| $350,000–1 million | SKARSTEDT GALLERY, LTD. | NEW YORK, NY | Citibank, N.A. |
| $1–2 million | SKELETAL DYNAMICS, INC. | MIAMI, FL | Citibank, N.A. |
| $350,000–1 million | SKIL-CARE CORPORATION | YONKERS, NY | Citibank, N.A. |
| $350,000–1 million | SKILLS FOR CHICAGOLAND'S FUTURE | CHICAGO, IL | Citibank, N.A. |
| $150,000–350,000 | SKIP'S MUSIC, INCORPORATED | SACRAMENTO, CA | Citibank, N.A. |
| $150,000–350,000 | SKYLARK TRAVEL GROUP, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SKYLINE FABRICATION INC | COMPTON, CA | Citibank, N.A. |
| $150,000–350,000 | SLAB CO LLC | LOS ANGELES, CA | Citibank, N.A. |
| $350,000–1 million | SLATER SLATER SCHULMAN LLP | MELVILLE, NY | Citibank, N.A. |
| $350,000–1 million | SMART DESIGN LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SMART MOVES PEDIATRICS PC | NORTH RIVERSIDE, IL | Citibank, N.A. |
| $350,000–1 million | SMART TRADE TECHNOLOGIES USA LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SMARTHEALTH MANAGEMENT INC. | MONTEREY PARK, CA | Citibank, N.A. |
| $350,000–1 million | SMC STONE INTERNATIONAL INC. | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | SMILE DENTAL CENTER S LEI AND Y CHIANG | SAN MATEO, CA | Citibank, N.A. |
| $150,000–350,000 | SMITH, THOMAS AND SMITH, INC. | BETHESDA, MD | Citibank, N.A. |
| $150,000–350,000 | SMITHGALL JOHNSTON ASSOCIATES INC. | SAN CLEMENTE, CA | Citibank, N.A. |
| $350,000–1 million | SMITHGEIGER, LLC | WESTLAKE VILLAGE, CA | Citibank, N.A. |
| $350,000–1 million | SMS INTERNATIONAL SHORE OPERATIONS US, INC. | MIAMI, FL | Citibank, N.A. |
| $350,000–1 million | SMSB CONSUTLING GROUP, INC. | HAUPPAUGE, NY | Citibank, N.A. |
| $150,000–350,000 | SN2020, INC | LOS ANGELES, CA | Citibank, N.A. |
| $150,000–350,000 | SNAPIOT, INC. | SAN DIEGO, CA | Citibank, N.A. |
| $150,000–350,000 | SO-CAL VALUE ADDED, LLC | CAMARILLO, CA | Citibank, N.A. |
| $150,000–350,000 | SOCAL AUTO GROUP | RESEDA, CA | Citibank, N.A. |
| $150,000–350,000 | SOCAPA, INC | EAST BURKE, VT | Citibank, N.A. |
| $1–2 million | SOCIAL SCIENCE RESEARCH COUNCIL | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | SOCIALFLY LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SOCIETY OF ILLUSTRATORS, INC. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | SOENERGY INTERNATIONAL, INC. | MIAMI, FL | Citibank, N.A. |
| $350,000–1 million | SOFTPATH SYSTEMS INC | NEW YORK, NY | Citibank, N.A. |
| $1–2 million | SOHO EXPERIENTIAL, LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SOKOLOFF STERN, LLP | CARLE PLACE, NY | Citibank, N.A. |
| $150,000–350,000 | SOLAR FORWARD ELECTRIC, INC | SANTA MONICA, CA | Citibank, N.A. |
| $150,000–350,000 | SOLAR GLASS CREATIONS, INC | ISLAND PARK, NY | Citibank, N.A. |
| $1–2 million | SOLHEIM LUTHERAN HOME | LOS ANGELES, CA | Citibank, N.A. |
| $350,000–1 million | SOMO GLOBAL INC | CHARLESTON, SC | Citibank, N.A. |
| $150,000–350,000 | SONICINVISION INC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | SOORITA D. GOORAH,DDS,PA | SILVER SPRING, MD | Citibank, N.A. |
| $150,000–350,000 | SOPHIA N. MIRVISS, M.D., INC. | BERKELEY, CA | Citibank, N.A. |
| $150,000–350,000 | SOS ENTERTAINMENT | ESCONDIDO, CA | Citibank, N.A. |
| $150,000–350,000 | SOUBRIET BYRNE AND ASSOCIATES, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SOULEY VEGAN LLC | OAKLAND, CA | Citibank, N.A. |
| $350,000–1 million | SOUND LOUNGE LLC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | SOUTH AMERICAN PARTS CORP. | MIAMI, FL | Citibank, N.A. |
| $350,000–1 million | SOUTH COAST SPECIALTY SURGERY CENTER, INC. | COSTA MESA, CA | Citibank, N.A. |
| $1–2 million | SOUTH COUNTY MENTAL HEALTH CENTER, INC. | DELRAY BEACH, FL | Citibank, N.A. |
| $150,000–350,000 | SOUTH FLORIDA FOODS INTERNATIONAL, INC. | DORAL, FL | Citibank, N.A. |
| $150,000–350,000 | SOUTH FLORIDA ORAL & MAXILLOFACIAL SURGERY | JUPITER, FL | Citibank, N.A. |
| $150,000–350,000 | SOUTH LAKE AUDIO SERVICES, LLC | BURBANK, CA | Citibank, N.A. |
| $350,000–1 million | SOUTH SHORE EYE CARE,LLP | WOODBURY, NY | Citibank, N.A. |
| $150,000–350,000 | SOUTH SHORE FAMILY MEDICAL ASSOCIATE, P.C. | INWOOD, NY | Citibank, N.A. |
| $150,000–350,000 | SOUTHEASTERN CHILLER OF MIAMI INC | CORAL SPRINGS, FL | Citibank, N.A. |
| $1–2 million | SOUTHERN COUNTIES TERMINALS | LOS ANGELES, CA | Citibank, N.A. |
| $350,000–1 million | SOUTHERN CROSS AVIATION, LLC | FORT LAUDERDALE, FL | Citibank, N.A. |
| $350,000–1 million | SOUTHERN IMPLANTS NORTH AMERICA, INC. | JUPITER, FL | Citibank, N.A. |
| $350,000–1 million | SOUTHLAND REGIONAL ASSOCIATION OF REALTORS | VAN NUYS, CA | Citibank, N.A. |
| $150,000–350,000 | SOYVENTIS NORTH AMERICA LLC | FAIRFIELD, NJ | Citibank, N.A. |
| $150,000–350,000 | SPACE METRICS, INC. | WASHINGTON, DC | Citibank, N.A. |
| $150,000–350,000 | SPAN ARCHITECTURE, LLC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | SPANISH TILES LTD | BRIARCLIFF MANOR, NY | Citibank, N.A. |
| $150,000–350,000 | SPARKLE GEMS INC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | SPEARMC MANAGEMENT CONSULTING, INC. | PLEASANTON, CA | Citibank, N.A. |
| $350,000–1 million | SPEARS AND IMES LLP | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SPECIAL T WATER SYSTEMS, INC | WHITTIER, CA | Citibank, N.A. |
| $150,000–350,000 | SPECIALTY BILLING SERVICES | YONKERS, NY | Citibank, N.A. |
| $350,000–1 million | SPECIALTY EYE CARE MEDICAL CENTER INC. | GLENDALE, CA | Citibank, N.A. |
| $350,000–1 million | SPECIALTY EYE CARE MEDICAL CENTER, INC | GLENDALE, CA | Citibank, N.A. |
| $350,000–1 million | SPECIALTY SURGICAL CENTER OF ARCADIA, L.P. | ARCADIA, CA | Citibank, N.A. |
| $350,000–1 million | SPECTRA MEDICAL DEVICES, INC. | WILMINGTON, MA | Citibank, N.A. |
| $350,000–1 million | SPECTRUM COMMUNICATIONS AND CONSULTING INC | CHICAGO, IL | Citibank, N.A. |
| $150,000–350,000 | SPECTRUM LIGHTING SERIVES | SANTA FE SPRINGS, CA | Citibank, N.A. |
| $2–5 million | SPECTRUM SCIENCE COMMUNICATIONS LLC | WASHINGTON, DC | Citibank, N.A. |
| $150,000–350,000 | SPENCER ROAD INC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | SPHERICAL LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SPIAZZO CAFE, INC. | SAN FRANCISCO, CA | Citibank, N.A. |
| $150,000–350,000 | SPIGA NEW CANAAN GROUP INC | NEW CANAAN, CT | Citibank, N.A. |
| $150,000–350,000 | SPIN DESIGN, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SPINE INSTITUTE OF SOUTH FLORIDA | DELRAY BEACH, FL | Citibank, N.A. |
| $150,000–350,000 | SPIRE METERING TECHNOLOGY LLC | MARLBOROUGH, MA | Citibank, N.A. |
| $150,000–350,000 | SPIROTHERM INC. | GLENDALE HEIGHTS, IL | Citibank, N.A. |
| $350,000–1 million | SPLITIT USA INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SPORTSMED DISTRIBUTOR INC | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | SPOTLIGHT GYMNASTICS INC | PELHAM, NY | Citibank, N.A. |
| $150,000–350,000 | SPRAGG INDUSTRIES INC | CANYON COUNTRY, CA | Citibank, N.A. |
| $350,000–1 million | SPRING OB GYN PC | NEW YORK, NY | Citibank, N.A. |
| $5–10 million | SPRINGFIELD TERMINAL RAILWAY COMPANY | NORTH BILLERICA, MA | Citibank, N.A. |
| $2–5 million | SQUARE CARE MEDICAL GROUP, LLP | WESTBURY, NY | Citibank, N.A. |
| $350,000–1 million | SQUARE ONE MANAGEMENT ASSOCIATES, LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SQUARE ROOT CREATIVE, INC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | SRI INFOTECH | NORWOOD, MA | Citibank, N.A. |
| $150,000–350,000 | SRINIVAS M RAVI,MD PC | NEW CITY, NY | Citibank, N.A. |
| $150,000–350,000 | SRINSOFT, INC. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | SST INTERNATIONAL, INC. | COMPTON, CA | Citibank, N.A. |
| $350,000–1 million | ST LUKE'S SCHOOL | WHITESTONE, NY | Citibank, N.A. |
| $1–2 million | ST. JOHN'S PREPARATORY SCHOOL | ASTORIA, NY | Citibank, N.A. |
| $350,000–1 million | STAMFORD ANESTHESIOLOGY SERVICES | STAMFORD, CT | Citibank, N.A. |
| $150,000–350,000 | STAMFORD OPHTHALMOLOGY, LLC | STAMFORD, CT | Citibank, N.A. |
| $2–5 million | STANCO SYSTEMS ELECTRICAL CONTRACTING INC. | STATEN ISLAND, NY | Citibank, N.A. |
| $350,000–1 million | STANLEY M. ISAACS NEIGHBORHOOD CENTER, INC. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | STAR CASUALTY INSURANCE COMPANY | MIAMI, FL | Citibank, N.A. |