| $350,000–1 million | PHOENIX ER AND MEDICAL HOSPITAL, L.L.C. | CHANDLER, AZ | Comerica Bank |
| $150,000–350,000 | PHOENIX INDUCTION CORPORATION | SOUTH LYON, MI | Comerica Bank |
| $150,000–350,000 | PHR MANAGEMENT SERVICES LLC | WEST PALM BEACH, FL | Comerica Bank |
| $350,000–1 million | PHYSICIANS WEST HOUSTON SURGICAL CENTER, LLC | HOUSTON, TX | Comerica Bank |
| $2–5 million | PIATTI RESTAURANT COMPANY, L.P. | SAN RAFAEL, CA | Comerica Bank |
| $150,000–350,000 | PICANO RESTAURANT, INC. | TROY, MI | Comerica Bank |
| $150,000–350,000 | PICTURE MOTION CAMPAIGNS LLC | ENCINO, CA | Comerica Bank |
| $350,000–1 million | PIERCE WASHINGTON LLC | SAN FRANCISCO, CA | Comerica Bank |
| $2–5 million | PIERCEY FONTANA | FONTANA, CA | Comerica Bank |
| $1–2 million | PINCH FLATBED, INC | HOUSTON, TX | Comerica Bank |
| $150,000–350,000 | PINCH INTERMODAL, LLC | HOUSTON, TX | Comerica Bank |
| $150,000–350,000 | PINE KNOB SKI RESORT, INC. | BLOOMFIELD HILLS, MI | Comerica Bank |
| $350,000–1 million | PINEAPPLE BEAR | CITRUS HEIGHTS, CA | Comerica Bank |
| $350,000–1 million | PIONEER STAFFING SERVICES | LOS ALAMITOS, CA | Comerica Bank |
| $350,000–1 million | PIONEER STEEL CORPORATION | DETROIT, MI | Comerica Bank |
| $150,000–350,000 | PIONEER TECHNOLOGIES INC | IRVING, TX | Comerica Bank |
| $150,000–350,000 | PIPE & TUBE SUPPLIES, INC. | PEARLAND, TX | Comerica Bank |
| $5–10 million | PIVOT INTERIORS, INC. | SANTA CLARA, CA | Comerica Bank |
| $1–2 million | PIVOTAL RETAIL GROUP, LLC | MARIETTA, GA | Comerica Bank |
| $350,000–1 million | PIXALATE, INC | PALO ALTO, CA | Comerica Bank |
| $150,000–350,000 | PLACE DESIGNERS, INC. | ROUND ROCK, TX | Comerica Bank |
| $350,000–1 million | PLAS-TEC ACQUIRING CORP. | EDON, OH | Comerica Bank |
| $1–2 million | PLASMA RUGGEDIZED SOLUTIONS, INC. | SAN JOSE, CA | Comerica Bank |
| $150,000–350,000 | PLASON SCRAPING CO., INC. | MADISON HEIGHTS, MI | Comerica Bank |
| $350,000–1 million | PLASTIC ENGINEERING & TECHNICAL SERVICES, INC. | AUBURN HILLS, MI | Comerica Bank |
| $150,000–350,000 | PLASTIC SERVICE CENTERS, INC. | CLINTON TOWNSHIP, MI | Comerica Bank |
| $150,000–350,000 | PLASTIC SURGEONS INSTITUTE, A MEDICAL CORPORATION | MOUNTAIN VIEW, CA | Comerica Bank |
| $5–10 million | PLASTIKON INDUSTRIES | HAYWARD, CA | Comerica Bank |
| $1–2 million | PLASTOMER CORPORATION | LIVONIA, MI | Comerica Bank |
| $150,000–350,000 | PLATINUM AND GOLD JEWELRY & LOAN | LANCASTER, CA | Comerica Bank |
| $150,000–350,000 | PLATSAS GROUP HOLDINGS, L.L.C. | HOUSTON, TX | Comerica Bank |
| $1–2 million | PLAYER'S POKER CLUB, INC | VENTURA, CA | Comerica Bank |
| $150,000–350,000 | PLOTNIK, FEINBERG AND ASSOCIATES, P.C. | LATHRUP VILLAGE, MI | Comerica Bank |
| $350,000–1 million | PLUM MARKET CORPORATION, INC. | FARMINGTON HILLS, MI | Comerica Bank |
| $350,000–1 million | PLUM MARKET FOOD SERVICE, LLC | FARMINGTON HILLS, MI | Comerica Bank |
| $150,000–350,000 | PLUTO POST PRODUCTIONS, INC. | TROY, MI | Comerica Bank |
| $150,000–350,000 | PLYMOUTH DONUT, INC. | PLYMOUTH, MI | Comerica Bank |
| $1–2 million | PM GROUP PERSONNEL, INC. | WARREN, MI | Comerica Bank |
| $150,000–350,000 | PM INTERNATIONAL, LLC | SANTA MONICA, CA | Comerica Bank |
| $2–5 million | PMA CONSULTANTS, L.L.C. | DETROIT, MI | Comerica Bank |
| $350,000–1 million | PMP ENTERPRISES, INC. | TROY, MI | Comerica Bank |
| $150,000–350,000 | PNEO, LLC | DENTON, TX | Comerica Bank |
| $350,000–1 million | PNEUMATIC TRUCKING, INC. | CEMENT CITY, MI | Comerica Bank |
| $150,000–350,000 | POINTE ALARM LLC | GROSSE POINTE WOODS, MI | Comerica Bank |
| $150,000–350,000 | POINTE FAMILY DENTISTRY | GROSSE POINTE FARMS, MI | Comerica Bank |
| $350,000–1 million | POLLUTION CONTROL PRODUCTS CO. | DALLAS, TX | Comerica Bank |
| $150,000–350,000 | PONCE-FUESS ENGINEERING, LLC | DALLAS, TX | Comerica Bank |
| $1–2 million | PORT CHARLOTTE AUTO RETAIL, INC. | PORT CHARLOTTE, FL | Comerica Bank |
| $350,000–1 million | PORT CITY RACING, INC. | COOPERSVILLE, MI | Comerica Bank |
| $150,000–350,000 | PORT HOUSTON VALUE SERVICE, INC. | HOUSTON, TX | Comerica Bank |
| $5–10 million | PORT LOGISTICS GROUP INC | WALNUT, CA | Comerica Bank |
| $350,000–1 million | PORTER SYSTEMS INC | NOVI, MI | Comerica Bank |
| $150,000–350,000 | POSEY LOGISTICS INC | LAKE ORION, MI | Comerica Bank |
| $350,000–1 million | POST-ACUTE REHAB SOLUTIONS, LLC | PLANO, TX | Comerica Bank |
| $150,000–350,000 | POWER FEED-THRU SYSTEMS AND CONNECTORS, LLC | DEER PARK, TX | Comerica Bank |
| $150,000–350,000 | POWER TECHNIQUES, INC | BERKLEY, MI | Comerica Bank |
| $350,000–1 million | POWERHOUSE COMBUSTION & MECHANICAL CORPORATION | SANTA ANA, CA | Comerica Bank |
| $150,000–350,000 | POWERS TAYLOR LLP | DALLAS, TX | Comerica Bank |
| $1–2 million | PRECAST CONCRETE TECHNOLOGY UNLIMITED,LLC. | OLIVEHURST, CA | Comerica Bank |
| $350,000–1 million | PRECISE FOOD INDEGREDIENTS, INC. | CARROLLTON, TX | Comerica Bank |
| $350,000–1 million | PRECISE HEALTH CARE SERVICES, LLC | DETROIT, MI | Comerica Bank |
| $350,000–1 million | PRECISION COATINGS, INC. | WALLED LAKE, MI | Comerica Bank |
| $2–5 million | PRECISION TOXICOLOGY HOLDINGS, INC. | SAN DIEGO, CA | Comerica Bank |
| $150,000–350,000 | PREFERRED DENTAL PRACTICE P.C. | EASTPOINTE, MI | Comerica Bank |
| $1–2 million | PREFERRED HEALTHCARE REGISTRY, INC. | SAN DIEGO, CA | Comerica Bank |
| $2–5 million | PREFIX CORPORATION | ROCHESTER HILLS, MI | Comerica Bank |
| $350,000–1 million | PREMIER FAMILY HEALTH, P.A. | WELLINGTON, FL | Comerica Bank |
| $150,000–350,000 | PREMIER PLAYER PROVIDERS, INC. | SAN LEANDRO, CA | Comerica Bank |
| $350,000–1 million | PREMIER PROPERTY & LANDSCAPE MANAGEMENT INC. | PLANO, TX | Comerica Bank |
| $2–5 million | PREMIER TECH INC | SALT LAKE CITY, UT | Comerica Bank |
| $350,000–1 million | PRESCOTT MOTORS, INC. | PRESCOTT, AZ | Comerica Bank |
| $350,000–1 million | PRESERVATION TREE SERVICES, INC. | DALLAS, TX | Comerica Bank |
| $1–2 million | PRESTIGE CHRYSLER JEEP DODGE LLC | LAS VEGAS, NV | Comerica Bank |
| $150,000–350,000 | PRESTIGE EMERGENCY ROOM LLC | SAN ANTONIO, TX | Comerica Bank |
| $5–10 million | PRESTIGE MAINTENANCE USA, LTD. | PLANO, TX | Comerica Bank |
| $150,000–350,000 | PRESTON CREEK MONTESSORI LLC | PLANO, TX | Comerica Bank |
| $5–10 million | PRESTON PIPELINES INC. | MILPITAS, CA | Comerica Bank |
| $350,000–1 million | PRICE DISTRIBUTING COMPANY | ENNIS, TX | Comerica Bank |
| $1–2 million | PRIDE DISPOSAL COMPANY | SHERWOOD, OR | Comerica Bank |
| $5–10 million | PRIDGEON & CLAY, INC. | GRAND RAPIDS, MI | Comerica Bank |
| $2–5 million | PRIMAL PET FOODS INC | FAIRFIELD, CA | Comerica Bank |
| $150,000–350,000 | PRIME ONE CONTRACTING L.L.C. | KENTWOOD, MI | Comerica Bank |
| $1–2 million | PRINTWELL ACQUISITION COMPANY, INC. | TAYLOR, MI | Comerica Bank |
| $350,000–1 million | PRIORITY HOME LENDING, LLC | BOTHELL, WA | Comerica Bank |
| $150,000–350,000 | PRIVILEGE GROUP | DETROIT, MI | Comerica Bank |
| $1–2 million | PRIVY, INC. | BOSTON, MA | Comerica Bank |
| $2–5 million | PRIZER PAINTER STOVE WORKS INC | BLANDON, PA | Comerica Bank |
| $1–2 million | PROCESSUNITY, INC. | CONCORD, MA | Comerica Bank |
| $1–2 million | PRODUCTION SAW AND MACHINERY CO. | CLARKLAKE, MI | Comerica Bank |
| $350,000–1 million | PRODUCTION SPRING, LLC | TROY, MI | Comerica Bank |
| $350,000–1 million | PROFESSIONAL ENDODONTICS, PC | SOUTHFIELD, MI | Comerica Bank |
| $150,000–350,000 | PROFESSIONAL RESTAURANT SERVICES, INC. | STERLING HEIGHTS, MI | Comerica Bank |
| $150,000–350,000 | PROFESSIONAL SERVICING INC | NEWPORT BEACH, CA | Comerica Bank |
| $350,000–1 million | PROFESSIONAL SPRINKLER, INCORPORATED | WIXOM, MI | Comerica Bank |
| $350,000–1 million | PROGRESSIVE ALTERNATIVES, INC. | KALAMAZOO, MI | Comerica Bank |
| $350,000–1 million | PROGRESSIVE DISTRIBUTION CENTERS, INC. | MELVINDALE, MI | Comerica Bank |
| $150,000–350,000 | PROGRESSIVE ELECTRIC CORPORATION | LIVONIA, MI | Comerica Bank |
| $150,000–350,000 | PROGRESSIVE FIRE AND FLOOD, INC. | HOUSTON, TX | Comerica Bank |
| $350,000–1 million | PROGRESSIVE METAL FORMING, INC. | HAMBURG, MI | Comerica Bank |
| $350,000–1 million | PROGRESSIVE PLUMBING SUPPLY CO. | WARREN, MI | Comerica Bank |