| $150,000–350,000 | RRG | WASHINGTON, DC | Citibank, N.A. |
| $350,000–1 million | RRP PLUMBING CORP | EAST MEADOW, NY | Citibank, N.A. |
| $150,000–350,000 | RRSH GROUP INC. | MIAMI, FL | Citibank, N.A. |
| $350,000–1 million | RSG MEDIA SYSTEMS, LLC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | RSR BLOCK 37 FOOD HALL, LLC | DENVER, CO | Citibank, N.A. |
| $150,000–350,000 | RTECH ENGINEERING LLC | HIALEAH GARDENS, FL | Citibank, N.A. |
| $150,000–350,000 | RUBIN ABRAMSON LLP | NEW YORK, NY | Citibank, N.A. |
| $1–2 million | RUBINOS AND MESIA ENGINEERS, INC. | CHICAGO, IL | Citibank, N.A. |
| $2–5 million | RUDER FINN, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | RUDY MELNITZER | SAN FRANCISCO, CA | Citibank, N.A. |
| $150,000–350,000 | RUGS AMERICA CORPORATION | FARMINGDALE, NY | Citibank, N.A. |
| $350,000–1 million | RUSK RENOVATIONS, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | RUSS AND ALLCROFT | GLENDALE, CA | Citibank, N.A. |
| $5–10 million | RUSSELL TOBIN AND ASSOCIATES LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | RUTTS HAWAIIAN CAFE | LOS ANGELES, CA | Citibank, N.A. |
| $150,000–350,000 | RUZICKA, WALLACE & COUGHLIN, LLP | IRVINE, CA | Citibank, N.A. |
| $150,000–350,000 | RW PERFUSION | SANTA CLARITA, CA | Citibank, N.A. |
| $150,000–350,000 | RYAN CANDELORA D.D.S. A PROFESSIONAL DENTAL CORP | GLENDALE, CA | Citibank, N.A. |
| $350,000–1 million | RYDAN SECURITY INC | GLENDALE, NY | Citibank, N.A. |
| $150,000–350,000 | RYE EYE ASSOCIATES | RYE, NY | Citibank, N.A. |
| $350,000–1 million | S & H CABINETS AND MANUFACTURING, INC. | YORBA LINDA, CA | Citibank, N.A. |
| $150,000–350,000 | S AND A KAY CONSTRUCTION CORP. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | S PLUS, INC. | NEW YORK, NY | Citibank, N.A. |
| $2–5 million | S&B PHARMA, INC. | AZUSA, CA | Citibank, N.A. |
| $150,000–350,000 | S&T AUTO BODY REPAIR, INC | BRONX, NY | Citibank, N.A. |
| $150,000–350,000 | S. FELDMAN HOUSEWARES, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | S.D.C. CENTER, INC. | YORKTOWN HEIGHTS, NY | Citibank, N.A. |
| $150,000–350,000 | S.E.G.MD,P.C | NEW YORK, NY | Citibank, N.A. |
| $5–10 million | S.J. ELECTRIC INC. | LYNBROOK, NY | Citibank, N.A. |
| $350,000–1 million | S.J. FUEL CO., INC. | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | S.K.I. WHOLESALE BEER CORP. | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | S.S.L CORP | OPA-LOCKA, FL | Citibank, N.A. |
| $150,000–350,000 | S3 BUILDERS, INC. | SUN VALLEY, CA | Citibank, N.A. |
| $350,000–1 million | S3 PARTNERS LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SABERPOINT, LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SADDLE ROCK ASSOCIATES, L. P. | NORTH MERRICK, NY | Citibank, N.A. |
| $1–2 million | SADDLEBACK MEDICAL GROUP, INC. | LAGUNA HILLS, CA | Citibank, N.A. |
| $350,000–1 million | SADIS AND GOLDBERG LLP | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | SAFARI PROGRAMS, INC. | MIAMI LAKES, FL | Citibank, N.A. |
| $5–10 million | SAFAVIEH GROUP LLC | PORT WASHINGTON, NY | Citibank, N.A. |
| $350,000–1 million | SAFE ART SAT, INC. | EAST ELMHURST, NY | Citibank, N.A. |
| $150,000–350,000 | SAFEGUARD CHEMICAL CORPORATION | GARDEN CITY, NY | Citibank, N.A. |
| $150,000–350,000 | SAG ENGINEERING AND CONSULTING, PC | UNIONDALE, NY | Citibank, N.A. |
| $150,000–350,000 | SAGE AND COOMBE ARCHITECTS, LLP | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SAGE M. HUMPHRIES, D.D.S., M.S., INC | ORANGE, CA | Citibank, N.A. |
| $150,000–350,000 | SAGE SEARCH ADVISORS | GREENWICH, CT | Citibank, N.A. |
| $5–10 million | SAGITEC SOLUTIONS LLC | ST. PAUL, MN | Citibank, N.A. |
| $150,000–350,000 | SAGUARO HOME HEALTH CARE, LLC | LAS VEGAS, NV | Citibank, N.A. |
| $150,000–350,000 | SAHARA CONSTRUCTION CORP. | BELLEROSE, NY | Citibank, N.A. |
| $150,000–350,000 | SAILIFE SCIENCES INC | NAPERVILLE, IL | Citibank, N.A. |
| $150,000–350,000 | SAISILKS INC. | MIDDLE VILLAGE, NY | Citibank, N.A. |
| $150,000–350,000 | SAKER O.M.S., PA | GLEN ROCK, NJ | Citibank, N.A. |
| $150,000–350,000 | SAKHI FOR BATTERED WOMEN, INC. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | SAKSOFT INC | JERSEY CITY, NJ | Citibank, N.A. |
| $150,000–350,000 | SAL AND DOM'S PASTRY SHOP | BRONX, NY | Citibank, N.A. |
| $150,000–350,000 | SAL'S METAL CORP. | BRONX, NY | Citibank, N.A. |
| $350,000–1 million | SALESIAN MISSIONS, INC. | NEW ROCHELLE, NY | Citibank, N.A. |
| $150,000–350,000 | SALIENT PATH INC | MORGAN HILL, CA | Citibank, N.A. |
| $150,000–350,000 | SALIN DENTISTRY, INC. | BAKERSFIELD, CA | Citibank, N.A. |
| $150,000–350,000 | SALOM AMERICA COMPANY | OAK PARK, IL | Citibank, N.A. |
| $350,000–1 million | SALTED STONE NA LLC | MONROVIA, CA | Citibank, N.A. |
| $150,000–350,000 | SALVADORI CENTER LTD. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SALVETO LLC | ALEXANDRIA, VA | Citibank, N.A. |
| $150,000–350,000 | SAM P ISRAEL PC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SAMALA R. SWAMY, MD, PC | STATEN ISLAND, NY | Citibank, N.A. |
| $150,000–350,000 | SAME | JAMAICA, NY 11430, MI | Citibank, N.A. |
| $150,000–350,000 | SAME | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | SAMUEL GARY JR. & ASSOCIATES, INC. | DENVER, CO | Citibank, N.A. |
| $350,000–1 million | SAN ANTONIO AMBULATORY SURGICAL CENTER, INC. | UPLAND, CA | Citibank, N.A. |
| $350,000–1 million | SAN DIEGO CHURCH OF CHRIST | SAN DIEGO, CA | Citibank, N.A. |
| $350,000–1 million | SAN JUDAS COMMUNITY HEALTH CENTER, INC. | LOS ANGELES, CA | Citibank, N.A. |
| $350,000–1 million | SAN LEANDRO HEALTH CARE CENTER, INC. | SAN LEANDRO, CA | Citibank, N.A. |
| $150,000–350,000 | SANCUS CAPITAL MANAGEMENT LP | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SANDD DININGGROUPLLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SANDF INVESTIGATIONS INC | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | SANDHYA HEGDE DDS INC | BONITA, CA | Citibank, N.A. |
| $150,000–350,000 | SANKOSHA U.S.A., INC. | SCHAUMBURG, IL | Citibank, N.A. |
| $150,000–350,000 | SANNAM S4 INC. | WASHINGTON, DC | Citibank, N.A. |
| $150,000–350,000 | SANOLUKE DUBLIN INC. | ALAMO, CA | Citibank, N.A. |
| $150,000–350,000 | SANOLUKE SAN JOSE INC. | SAN JOSE, CA | Citibank, N.A. |
| $1–2 million | SANTINELLI INTERNATIONAL, INC. | HAUPPAUGE, NY | Citibank, N.A. |
| $150,000–350,000 | SAPPHIRE HOTEL LLC | LONG ISLAND CITY, NY | Citibank, N.A. |
| $150,000–350,000 | SARAH LAIRD INC. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | SARATOGA COUNTRY CLUB INC. | SARATOGA, CA | Citibank, N.A. |
| $150,000–350,000 | SARATOGA DENTAL CARE, PLLC | SARATOGA SPRINGS, NY | Citibank, N.A. |
| $150,000–350,000 | SARFATTY ASSOCIATES, LTD. | EVANSTON, IL | Citibank, N.A. |
| $150,000–350,000 | SARKO CONSTRUCTION INC | BURBANK, CA | Citibank, N.A. |
| $150,000–350,000 | SATHISH R MODUGU MEDICAL PC | HARTSDALE, NY | Citibank, N.A. |
| $150,000–350,000 | SATTERLEE ELECTRICAL SERVICES, INC. | FRESNO, CA | Citibank, N.A. |
| $350,000–1 million | SATURN WIRELESS CONSULTING, LLC | MONTCLAIR, NJ | Citibank, N.A. |
| $1–2 million | SAV-MOR MECHANICAL INC. | RONKONKOMA, NY | Citibank, N.A. |
| $350,000–1 million | SAV-MOR MECHANICAL SERVICES INC. | RONKONKOMA, NY | Citibank, N.A. |
| $150,000–350,000 | SAVELY HEALTHCARE ARCHITECTS, INC. | IRVINE, CA | Citibank, N.A. |
| $150,000–350,000 | SAVINO AND SMOLLER PC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SB INTERNATIONAL, INC. | DALLAS, TX | Citibank, N.A. |
| $150,000–350,000 | SBAM REALTY | BRONX, NY | Citibank, N.A. |
| $350,000–1 million | SBI CONSULTANTS, INC. | NEW YORK, NY | Citibank, N.A. |
| $2–5 million | SCAHILL LAW GROUP P.C. | BETHPAGE, NY | Citibank, N.A. |
| $150,000–350,000 | SCANWELL HEALTH, INC | ANAHEIM, CA | Citibank, N.A. |
| $150,000–350,000 | SCANWELL LOGISTICS (NYC) INC | ELMONT, NY | Citibank, N.A. |