N.A. |
| $150,000–350,000 | MARKETING DESIGNS INCORPORATED | BELMONT, CA | Citibank, N.A. |
| $350,000–1 million | MARLBOROUGH GALLERY, INC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | MARSHALL CONWAY AND BRADLEY, P.C. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | MARTHA GUTIERREZ, D.D.S., INC. | HAWTHORNE, CA | Citibank, N.A. |
| $150,000–350,000 | MARTIAL VIVOT LLC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | MARTIN CONSTRUCTION INC. | YUCAIPA, CA | Citibank, N.A. |
| $150,000–350,000 | MARTINO AUTO CONCEPTS INC | GLEN COVE, NY | Citibank, N.A. |
| $1–2 million | MARVEL ARCHITECTS PLLC | NEW YORK, NY | Citibank, N.A. |
| $1–2 million | MARVIN METAL, LLC | LONG ISLAND CITY, NY | Citibank, N.A. |
| $150,000–350,000 | MARY NITTOLO INC. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | MARYLAND YOUTH BALLET, INC. | SILVER SPRING, MD | Citibank, N.A. |
| $350,000–1 million | MASA NY LLC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | MASA TRUCKING CO | LOS ANGELES, CA | Citibank, N.A. |
| $2–5 million | MASON INDUSTRIES, INC. | HAUPPAUGE, NY | Citibank, N.A. |
| $150,000–350,000 | MASSAPEQUA ORAL AND MAXILLOFACIAL SURGERY | MASSAPEQUA, NY | Citibank, N.A. |
| $150,000–350,000 | MASTER ALUMINUM DOOR AND WINDOW CORP | BROOKKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | MATACI INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | MATERNAL FETAL CARE, P.C. | STAMFORD, CT | Citibank, N.A. |
| $1–2 million | MATERNAL FETAL MEDICAL ASSOCIATES, PLLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | MATFER BOURGEAT INC | VAN NUYS, CA | Citibank, N.A. |
| $150,000–350,000 | MATHARU ASSISTED LIVING, INC. | TORRANCE, CA | Citibank, N.A. |
| $150,000–350,000 | MATHEW T CHENGOT MD PC | AMOTYVILLE, NY | Citibank, N.A. |
| $150,000–350,000 | MATHEWS HOME CARE INC. D/B/A RIGHT AT HOME NORTHERN WESTCHESTER | MOUNT KISCO, NY | Citibank, N.A. |
| $350,000–1 million | MATHEWS NIELSEN LANDSCAPE ARCHITECTS P.C. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | MATIAN LAW GROUP INC, | VAN NUYS, CA | Citibank, N.A. |
| $150,000–350,000 | MATRIX ASSET ADVISORS, INC. | WHITE PLAINS, NY | Citibank, N.A. |
| $1–2 million | MATRIX MECHANICAL CORP. | LONG ISLAND CITY, NY | Citibank, N.A. |
| $350,000–1 million | MATSUYA NEW YORK, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | MATT CHLOR INC. | EL MONTE, CA | Citibank, N.A. |
| $150,000–350,000 | MATTHEW J. BUSCH, DDS, LTD. | SCHAUMBURG, IL | Citibank, N.A. |
| $150,000–350,000 | MATTHEWS AND CO., LLP | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | MATTOS UNDERGROUND CONSTRUCTION, INC. | LATON, CA | Citibank, N.A. |
| $150,000–350,000 | MAUCERI SIGN CO., INC | JAMAICA, NY | Citibank, N.A. |
| $350,000–1 million | MAUREEN DATA SYSTEMS, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | MAURIEL KAPOUYTIAN WOODS LLP | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | MAVE CORP | MANHASSET, NY | Citibank, N.A. |