| $350,000–1 million | POLARIS WIRELESS INC | MOUNTAIN VIEW, CA | Citibank, N.A. |
| $1–2 million | POLSOURCE INC | CARSON CITY, NV | Citibank, N.A. |
| $350,000–1 million | POLYEXPLORE | SAN JOSE, CA | Citibank, N.A. |
| $150,000–350,000 | POLYMERS MERONA, INC. | SAINT JAMES, NY | Citibank, N.A. |
| $150,000–350,000 | POMODORO SUFFOLK INC. | HUNTINGTON, NY | Citibank, N.A. |
| $350,000–1 million | PONANT USA LLC | NEW YORK, NY | Citibank, N.A. |
| $2–5 million | POOL COVER CORP. | HAUPPAUGE, NY | Citibank, N.A. |
| $150,000–350,000 | POQUITO FESANTE LLC | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | PORT AND MAIN LLC | PORT WASHINGTON, NY | Citibank, N.A. |
| $150,000–350,000 | PORTENO LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | PORTER AND YEE ASSOCIATES, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | PORTHAULT USA LLC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | POSITIVE CIRCULARITY INC | LEHI, UT | Citibank, N.A. |
| $150,000–350,000 | POSTWARE INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | POTOMAC LAW GROUP, PLLC | WASHINGTON, DC | Citibank, N.A. |
| $150,000–350,000 | POW INTERACTIVE LLC | PORTLAND, OR | Citibank, N.A. |
| $350,000–1 million | POWER PLUS SOUND & LIGHTING, INC. | VISTA, CA | Citibank, N.A. |
| $350,000–1 million | POWER-TECH INSTALLATIONS ELECTRICAL CONTRACTORS, INC. | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | POWERPHASE LLC | JUPITER, FL | Citibank, N.A. |
| $150,000–350,000 | POWERSPHYR INC | DANVILLE, CA | Citibank, N.A. |
| $150,000–350,000 | PQE US INC | ROCKVILLE, MD | Citibank, N.A. |
| $150,000–350,000 | PRA BEHAVIORAL LLC | SCHAUMBURG, IL | Citibank, N.A. |
| $150,000–350,000 | PRECIOUS WOODWORK INC. | BROOKLYN, NY | Citibank, N.A. |
| $2–5 million | PRECIPART CORPORATION | FARMINGDALE, NY | Citibank, N.A. |
| $150,000–350,000 | PRECISEQ INC | PALO ALTO, CA | Citibank, N.A. |
| $150,000–350,000 | PRECISION 3SIXTY NYC, INC. | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | PRECISION CONCRETE DESIGNS INC. | LA MESA, CA | Citibank, N.A. |
| $1–2 million | PRECISION HEALTH, INC | STATEN ISLAND, NY | Citibank, N.A. |
| $350,000–1 million | PRECISION SIGNS.COM, INC. | AMITYVILLE, NY | Citibank, N.A. |
| $350,000–1 million | PREFERRED DIVERSIFIED SERVICES INC. | FRESNO, CA | Citibank, N.A. |
| $350,000–1 million | PREFERRED INSULATION CONTRACTORS, INC. | CORONA, CA | Citibank, N.A. |
| $1–2 million | PREMIER ACOUSTICS INC | CORONA, CA | Citibank, N.A. |
| $350,000–1 million | PREMIER CAMP COMPANY, LLC | MELVILLE, NY | Citibank, N.A. |
| $150,000–350,000 | PREMIER COURIER SERVICE | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | PREMIER POINT HOME HEALTH, INC. | CHICAGO, IL | Citibank, N.A. |
| $350,000–1 million | PREMIER POINT REHABILITATION SERVICES INC. | CHICAGO, IL | Citibank, N.A. |
| $350,000–1 million | PREMIER TECHNOLOGY SOLUTIONS, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | PREMIER WALL SYSTEMS INC. | CORONA, CA | Citibank, N.A. |
| $150,000–350,000 | PREMIERE CARDIOLOGY PLLC | BAY SHORE, NY | Citibank, N.A. |
| $350,000–1 million | PREMIUM HOME CONTROL SOLUTIONS LLC | EL PASO, TX | Citibank, N.A. |
| $350,000–1 million | PREMIUM MEDICAL CARE, P.C. | FLUSHING, NY | Citibank, N.A. |
| $150,000–350,000 | PREMIUM PRODUCTIONS, INC. | PLEASANTVILLE, NY | Citibank, N.A. |
| $350,000–1 million | PREMIUM TECHNOLOGY INC. | NEW YORK, NY | Citibank, N.A. |
| $1–2 million | PREP FOR PREP | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | PRESENTATION PRODUCTS INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | PRESTON ESTATE PLANNING, APLC | SAN DIEGO, CA | Citibank, N.A. |
| $350,000–1 million | PRESTONE PRESS, LLC | MAYWOOD, NJ | Citibank, N.A. |
| $2–5 million | PRIA CORP | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | PRICE LAW GROUP, A PROFESSIONAL CORP | ENCINO, CA | Citibank, N.A. |
| $150,000–350,000 | PRIDE AND JOY PRESCHOOL, INC. | EL CERRITO, CA | Citibank, N.A. |
| $5–10 million | PRIDE CAPITAL PARTNERS, LLC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | PRIMARK BENEFITS | BURLINGAME, CA | Citibank, N.A. |
| $150,000–350,000 | PRIMARY CARE PROVIDERS OF CHICAGO | CHICAGO, IL | Citibank, N.A. |
| $150,000–350,000 | PRIMARY ELECTRICAL CONTRACTORS, INC | FORT PIERCE, FL | Citibank, N.A. |
| $350,000–1 million | PRIME GLOBAL BRANDS LLC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | PRIME LEADERS HEALTH SERVICES INC | FOREST HILLS, NY | Citibank, N.A. |
| $350,000–1 million | PRIME PUBLISHING LLC | NORTHBROOK, IL | Citibank, N.A. |
| $150,000–350,000 | PRINTED MATTER, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | PRINTRONIC CORPORATION | SANTA ANA, CA | Citibank, N.A. |
| $350,000–1 million | PRISAND, MELLINA, UNTERLACK AND CO., LLP | PLAINVIEW, NY | Citibank, N.A. |
| $150,000–350,000 | PRISTINE JEWELERS | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | PRISTINE LUXURY CLEANING CORP | HUNTINGTON STATION, NY | Citibank, N.A. |
| $350,000–1 million | PRIVATE LABEL SKIN CARE | CHATSWORTH, CA | Citibank, N.A. |
| $150,000–350,000 | PRM CONSULTING, INC. | WASHINGTON, DC | Citibank, N.A. |
| $350,000–1 million | PRN PHYSICAL , OCCUPATIONAL AND SPEECH THERAPY NETWORK, PLLC | EASTON, PA | Citibank, N.A. |
| $150,000–350,000 | PRO BONO INSTITUTE | WASHINGTON, DC | Citibank, N.A. |
| $150,000–350,000 | PROCOLD INC | BOHEMIA, NY | Citibank, N.A. |
| $2–5 million | PRODAPT NORTH AMERICA, INC. | TUALATIN, OR | Citibank, N.A. |
| $1–2 million | PROFESSIONAL BENEFIT ADMINISTRATORS HOLDING GROUP, INC. | OAK BROOK, IL | Citibank, N.A. |
| $1–2 million | PROFESSIONAL NURSING, INC. | CHICAGO, IL | Citibank, N.A. |
| $150,000–350,000 | PROFESSIONAL PHYSICAL THERAPY ASSOCIATES, INC | WHITTIER, CA | Citibank, N.A. |
| $150,000–350,000 | PROGETTO INC | NEW YORK CITY, NY | Citibank, N.A. |
| $150,000–350,000 | PROGRESSIVE RESOURCES, INC | SANTA FE SPRINGS, CA | Citibank, N.A. |
| $150,000–350,000 | PROGRESSIVE SPINE AND ORTHOPAEDICS, LLC | ENGLEWOOD, NJ | Citibank, N.A. |
| $150,000–350,000 | PROHEALTH AND FITNESS PT OT PLLC | NEW YORK, NY | Citibank, N.A. |
| $1–2 million | PROHEALTH DENTAL MANAGEMENT LLC | LAKE SUCCESS, NY | Citibank, N.A. |
| $1–2 million | PROJECT ORBIS INTERNATIONAL, INC. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | PROJECT RISK ANALYTICS LLC | NEW YORK, NY | Citibank, N.A. |
| $1–2 million | PROMAX PERSONNEL LLC | SOUTH GATE, CA | Citibank, N.A. |
| $150,000–350,000 | PROMOTIONAL SOLUTIONS, INC. | FARMINGDALE, NY | Citibank, N.A. |
| $150,000–350,000 | PROMPT CARE PHYSICIANS LTD,( HEALTH CARE PROVIDER ) | PALOS HEIGHTS, IL | Citibank, N.A. |
| $150,000–350,000 | PROPEL PRODUCTIONS | BRONX, NY | Citibank, N.A. |
| $150,000–350,000 | PROQC INTERNATIONAL NORTH AMERICA INC. | MCHENRY, IL | Citibank, N.A. |
| $150,000–350,000 | PROSHIPPING GROUP CORP | BREA, CA | Citibank, N.A. |
| $1–2 million | PROSPERITY NOW | WASHINGTON, DC, DC | Citibank, N.A. |
| $350,000–1 million | PROSPERO EQUIPMENT CORPORATION | PLEASANTVILLE, NY | Citibank, N.A. |
| $350,000–1 million | PROSPERO NURSERY CORP | WHITE PLAINS, NY | Citibank, N.A. |
| $150,000–350,000 | PROSTHODONTIC AND IMPLANT ASSOCIATES | MAMARONECK, NY | Citibank, N.A. |
| $350,000–1 million | PROTEINTECH GROUP | ROSEMONT, IL | Citibank, N.A. |
| $350,000–1 million | PROVIDENCE, WA, ANESTHESIA SERVICES, PC | HARRISON, NY | Citibank, N.A. |
| $150,000–350,000 | PRYM 1216 STREET LEVEL LLC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | PSOMAGEN, INC. | ROCKVILLE, MD | Citibank, N.A. |
| $350,000–1 million | PTE SYSTEMS INTERNATIONAL, LLC | HIALEAH, FL | Citibank, N.A. |
| $150,000–350,000 | PTERIS GLOBAL (USA) INC. | CHARLOTTE, NC | Citibank, N.A. |
| $150,000–350,000 | PTS CONSULTING INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | PUBLICOLOR, INC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | PUBLISHING DATA MANAGEMENT, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | PULICE LAND SURVEYORS, INC. | SUNRISE, FL | Citibank, N.A. |
| $150,000–350,000 | PURCELL ARCHITECTS, P.C. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | PURE ASPHALT COMPANY | CHICAGO, IL | Citibank, N.A. |