| $1–2 million | LEITH OF WENDELL INC | WENDELL, NC | Comerica Bank |
| $350,000–1 million | LENNON, MILLER, O'CONNOR AND BARTOSIEWICZ, P.L.C. | KALAMAZOO, MI | Comerica Bank |
| $150,000–350,000 | LEONARDO MARBLE & GRANITE, INC. | WIXOM, MI | Comerica Bank |
| $350,000–1 million | LETTIERI & CO., LTD | BRISBANE, CA | Comerica Bank |
| $150,000–350,000 | LEVAN INTERNISTS, P.C. | LIVONIA, MI | Comerica Bank |
| $350,000–1 million | LEYEN FOOD, LLC | CITY OF INDUSTRY, CA | Comerica Bank |
| $350,000–1 million | LGL SYSTEMS HOLDINGS, LP | PALM BEACH GARDENS, FL | Comerica Bank |
| $350,000–1 million | LIBERTY CONSTRUCTORS LLC | MESA, AZ | Comerica Bank |
| $150,000–350,000 | LIBERTY FOOD CENTER, INC. | DETROIT, MI | Comerica Bank |
| $150,000–350,000 | LICHER DIRECT MAIL INC | PASADENA, CA | Comerica Bank |
| $350,000–1 million | LIFE SKILLS CENTERS, INC. | MOUNT CLEMENS, MI | Comerica Bank |
| $350,000–1 million | LIFESCAPES INTERNATIONAL INCORPORATED | NEWPORT BEACH, CA | Comerica Bank |
| $350,000–1 million | LIGCHINE INTERNATIONAL CORPORATION | FLOYDS KNOBS, IN | Comerica Bank |
| $1–2 million | LIGHTBEND, INC. | SAN FRANCISCO, CA | Comerica Bank |
| $150,000–350,000 | LIJBS ENTERPRISES LLC | DETROIT, MI | Comerica Bank |
| $1–2 million | LIN CONSULTING, LLC | SAN GABRIEL, CA | Comerica Bank |
| $350,000–1 million | LINCOLN PARK BORING CO. | ROMULUS, MI | Comerica Bank |
| $150,000–350,000 | LINE PRECISION INC | FARMINGTON HILLS, MI | Comerica Bank |
| $5–10 million | LINK GROUP, INC. | PLYMOUTH, MI | Comerica Bank |
| $150,000–350,000 | LIPPETT O'KEEFE, PLLC | BIRMINGHAM, MI | Comerica Bank |
| $150,000–350,000 | LIPTZ AND ASSOCIATES, LLC | NEWPORT BEACH, CA | Comerica Bank |
| $2–5 million | LIQUIDAGENTS HEALTHCARE, LLC | PLANO, TX | Comerica Bank |
| $150,000–350,000 | LISA'S BON APPETIT, INC. | TORRANCE, CA | Comerica Bank |
| $1–2 million | LITA & AVA INC. | SAN JOSE, CA | Comerica Bank |
| $350,000–1 million | LITTLE DADDY'S HOLDINGS, LLC | FARMINGTON HILLS, MI | Comerica Bank |
| $150,000–350,000 | LIVEREACH MEDIA INC. | SUNNYVALE, CA | Comerica Bank |
| $150,000–350,000 | LIVESPACE, LLC | GRAND RAPIDS, MI | Comerica Bank |
| $150,000–350,000 | LIVING ROOTS LLC | GRANDVILLE, MI | Comerica Bank |
| $150,000–350,000 | LIVING UNLIMITED | DEARBORN, MI | Comerica Bank |
| $350,000–1 million | LIVINGLY MEDIA, INC. | REDWOOD CITY, CA | Comerica Bank |
| $350,000–1 million | LIVONIA TOOL, INC. | LITCHFIELD, MI | Comerica Bank |
| $1–2 million | LJL AUTOMOTIVE, LLC | RALEIGH, NC | Comerica Bank |
| $150,000–350,000 | LLP PRODUCTION SERVICES, INC | LOS ANGELES, CA | Comerica Bank |
| $2–5 million | LOAD ONE, L.L.C. | TAYLOR, MI | Comerica Bank |
| $5–10 million | LOC PERFORMANCE PRODUCTS, INC. | PLYMOUTH, MI | Comerica Bank |
| $2–5 million | LOCAL WASTE SERVICES, LTD | COLUMBUS, OH | Comerica Bank |
| $150,000–350,000 | LODGE OF DURAND REAL ESTATE, LLC | WATERFORD, MI | Comerica Bank |
| $350,000–1 million | LODI MOTORS, INC. | LODI, CA | Comerica Bank |
| $2–5 million | LOGOMARK, INC. | TUSTIN, CA | Comerica Bank |
| $350,000–1 million | LOLAJACK PARTNERSHIP, L.L.C. | DALLAS, TX | Comerica Bank |
| $150,000–350,000 | LONCAR ENTERPRISES INC. | SAN CARLOS, CA | Comerica Bank |
| $1–2 million | LONE STAR CORRUGATED CONTAINER CORP | IRVING, TX | Comerica Bank |
| $350,000–1 million | LONG RANGE SYSTEMS, LLC | RICHARDSON, TX | Comerica Bank |
| $350,000–1 million | LOOP 1 SYSTEMS, INC. | CEDAR PARK, TX | Comerica Bank |
| $350,000–1 million | LORANCE & THOMPSON, P.C. | HOUSTON, TX | Comerica Bank |
| $150,000–350,000 | LORCH GREENE LLP | WESTLAKE VILLAGE, CA | Comerica Bank |
| $2–5 million | LORD & SONS, INC | SAN JOSE, CA | Comerica Bank |
| $350,000–1 million | LORD GREEN REAL ESTATE STRATEGIES, INC. | DALLAS, TX | Comerica Bank |
| $150,000–350,000 | LOST TREE PRESERVE, LLLP | PALM BEACH GARDENS, FL | Comerica Bank |
| $350,000–1 million | LOTUS CARE CENTER, INC | LOS ANGELES, CA | Comerica Bank |
| $1–2 million | LOU BACHRODT CHVROLET CO | ROCKFORD, IL | Comerica Bank |
| $1–2 million | LOUIS T OLLESHEIMER & SON, INC. | MADISON HEIGHTS, MI | Comerica Bank |
| $150,000–350,000 | LOUISIANA HOME, INC. | DETROIT, MI | Comerica Bank |
| $350,000–1 million | LOVAAS INSTITUTE FOR EARLY INTERVENTION | CULVER CITY, CA | Comerica Bank |
| $350,000–1 million | LOVAAS INSTITUTE FOR EARLY INTERVENTION-MIDWEST, INC. | MINNEAPOLIS, MN | Comerica Bank |
| $350,000–1 million | LOWE CONSTRCUTION CO. | HORTON, MI | Comerica Bank |
| $150,000–350,000 | LTN INDUSTRIES, INC. | HOUSTON, TX | Comerica Bank |
| $150,000–350,000 | LUCKY CONSTRUCTION INC. | DALLAS, TX | Comerica Bank |
| $350,000–1 million | LUMECON, LLC | FARMINGTON HILLS, MI | Comerica Bank |
| $150,000–350,000 | LUNA ENTERTAINMENT INC. | NOVI, MI | Comerica Bank |
| $150,000–350,000 | LUPO CHIROPRACTIC LIFE CENTER, P.C. | ROSEVILLE, MI | Comerica Bank |
| $2–5 million | LYRIC HOSPITALITY INC. | SAN FRANCISCO, CA | Comerica Bank |
| $150,000–350,000 | M & K JETTING AND TELEVISING, L.L.C. | JACKSON, MI | Comerica Bank |
| $5–10 million | M-L HOLDINGS CRANE GROUP, LLC | BALTIMORE, MD | Comerica Bank |
| $1–2 million | M. K. CHAMBERS COMPANY | NORTH BRANCH, MI | Comerica Bank |
| $150,000–350,000 | M. RODONI & CO. | SANTA CRUZ, CA | Comerica Bank |
| $1–2 million | M.C. GUTHRIE LUMBER CO. | LIVONIA, MI | Comerica Bank |
| $1–2 million | M/A/R/C RESEARCH, LLC | IRVING, TX | Comerica Bank |
| $150,000–350,000 | M1 CONCOURSE, LLC | PONTIAC, MI | Comerica Bank |
| $1–2 million | MAC BEATH HARDWOOD COMPANY | EDINBURGH, IN | Comerica Bank |
| $350,000–1 million | MAC IMPORTS LLC | FORT MEYERS, FL | Comerica Bank |
| $150,000–350,000 | MAC R. BEHNKE RENTALS, LTD. | AUGUSTA, MI | Comerica Bank |
| $350,000–1 million | MACHETE CORPORATION | ENCINO, CA | Comerica Bank |
| $150,000–350,000 | MACOMB INDUSTRIAL CENTER, LLC | BRUCE TOWNSHIP, MI | Comerica Bank |
| $350,000–1 million | MACOMB INTERNAL MEDICINE ASSOCIATES, P.C. | CLINTON TOWNSHIP, MI | Comerica Bank |
| $150,000–350,000 | MACOMB MEDICAL CLINIC P.C. | STERLING HEIGHTS, MI | Comerica Bank |
| $150,000–350,000 | MACOMB PEDIATRIC ASSOCIATES P.C. | WARREN, MI | Comerica Bank |
| $150,000–350,000 | MACOMB STAIRS INC | SHELBY TOWNSHIP, MI | Comerica Bank |
| $5–10 million | MAD ENGINE, LLC | SAN DIEGO, CA | Comerica Bank |
| $2–5 million | MADISON ELECTRIC COMPANY | WARREN, MI | Comerica Bank |
| $150,000–350,000 | MAG-TEC CASTING CORPORATION | JACKSON, MI | Comerica Bank |
| $350,000–1 million | MAGGIO ENVIRONMENTAL LLC | YAPHANK, NY | Comerica Bank |
| $150,000–350,000 | MAGIC TRANSPORTATION COMPANY, INC. | GRAND RAPIDS, MI | Comerica Bank |
| $350,000–1 million | MAGIC-WRIGHTER, INC. | GRAND RAPIDS, MI | Comerica Bank |
| $150,000–350,000 | MAGNOLIA GROUP LLP | LOS ALTOS, CA | Comerica Bank |
| $150,000–350,000 | MAHALO SALES AND MARKETING GROUP, LLC | DELRAY BEACH, FL | Comerica Bank |
| $150,000–350,000 | MALEK AL KABAB, INC. | TAYLOR, MI | Comerica Bank |
| $150,000–350,000 | MALMQUIST, FIELDS AND CARMASTRA, A LAW CORPORATION | GLENDALE, CA | Comerica Bank |
| $150,000–350,000 | MALOOF SALES COMPANY | SAINT CLAIR SHORES, MI | Comerica Bank |
| $350,000–1 million | MANAGED MEDICAL REVIEW ORGANIZATION, INC. | NOVI, MI | Comerica Bank |
| $150,000–350,000 | MANAGED PROTECTIVE SERVICES, INC. | YOUNGTOWN, AZ | Comerica Bank |
| $1–2 million | MANCO ABBOTT, INC. | FRESNO, CA | Comerica Bank |
| $350,000–1 million | MANLY ENTERPRISES INCORPORATED | SANTA ROSA, CA | Comerica Bank |
| $350,000–1 million | MANOR MOTORCAR CO | NOVI, MI | Comerica Bank |
| $150,000–350,000 | MAPLE MACHINERY, INC. | TROY, MI | Comerica Bank |
| $150,000–350,000 | MAPLEWOOD INVESTMENT ADVISORS, INC. | DALLAS, TX | Comerica Bank |
| $350,000–1 million | MAR-CON SERVICES, LLC | PASADENA, TX | Comerica Bank |
| $150,000–350,000 | MARCH COATINGS, INC. | BRIGHTON, MI | Comerica Bank |
| $150,000–350,000 | MARCUS TECHNOLOGIES LLC | AUSTIN, TX | Comerica Bank |
| $1–2 million | MARIAN VILLAGE CORPORATION | LIVONIA, MI | Comerica Bank |