| $150,000–350,000 | SPECTRUM REPORTING, LLC | COLUMBUS, OH | Fifth Third Bank |
| $350,000–1 million | SPEEDBALL ART PRODUCTS CO., L.L.C. | STATESVILLE, NC | Fifth Third Bank |
| $150,000–350,000 | SPEEDFLO, INC. | LEXINGTON, KY | Fifth Third Bank |
| $150,000–350,000 | SPEEDWAY ENGINE DEVELOPMENT, INC. | INDIANAPOLIS, IN | Fifth Third Bank |
| $350,000–1 million | SPEER FINANCIAL, INC. | CHICAGO, IL | Fifth Third Bank |
| $1–2 million | SPEKTRUM BRAKES, LLC | CERRITOS, CA | Fifth Third Bank |
| $150,000–350,000 | SPENCER MACHINE AND TOOL COMPANY, INC. | JEFFERSONVILLE, IN | Fifth Third Bank |
| $350,000–1 million | SPENCER MANUFACTURING INC | SOUTH HAVEN, MI | Fifth Third Bank |
| $350,000–1 million | SPENGLER NATHANSON PLL | TOLEDO, OH | Fifth Third Bank |
| $2–5 million | SPEYSIDE STEEL FAB HOLDINGS LLC | WHEELING, IL | Fifth Third Bank |
| $150,000–350,000 | SPHERE SOLUTIONS, INC. | JACKSONVILLE, FL | Fifth Third Bank |
| $150,000–350,000 | SPI CORPORATE SOLUTIONS, INC. | MUNDELEIN, IL | Fifth Third Bank |
| $150,000–350,000 | SPIDERROCK EXS LLC | CHICAGO, IL | Fifth Third Bank |
| $350,000–1 million | SPIDERROCK PLATFORM SERVICES LLC | CHICAGO, IL | Fifth Third Bank |
| $1–2 million | SPIREMEDIA, INC. | DENVER, CO | Fifth Third Bank |
| $150,000–350,000 | SPIRIT SERVICES, INC. | BENSENVILLE, IL | Fifth Third Bank |
| $5–10 million | SPORTSMEDIA TECHNOLOGY CORPORATION | DURHAM, NC | Fifth Third Bank |
| $150,000–350,000 | SPOT FOR TOTS, INC. | SCHAUMBURG, IL | Fifth Third Bank |
| $2–5 million | SPRAY PRODUCTS CORPORATION | PLYMOUTH MEETING, PA | Fifth Third Bank |
| $1–2 million | SPRAYTEK INC. | BIRMINGHAM, MI | Fifth Third Bank |
| $150,000–350,000 | SPRING LAKES MOBILE HOME ESTATES, INC. | BARTLETT, IL | Fifth Third Bank |
| $350,000–1 million | SPRING VALLEY ACADMEY | CENTERVILLE, OH | Fifth Third Bank |
| $150,000–350,000 | SPRINGFOREST FAMILY PHYSICIANS, LLC | TOLEDO, OH | Fifth Third Bank |
| $150,000–350,000 | SPS18 LLC | GAHANNA, OH | Fifth Third Bank |
| $150,000–350,000 | SRJ, INC. | SCHAUMBURG, IL | Fifth Third Bank |
| $150,000–350,000 | SRS MANUFACTURING, INC. | CLINTON TOWNSHIP, MI | Fifth Third Bank |
| $150,000–350,000 | SS DIGITAL MEDIA LLC | TROY, MI | Fifth Third Bank |
| $350,000–1 million | SS FRANCIS AND CLARE OF ASSISI CATHOLIC CHURCH GREENWOOD INC | GREENWOOD, IN | Fifth Third Bank |
| $350,000–1 million | SSI ELECTRONICS, INC. | BELMONT, MI | Fifth Third Bank |
| $350,000–1 million | SST CONVEYOR COMPONENTS, INC. | LOVELAND, OH | Fifth Third Bank |
| $150,000–350,000 | ST ANTHONY CHURCH AKA ST ANTHONY OF PADUA | LORAIN, OH | Fifth Third Bank |
| $350,000–1 million | ST ANTONINUS CATHOLIC CHURCH | CINCINNATI, OH | Fifth Third Bank |
| $150,000–350,000 | ST BERNARD CATHOLIC CHURCH | CINCINNATI, OH | Fifth Third Bank |
| $350,000–1 million | ST DOMINIC RC CHURCH | CINCINNATI, OH | Fifth Third Bank |
| $150,000–350,000 | ST FRANCIS DE SALES | CINCINNATI, OH | Fifth Third Bank |
| $150,000–350,000 | ST FRANCIS SERAPH | CINCINNATI, OH | Fifth Third Bank |
| $350,000–1 million | ST HELEN ELEMENTARY SCHOOL CHURCH | CHICAGO, IL | Fifth Third Bank |
| $150,000–350,000 | ST IRENE CHURCH | WARRENVILLE, IL | Fifth Third Bank |
| $150,000–350,000 | ST JAMES CATHEDRAL COUNSELING CENTER | CHICAGO, IL | Fifth Third Bank |
| $350,000–1 million | ST JOHN THE BAPTIST CHURCH AND SCHOOL | CINCINNATI, OH | Fifth Third Bank |
| $350,000–1 million | ST JOHN TRUCK & TRAILER SERVICE INC. | MUSKEGON, MI | Fifth Third Bank |
| $350,000–1 million | ST JOSEPH FEMALE URSULINE ACADEMY, INC | MAPLE MOUNT, KY | Fifth Third Bank |
| $350,000–1 million | ST MARY CHURCH | CINCINNATI, OH | Fifth Third Bank |
| $350,000–1 million | ST. ALBERT THE GREAT CHURCH | KETTERING, OH | Fifth Third Bank |
| $150,000–350,000 | ST. ANDREW ST. ELIZABETH ANN SETON SCHOOL | MILFORD, OH | Fifth Third Bank |
| $150,000–350,000 | ST. ANDREW THE APOSTLE CHURCH | ROMEOVILLE, IL | Fifth Third Bank |
| $150,000–350,000 | ST. ANN CHURCH CATHOLIC BISHOP OF CHICAGO | CHICAGO, IL | Fifth Third Bank |
| $350,000–1 million | ST. BARNABAS CATHOLIC CHURCH, INDIANAPOLIS, INC. | INDIANAPOLIS, IN | Fifth Third Bank |
| $150,000–350,000 | ST. BERNADETTE CATHLOIC CHURCH | AMELIA, OH | Fifth Third Bank |
| $150,000–350,000 | ST. BRIGID CHURCH | XENIA, OH | Fifth Third Bank |
| $150,000–350,000 | ST. CECILIA PARISH | CINCINNATI, OH | Fifth Third Bank |
| $350,000–1 million | ST. CHARLES BORREMEO PARISH | KETTERING, OH | Fifth Third Bank |
| $350,000–1 million | ST. CHRISTOPHER CATHOLIC CHURCH | VANDALIA, OH | Fifth Third Bank |
| $150,000–350,000 | ST. CHRISTOPHER CATHOLIC CHURCH, INDIANAPOLIS, INC. | INDIANAPOLIS, IN | Fifth Third Bank |
| $150,000–350,000 | ST. CLAIR PACKAGING, INC. | MARYSVILLE, MI | Fifth Third Bank |
| $350,000–1 million | ST. CLAIR SYSTEMS, INC. | WASHINGTON TWP, MI | Fifth Third Bank |
| $150,000–350,000 | ST. DEMETRIOS GREEK ORTHODOX CHURCH OF DU PAGE COUNTY | ELMHURST, IL | Fifth Third Bank |
| $350,000–1 million | ST. GERTUDE CHURCH | CINCINNATI, OH | Fifth Third Bank |
| $1–2 million | ST. IGNATIUS OF LOYOLA | CINCINNATI, OH | Fifth Third Bank |
| $350,000–1 million | ST. JAMES THE GREATER CHURCH | CINCINNATI, OH | Fifth Third Bank |
| $350,000–1 million | ST. JOAN OF ARC CATHOLIC CHURCH, INDIANAPOLIS, INC. | INDIANAPOLIS, IN | Fifth Third Bank |
| $350,000–1 million | ST. JOHN EVANGELICAL LUTHERAN CHURCH | ELLISVILLE, MO | Fifth Third Bank |
| $350,000–1 million | ST. JOHN THE BAPTIST | CINCINNATI, OH | Fifth Third Bank |
| $350,000–1 million | ST. JOHN VIANNEY PARISH | WYOMING, MI | Fifth Third Bank |
| $150,000–350,000 | ST. JOHN'S EVANGELICAL LUTHERAN CHURCH, WALTZ, MICHIGAN. | NEW BOSTON, MI | Fifth Third Bank |
| $150,000–350,000 | ST. JOSEPH CATHOLIC CHURCH | CINCINNATI, OH | Fifth Third Bank |
| $150,000–350,000 | ST. JOSEPH CATHOLIC CHURCH, SHELBYVILLE, INC. | SHELBYVILLE, IN | Fifth Third Bank |
| $350,000–1 million | ST. JUDE CATHOLIC CHURCH, INDIANAPOLIS, INC. | INDIANAPOLIS, IN | Fifth Third Bank |
| $150,000–350,000 | ST. LAWRENCE CATHOLIC CHURCH, LAWRENCE, INC. | INDIANAPOLIS, IN | Fifth Third Bank |
| $150,000–350,000 | ST. LOUIS GROUP, LLC | INDIANAPOLIS, IN | Fifth Third Bank |
| $350,000–1 million | ST. MARGARET OF YORK | LOVELAND, OH | Fifth Third Bank |
| $350,000–1 million | ST. MARK THE EVANGELIST CATHOLIC CHURCH, INDIANAPOLIS, INC. | INDIANAPOLIS, IN | Fifth Third Bank |
| $150,000–350,000 | ST. MATTHIAS CHURCH | COLUMBUS, OH | Fifth Third Bank |
| $350,000–1 million | ST. MICHAEL CHURCH | CINCINNATI, OH | Fifth Third Bank |
| $150,000–350,000 | ST. MICHAEL GREENFIELD | GREENFIELD, IN | Fifth Third Bank |
| $1–2 million | ST. PATRICK HIGH SCHOOL | CHICAGO, IL | Fifth Third Bank |
| $350,000–1 million | ST. PETER CHURCH | DAYTON, OH | Fifth Third Bank |
| $350,000–1 million | ST. PIUS X CATHOLIC CHURCH, INDIANAPOLIS, INC. | INDIANAPOLIS, IN | Fifth Third Bank |
| $150,000–350,000 | ST. PROCOPIUS CHURCH/ CATHOLIC BISHIP OF CHICAGO | CHICAGO, IL | Fifth Third Bank |
| $150,000–350,000 | ST. REGIS CULVERT, INC. | CHARLOTTE, MI | Fifth Third Bank |
| $350,000–1 million | ST. RITA SCHOOL FOR THE DEAF | CINCINNATI, OH | Fifth Third Bank |
| $150,000–350,000 | ST. ROCH CATHOLIC CHURCH, INDIANAPOLIS, INC. | INDIANAPOLIS, IN | Fifth Third Bank |
| $350,000–1 million | ST. SIMON THE APOSTLE CATHOLIC CHURCH, INDIANAPOLIS, INC. | INDIANAPOLIS, IN | Fifth Third Bank |
| $350,000–1 million | ST. SUSANNA CATHOLIC CHURCH, PLAINFIELD, INC. | PLAINFIELD, IN | Fifth Third Bank |
| $150,000–350,000 | ST. THOMAS MORE | CINCINNATI, OH | Fifth Third Bank |
| $1–2 million | ST. URSULA ACADEMY OF CINCINNATI | CINCINNATI, OH | Fifth Third Bank |
| $150,000–350,000 | ST. VINCENT DE PAUL PARISH | AKRON, OH | Fifth Third Bank |
| $150,000–350,000 | ST. WILLIAM RC CHURCH | CINCINNATI, OH | Fifth Third Bank |
| $350,000–1 million | STA GROUP | CHICAGO, IL | Fifth Third Bank |
| $350,000–1 million | STAALSEN CONSTRUCTION COMPANY | CHICAGO, IL | Fifth Third Bank |
| $1–2 million | STAFFING SOLUTIONS ENTERPRISES, INC | MAYFIELD HTS., OH | Fifth Third Bank |
| $150,000–350,000 | STAFFING SOLUTIONS OF THE CAROLINAS, LLC | LINCOLNTON, NC | Fifth Third Bank |
| $2–5 million | STAFFING SOURCE PERSONNEL, INC. | DEARBORN, MI | Fifth Third Bank |
| $350,000–1 million | STAFFING TECHNICAL SERVICES INC | WHEATON, IL | Fifth Third Bank |
| $150,000–350,000 | STAFFORD JEWELERS, INC | CINCINNATI, OH | Fifth Third Bank |
| $150,000–350,000 | STAFFORD LAW CO , LPA | CLEVELAND, OH | Fifth Third Bank |
| $150,000–350,000 | STAINED GLASS ENTERPRISES INC | INDIANAPOLIS, IN | Fifth Third Bank |
| $150,000–350,000 | STALWART JOURNEYS, LLC | MAINEVILLE, OH | Fifth Third Bank |
| $150,000–350,000 | STALWART MANAGEMENT SERVICE CORP | CHICAGO, IL | Fifth Third Bank |
| $2–5 million | STANCO METAL PRODUCTS, INC. | GRAND HAVEN, MI | Fifth Third Bank |