| $5–10 million | SOIL AND MATERIALS ENGINEERS, INC. | PLYMOUTH, MI | Comerica Bank |
| $350,000–1 million | SOLAR TECH ENERGY SYSTEMS, INC. | EL CAJON, CA | Comerica Bank |
| $350,000–1 million | SOLATA FOODS, LLC | NEWBURGH, NY | Comerica Bank |
| $1–2 million | SOLID GEAR, INC | PLANO, TX | Comerica Bank |
| $350,000–1 million | SOLID WASTES OF WILLITS, INC. | WILLITS, CA | Comerica Bank |
| $350,000–1 million | SOLIZE USA CORPORATION | LIVONIA, MI | Comerica Bank |
| $1–2 million | SOLLID CABINETRY LLC | TEMPE, AZ | Comerica Bank |
| $150,000–350,000 | SOLOMON FRIEDMAN ADVERTISING LIMITED LIABILITY COMPANY | TROY, MI | Comerica Bank |
| $1–2 million | SOLOPOINT SOLUTIONS, INC. | SANTA CLARA, CA | Comerica Bank |
| $5–10 million | SOLUTIONZ VIDEOCONFERENCING, INC | LOS ANGELES, CA | Comerica Bank |
| $1–2 million | SOMAT ENGINEERING, INC. | DETROIT, MI | Comerica Bank |
| $150,000–350,000 | SOMERSET GYNECOLOGY AND OBSTETRICS, P.C. | TROY, MI | Comerica Bank |
| $150,000–350,000 | SOMNOWARE HEALTHCARE SYSTEMS INC. | SUNNYVALE, CA | Comerica Bank |
| $150,000–350,000 | SONIMA-US CORP | LAKE ORION, MI | Comerica Bank |
| $150,000–350,000 | SONOMA COUNTY RESOURCE RECOVERY | COTATI, CA | Comerica Bank |
| $350,000–1 million | SONOMA GRAPHIC PRODUCTS CORP. | SAN JOSE, CA | Comerica Bank |
| $350,000–1 million | SOROC ACQUISITION CORPORATION | BURTON, MI | Comerica Bank |
| $150,000–350,000 | SOUND PLANNING COMMUNICATIONS, INC. | REDFORD, MI | Comerica Bank |
| $150,000–350,000 | SOURCE FOR WOMEN OF HOUSTON INC | HOUSTON, TX | Comerica Bank |
| $2–5 million | SOUTH BAY MOTORS, LLC | HAWTHORNE, CA | Comerica Bank |
| $150,000–350,000 | SOUTH BAY UROLOGY MEDICAL GROUP INC. | TORRANCE, CA | Comerica Bank |
| $150,000–350,000 | SOUTH OAKLAND GASTROENTEROLOGY ASSOCIATES, P.C. | FARMINGTON, MI | Comerica Bank |
| $150,000–350,000 | SOUTHCOAST PRODUCE COMPANY | DALLAS, TX | Comerica Bank |
| $350,000–1 million | SOUTHEAST TEXAS MEDICAL VENTURES LLC | HUMBLE, TX | Comerica Bank |
| $150,000–350,000 | SOUTHERN ARCHITECTURAL SYSTEMS,INC. | HOUSTON, TX | Comerica Bank |
| $2–5 million | SOUTHERN CALIFORNIA SOUND IMAG | ESCONDIDO, CA | Comerica Bank |
| $1–2 million | SOUTHERN COUNTIES LUBRICANTS, LLC | ORANGE, CA | Comerica Bank |
| $150,000–350,000 | SOUTHLAND STONE U S A INC | NORTH HOLLYWOOD, CA | Comerica Bank |
| $350,000–1 million | SOUTHOLD RECYCLING LLC | CUTCHOGUE, NY | Comerica Bank |
| $150,000–350,000 | SOUTHWEST DIAMOND CUTTERS | DALLAS, TX | Comerica Bank |
| $350,000–1 million | SOUTHWEST FREIGHT, INC. | HOUSTON, TX | Comerica Bank |
| $1–2 million | SOUTHWEST SOLUTIONS GROUP INC | LEWISVILLE, TX | Comerica Bank |
| $150,000–350,000 | SOUTHWESTERN PETROLEUM CORPORATION | FORT WORTH, TX | Comerica Bank |
| $150,000–350,000 | SPACE CITY MACHINE & TOOL COMPANY | HOUSTON, TX | Comerica Bank |
| $350,000–1 million | SPACE COAST HEALTH FOUNDATION INC | ROCKLEDGE, FL | Comerica Bank |
| $150,000–350,000 | SPARKLING CLEAR INDUSTRIES, INC. | HOUSTON, TX | Comerica Bank |
| $350,000–1 million | SPARTAN CARBIDE INCORPORATED | FRASER, MI | Comerica Bank |
| $350,000–1 million | SPARTAN GRAPHICS, INC. | SPARTA, MI | Comerica Bank |
| $5–10 million | SPARTANBURG STEEL PRODUCTS, INC. | SPARTANBURG, SC | Comerica Bank |
| $150,000–350,000 | SPECIAL GARDENS INC | REDWOOD CITY, CA | Comerica Bank |
| $1–2 million | SPECIAL PRODUCTS & MANUFACTURING, INC. | ROCKWALL, TX | Comerica Bank |
| $150,000–350,000 | SPECIAL QUALITY ALLOYS, INC | HUMBLE, TX | Comerica Bank |
| $350,000–1 million | SPECIAL TOOL & ENGINEERING, INC. | FRASER, MI | Comerica Bank |
| $150,000–350,000 | SPECIALTIES MANUFACTURING CO., INC. | ST. CLAIR SHORES, MI | Comerica Bank |
| $150,000–350,000 | SPECIALTY OPTICAL SYSTEMS, INC. | DALLAS, TX | Comerica Bank |
| $350,000–1 million | SPECTRATEK TECHNOLOGIES, INC. | SANTA FE SPRINGS, CA | Comerica Bank |
| $150,000–350,000 | SPECTRUM DIAMOND CORPORATION | PLANO, TX | Comerica Bank |
| $150,000–350,000 | SPECTRUM DIGITAL INCORPORATED | STAFFORD, TX | Comerica Bank |
| $150,000–350,000 | SPECTRUM SEMICONDUCTOR MATERIALS, INC. | SAN JOSE, CA | Comerica Bank |
| $150,000–350,000 | SPEEDY CASH, INC. | LOS ANGELES, CA | Comerica Bank |
| $350,000–1 million | SPI, LLC | SHELBY TOWNSHIP, MI | Comerica Bank |
| $350,000–1 million | SPIERER, WOODWARD, CORBALIS & GOLDBERG A PROFESSIONAL CORPORATION | REDONDO BEACH, CA | Comerica Bank |
| $150,000–350,000 | SPLASH SWIM SCHOOL, INC. | SAN RAMON, CA | Comerica Bank |
| $350,000–1 million | SPORT GRAPHICS, INC. | INDIANAPOLIS, IN | Comerica Bank |
| $1–2 million | SPORT VIEW TELEVISION, LLC | BRIGHTON, MI | Comerica Bank |
| $350,000–1 million | SPORTEX APPAREL OF ARIZONA, INC. | TEMPE, AZ | Comerica Bank |
| $350,000–1 million | SPOT DESIGN LLC | ANN ARBOR, MI | Comerica Bank |
| $1–2 million | SPREEN, INC. | LOMA LINDA, CA | Comerica Bank |
| $150,000–350,000 | SPRING ARBOR FREE METHODIST CHURCH | SPRING ARBOR, MI | Comerica Bank |
| $150,000–350,000 | SPRING DESIGN AND MANUFACTURING, INC. | SHELBY TOWNSHIP, MI | Comerica Bank |
| $350,000–1 million | SPRING HILL CAMPS | EVART, MI | Comerica Bank |
| $350,000–1 million | SPRING LAKE COUNTRY CLUB | SPRING LAKE, MI | Comerica Bank |
| $150,000–350,000 | SPRINGDALE AUTOMATICS, INC. | OSSEO, MI | Comerica Bank |
| $1–2 million | SPSD, INC. | ARLINGTON, TX | Comerica Bank |
| $150,000–350,000 | SQUARE DEAL TRUCK & TRAILER SERVICE, INC | WARREN, MI | Comerica Bank |
| $150,000–350,000 | SRDC, INC. | NEWARK, CA | Comerica Bank |
| $1–2 million | SRZ AUTOMOTIVE GROUP, INC. | RANCHO CORDOVA, CA | Comerica Bank |
| $150,000–350,000 | SSDA-1 LLC | SOUTHFIELD, MI | Comerica Bank |
| $150,000–350,000 | SSS LAND DEVELOPMENT, LP | HOUSTON, TX | Comerica Bank |
| $150,000–350,000 | ST BARNABAS SENIOR CENTER OF LOS ANGELES | LOS ANGELES, CA | Comerica Bank |
| $350,000–1 million | ST JOHN ANESTHESIOLOGISTS PC | DETROIT, MI | Comerica Bank |
| $150,000–350,000 | ST LUKE 'COMMUNITY' UNITED METHODIST CHURCH | DALLAS, TX | Comerica Bank |
| $150,000–350,000 | ST. ANTHONY SERENETHOS SNF, LLC | HAYWARD, CA | Comerica Bank |
| $150,000–350,000 | ST. BERNADETTE CHURCH | HOUSTON, TX | Comerica Bank |
| $150,000–350,000 | ST. CATHERINE OF SIENA CATHOLIC CHURCH | CARROLLTON, TX | Comerica Bank |
| $350,000–1 million | ST. IGNATIUS LOYOLA CATHOLIC CHURCH | SPRING, TX | Comerica Bank |
| $350,000–1 million | ST. JOHN XXIII, INC | KATY, TX | Comerica Bank |
| $350,000–1 million | ST. JUDE CANDLE COMPANY, LP | HOUSTON, TX | Comerica Bank |
| $150,000–350,000 | STABILA INC | SOUTH ELGIN, IL | Comerica Bank |
| $350,000–1 million | STACKMATCH FLARE IGNITION, INC. | PLANO, TX | Comerica Bank |
| $150,000–350,000 | STAFFOGEN LLC | SAN JOSE, CA | Comerica Bank |
| $150,000–350,000 | STALLWORTH AFC #1 CORPORATION | DETROIT, MI | Comerica Bank |
| $150,000–350,000 | STAMPING SUPPORT GROUP, INC. | WAYNE, MI | Comerica Bank |
| $150,000–350,000 | STANDARD BUILDING MAINTENANCE CORPORATION | FERNDALE, MI | Comerica Bank |
| $2–5 million | STANDAV CORP | IRVING, TX | Comerica Bank |
| $150,000–350,000 | STAR CENTER INC | DETROIT, MI | Comerica Bank |
| $1–2 million | STAR HOUSTON INC | HOUSTON, TX | Comerica Bank |
| $350,000–1 million | STAR LINCOLN INC. | SOUTHFIELD, MI | Comerica Bank |
| $350,000–1 million | STAR PLUS INC. | GARLAND, TX | Comerica Bank |
| $150,000–350,000 | STAR TIME SUPPLY COMPANY, INC. | HOUSTON, TX | Comerica Bank |
| $150,000–350,000 | STAR TRAX, INC. | FERNDALE, MI | Comerica Bank |
| $350,000–1 million | STARDOCK SYSTEMS, INC | PLYMOUTH, MI | Comerica Bank |
| $350,000–1 million | STARWIN INDUSTRIES, LLC | DAYTON, OH | Comerica Bank |
| $150,000–350,000 | STATE 48 BREWERY LLC | SURPRISE, AZ | Comerica Bank |
| $150,000–350,000 | STATE 48 LAGER HOUSE , INCORPORATED | SCOTTSDALE, AZ | Comerica Bank |
| $150,000–350,000 | STATEMENT SYSTEMS, INCORPORATED | FARMERS BRANCH, TX | Comerica Bank |
| $1–2 million | STATON HOLDINGS. INC. | DALLAS, TX | Comerica Bank |
| $150,000–350,000 | STAY AT HOME CARE LLC | ALLEN PARK, MI | Comerica Bank |
| $350,000–1 million | STAY ONLINE CORP. | CREEDMOOR, NC | Comerica Bank |
| $150,000–350,000 | STEC USA, INC. | MADISON HEIGHTS, MI | Comerica Bank |