| $350,000–1 million | VALCON STEEL CORP | AMITYVILLE, NY | Citibank, N.A. |
| $350,000–1 million | VALCON STEEL CORP. | AMITYVILLE, NY | Citibank, N.A. |
| $2–5 million | VALDES ENGINEERING COMPANY | LOMBARD, IL | Citibank, N.A. |
| $150,000–350,000 | VALENCIA SHEET METAL, INC. | PACOIMA, CA | Citibank, N.A. |
| $2–5 million | VALENTINO USA INC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | VALERY JOSEPH SALON 2 LTD | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | VALERY JOSEPH SALON LTD | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | VALLES VENDIOLA LLP | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | VALLEY PERFORATING, LLC | BAKERSFIELD, CA | Citibank, N.A. |
| $350,000–1 million | VALLEY PRESBYTERIAN CHURCH | NORTH HILLS, CA | Citibank, N.A. |
| $1–2 million | VALLEY RELOCATION AND STORAGE OF NORTHERN CALIFORNIA, INC. | CONCORD, CA | Citibank, N.A. |
| $350,000–1 million | VALLEY VAN & SPORT UTILITIES INC. | VALLEY STREAM, NY | Citibank, N.A. |
| $150,000–350,000 | VALLI KANE AND VAGNINI LLP | GARDEN CITY, NY | Citibank, N.A. |
| $350,000–1 million | VAN PELT, YI AND JAMES LLP | CUPERTINO, CA | Citibank, N.A. |
| $350,000–1 million | VAN WAGNER AERIAL MEDIA, LLC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | VAN WAGNER GROUP, LLC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | VAN WAGNER MANAGEMENT, INC. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | VANGUARD MAINTENANCE AND ELECTRICAL INC. | RIDGEWOOD, NY | Citibank, N.A. |
| $150,000–350,000 | VANTAGE IC, LLC | HOLTSVILLE, NY | Citibank, N.A. |
| $2–5 million | VARITE INC. | SAN JOSE, CA | Citibank, N.A. |
| $350,000–1 million | VASLAS LEPOWSKY HAUSS & DANKE LLP | STATEN ISLAND, NY | Citibank, N.A. |
| $2–5 million | VELOCITY GLOBAL, LCC | DENVER, CO | Citibank, N.A. |
| $150,000–350,000 | VELOCITY SALES MANAGEMENT, INC | BOCA RATON, FL | Citibank, N.A. |
| $150,000–350,000 | VENEZIA INTERIORS CORP | LONG ISLAND CITY, NY | Citibank, N.A. |
| $150,000–350,000 | VENSAR TECHNOLOGY INC | ROLLING MEADOWS, IL | Citibank, N.A. |
| $350,000–1 million | VENTANA MICRO SYSTEMS INC. | SAN JOSE, CA | Citibank, N.A. |
| $350,000–1 million | VENTROP ENGINEERING CONSULTING GROUP PLLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | VENTURA TV VIDEO APPLIANCE CENTER, INC | FRESNO, CA | Citibank, N.A. |
| $350,000–1 million | VENTURE FOR AMERICA, INC. | NEW YORK CITY, NY | Citibank, N.A. |
| $5–10 million | VERA INSTITUTE OF JUSTICE, INC. | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | VERDUGOS GENERAL CONTRACTORS CORP | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | VERIFIED SYSTEM SOLUTIONS INC. | GARDEN CITY, NY | Citibank, N.A. |
| $1–2 million | VERIO HEALTHCARE, INC. | FOOTHILL RANCH, CA | Citibank, N.A. |
| $150,000–350,000 | VERTEX CONSULTING SERVICES, INC. | SCHAUMBURG, IL | Citibank, N.A. |
| $150,000–350,000 | VETCT, INC. | ORLANDO, FL | Citibank, N.A. |
| $150,000–350,000 | VETERANS ADVANTAGE, PBC | GREENWICH, CT | Citibank, N.A. |
| $150,000–350,000 | VETERINARY HEALTHCARE CENTER | MONTEREY PARK, CA | Citibank, N.A. |
| $150,000–350,000 | VIAJES EL CORTE INGLES, INC | MIAMI, FL | Citibank, N.A. |
| $350,000–1 million | VIATOUCH MEDIA INC | FARMINGDALE, NY | Citibank, N.A. |
| $1–2 million | VICON INDUSTRIES, INC. | HAUPPAUGE, NY | Citibank, N.A. |
| $150,000–350,000 | VICTOR TALBOTS INC | GREENVALE, NY | Citibank, N.A. |
| $1–2 million | VICTRON ENERGY, INC. | WAXAHACHIE, TX | Citibank, N.A. |
| $150,000–350,000 | VIDA MEADOWLANDS LLC | SECAUCUS, NJ | Citibank, N.A. |
| $350,000–1 million | VINCENT P BASILICE MDPC | EAST SETAUKET, NY | Citibank, N.A. |
| $350,000–1 million | VINIFERA IMPORTS, LTD. | RONKONKOMA, NY | Citibank, N.A. |
| $350,000–1 million | VIP TIRE CORPORATION | CHICAGO, IL | Citibank, N.A. |
| $350,000–1 million | VIRGINIA & AMBINDER, LLP | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | VISION TALENT LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | VISITING NURSE AND HOMECARE REFERRAL SERVICES OF BAY SHORE, INC. | BRENTWOOD, NY | Citibank, N.A. |
| $350,000–1 million | VISTA ELECTRICAL CONTRACTORS, INC. | WEST NYACK, NY | Citibank, N.A. |
| $350,000–1 million | VISTA ENVIRONMENTAL CONSULTING, INC. | SAN LEANDRO, CA | Citibank, N.A. |
| $150,000–350,000 | VISTA IP LAW GROUP LLP | IRVINE, CA | Citibank, N.A. |
| $1–2 million | VISTAJET US INC. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | VITA VERDE, INC. | CORAL SPRINGS, FL | Citibank, N.A. |
| $150,000–350,000 | VITALITY PHYSICIANS GROUP PRACTICE, PC | NEW WINDSOR, NY | Citibank, N.A. |
| $1–2 million | VIVID MECHANICAL LLC | LONG ISLAND CITY, NY | Citibank, N.A. |
| $1–2 million | VIX TECHNOLOGY (USA) INC | SEATTLE, WA | Citibank, N.A. |
| $150,000–350,000 | VIZION UTILITY PARTNERS, INC. | PLEASANTON, CA | Citibank, N.A. |
| $1–2 million | VOICE CHARTER SCHOOL OF NEW YORK | LONG ISLAND CITY, NY | Citibank, N.A. |
| $350,000–1 million | VOLANSYS LLC | SANTA CLARA, CA | Citibank, N.A. |
| $150,000–350,000 | VOLOFIN CAPITAL MANAGEMENT (US) LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | VON WESTERNHAGEN DENTAL CORPORATION | CHICAGO, IL | Citibank, N.A. |
| $150,000–350,000 | VOOVIO TECHNOLOGIES US INC | HOUSTON, TX | Citibank, N.A. |
| $150,000–350,000 | VORTEX WORLDWIDE LOGISTICS | DORAL, FL | Citibank, N.A. |
| $150,000–350,000 | VOSS EVENTS INC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | VOUT, LOHRFINK, MAGRO AND MCANDREW, LLP | WHITE PLAINS, NY | Citibank, N.A. |
| $150,000–350,000 | VOYLEGAL LLC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | VWSE PRODUCTIONS, LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | W. KEMP CONSTRUCTION, INC. | FORT LAUDERDALE, FL | Citibank, N.A. |
| $150,000–350,000 | WAGDY F. GIRGIS MD PC | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | WAGNER LAW GROUP | FRESNO, CA | Citibank, N.A. |
| $350,000–1 million | WAGNER-WEBER ASSOCIATES, INC. | NEW YORK, NY | Citibank, N.A. |
| $2–5 million | WAI & CONNOR, LLP | LOS ANGELES, CA | Citibank, N.A. |
| $150,000–350,000 | WAKE EDEN COMMUNITY BAPTIST CHURCH | BRONX, NY | Citibank, N.A. |
| $1–2 million | WALDEN MACHT & HARAN LLP | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | WALDMAN TRIGOBOFF HILDEBRANDT AND CALNAN, P.A. | FORT LAUDERDALE, FL | Citibank, N.A. |
| $1–2 million | WALES-DARBY INC. | HAUPPAUGE, NY | Citibank, N.A. |
| $150,000–350,000 | WALKING WITH PURPOSE | GREENWICH, CT | Citibank, N.A. |
| $150,000–350,000 | WANCLOUDS, INC. | SANTA CLARA, CA | Citibank, N.A. |
| $150,000–350,000 | WARDENS AND VESTRYMEN OF THE CHURCH OF THE ASCENSION IN THE CITY OF NEW YORK | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | WARREN PANZER ENGINEERS, P.C. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | WASHINGTON MANAGEMENT LLC | GREENWICH, CT | Citibank, N.A. |
| $350,000–1 million | WASHMONBO INC | MIAMI BEACH, FL | Citibank, N.A. |
| $150,000–350,000 | WASSERMAN GRUBIN AND ROGERS, LLP | NEW YORK, NY, NY | Citibank, N.A. |
| $350,000–1 million | WATCHES OF SWITZERLAND (NEVADA) LLC | LAS VEGAS, NV | Citibank, N.A. |
| $350,000–1 million | WATCHES OF SWITZERLAND LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | WATERFRONT PIZZA | FOSTER CITY, CA | Citibank, N.A. |
| $350,000–1 million | WATERFRONT RESORT INC | CORONA, NY | Citibank, N.A. |
| $350,000–1 million | WATERMAN PROPERTIES LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | WATERS LAUNDRIES, INC. | RICHMOND, CA | Citibank, N.A. |
| $350,000–1 million | WATKINS POULTRY MERCHANTS OF NEW YORK, INC. | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | WATSON DWYER INC | CHICAGO, IL | Citibank, N.A. |
| $350,000–1 million | WATSON FARLEY AND WILLIAMS LLP | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | WAYNE W. LEE, D.D.S., INC. | SAN FRANCISCO, CA | Citibank, N.A. |
| $350,000–1 million | WCA USA, INC. | POMPANO BEACH, FL | Citibank, N.A. |
| $350,000–1 million | WDG ARCHITECTURE DALLAS, PLLC | DALLAS, TX | Citibank, N.A. |
| $1–2 million | WDG ARCHITECTURE, PLLC | WASHINGTON, DC | Citibank, N.A. |
| $150,000–350,000 | WE KLEAN INC. | ESCONDIDO, CA | Citibank, N.A. |
| $350,000–1 million | WE SELL CELLULAR LLC | EDGEWOOD, NY | Citibank, N.A. |
| $150,000–350,000 | WEAR ABOUTS APPAREL INC D/B/A DORA LANDA | NEW YORK, NY | Citibank, N.A. |