| $2–5 million | PIERCE ATWOOD, LLP | PORTLAND, ME | First National Bank |
| $150,000–350,000 | PIERRE SPORTS CENTER, INC. | PIERRE, SD | First National Bank |
| $150,000–350,000 | PILLOW MENU, LLC | DENVER, CO | First National Bank |
| $150,000–350,000 | PINE RIDGE CARPENTRY INC | HOPE, ME | First National Bank |
| $150,000–350,000 | PINELAND FARMS DAIRY COMPANY, INC | BANGOR, ME | First National Bank |
| $150,000–350,000 | PINGLETON SAWMILL, INC. | GREENCASTLE, IN | First National Bank |
| $1–2 million | PIPELINE LAND SERVICES, INC | WICHITA FALLS, TX | First National Bank |
| $150,000–350,000 | PLAINFIELD CHRISTIAN CHURCH INC | PLAINFIELD, IN | First National Bank |
| $350,000–1 million | PLUMB TECH, INC. | WATERLOO, IA | First National Bank |
| $350,000–1 million | POSEY SUPPLY COMPANY, INC. | DOUBLE SPRINGS, AL | First National Bank |
| $350,000–1 million | POWELL'S TRUCK & EQUIPMENT | LYNCHBURG, VA | First National Bank |
| $1–2 million | PRAIRIE AG PARNTERS, INC. | LAKE PRESTON, SD | First National Bank |
| $150,000–350,000 | PRECISION AIR HEATING AND AIR CONDITIONING, INC. | ELDRIDGE, IA | First National Bank |
| $150,000–350,000 | PRECISION MILLWRIGHT SPECIALISTS, INC. | FORT DODGE, IA | First National Bank |
| $150,000–350,000 | PRESSURE SERVICES, INC. | RAPID CITY, SD | First National Bank |
| $350,000–1 million | PRESTON VENTURES LLC | ALISO VIEJO, CA | First National Bank |
| $350,000–1 million | PRIME MEDICAL GROUP, PLLC | LITTLE ROCK, AR | First National Bank |
| $150,000–350,000 | PRIMO, INC. | ROCKLAND, ME | First National Bank |
| $150,000–350,000 | PRINCETON CALAIS TRANSLATORS | CALAIS, ME | First National Bank |
| $150,000–350,000 | PRO LOGGING, INC. | ALTAVISTA, VA | First National Bank |
| $150,000–350,000 | PRO-ACTIVE REHAB, INC | BENTON, AR | First National Bank |
| $150,000–350,000 | PRODUCTION ASSISTANCE LINK, LLC | NORTH LITTLE ROCK, AR | First National Bank |
| $350,000–1 million | PRODUCTION SERVICES OF MAINE LLC | OLD TOWN, ME | First National Bank |
| $150,000–350,000 | PROFESSIONAL BUILDING SERVICES OF THE QUAD CITIES, INC. | DAVENPORT, IA | First National Bank |
| $150,000–350,000 | PUTNAM COUNTY FAMILY SUPPORT SERVICES INC. | GREENCASTLE, IN | First National Bank |
| $2–5 million | PUTNAM COUNTY HOSPITAL | GREENCASTLE, IN | First National Bank |
| $350,000–1 million | PUTNAM PLASTIC, INC. | CLOVERDALE, IN | First National Bank |
| $150,000–350,000 | QUARLES RESTAURANT GROUP, LLC | RUSTON, LA | First National Bank |
| $350,000–1 million | RANGE CENTER INC. | CHISHOLM, MN | First National Bank |
| $350,000–1 million | RASCH CONSTRUCTION, INC. | FORT DODGE, IA | First National Bank |
| $1–2 million | RCN ENTERPRISES INC. | NORTH LITTLE ROCK, AR | First National Bank |
| $150,000–350,000 | READ LUMBER & SUPPLY, INC. | FARMERVILLE, LA | First National Bank |
| $350,000–1 million | RECOVERY CENTERS OF ARKANSAS, INC | NORTH LITTLE ROCK, AR | First National Bank |
| $150,000–350,000 | RENAL CONSULTANTS, PA | LITTLE ROCK, AR | First National Bank |
| $150,000–350,000 | RENEE PHILBROOK, INC | ROCKLAND, ME | First National Bank |
| $150,000–350,000 | RICHARDSON AND MONROE DDS PA | LITTLE ROCK, AR | First National Bank |
| $150,000–350,000 | RICK DEGROOTE | PARKERSBURG, IA | First National Bank |
| $150,000–350,000 | RIDGE PARK FOODS, LLC | JONESBORO, AR | First National Bank |
| $150,000–350,000 | RITEWAY BUSINESS FORMS, INC. | SHOREVIEW, MN | First National Bank |
| $1–2 million | RIVERSIDE TECHNOLOGY, INC. | FORT COLLINS, CO | First National Bank |
| $150,000–350,000 | ROBARE AVERY EXCAVATION AND UTILITIES LLC | GRAPEVINE, TX | First National Bank |
| $150,000–350,000 | ROBINSON ELECTRIC INC | PARAGOULD, AR | First National Bank |
| $150,000–350,000 | ROCKY MOUNTAIN WESTY, INC. | FORT COLLINS, CO | First National Bank |
| $150,000–350,000 | ROLING FORD, L.L.C. | SHELL ROCK, IA | First National Bank |
| $150,000–350,000 | ROLLING PLAINS CROP INSURANCE AGENCY | ROTAN, TX | First National Bank |
| $350,000–1 million | RON'S DISCOUNT LUMBER INC. | HOWE, OK | First National Bank |
| $150,000–350,000 | RON'S PORTABLE BUILDINGS LLC | POTEAU, OK | First National Bank |
| $350,000–1 million | ROTARY CLUB OF EAGLE GROVE HOME, INC. | EAGLE GROVE, IA | First National Bank |
| $150,000–350,000 | RTC RESTORATION AND RENOVATION | JOHNSTOWN, CO | First National Bank |
| $150,000–350,000 | RUBBER DEVELOPMENT, INC. | WAVERLY, IA | First National Bank |
| $350,000–1 million | RUG PAD USA LLC | ANSONIA, CT | First National Bank |
| $150,000–350,000 | RUIDOSO FORD LINCOLN, INC. | RUIDOSO, NM | First National Bank |
| $150,000–350,000 | RUSTON MAINTENANCE SERVICES, LLC | RUSTON, LA | First National Bank |
| $150,000–350,000 | RUSTON TRACTOR, INC | RUSTON, LA | First National Bank |
| $350,000–1 million | RYKA INCORPORATED | WAVERLY, IA | First National Bank |
| $150,000–350,000 | SAINTS PETER AND PAUL PARISH OF HUGHES COUNTY | PIERRE, SD | First National Bank |
| $150,000–350,000 | SALISBURY COVE ASSOCIATES INC. | BAR HARBOR, ME | First National Bank |
| $150,000–350,000 | SAN JOSE, INC | SPRINGDALE, AR | First National Bank |
| $150,000–350,000 | SARAH & SON'S RESTAURANT INC. | WISCASSET, ME | First National Bank |
| $350,000–1 million | SCALES CONCRETE CONSTRUCTION CO., INC. | WICHITA FALLS, TX | First National Bank |
| $150,000–350,000 | SCHAEFER FINANCIAL MANAGEMENT, INC. | CENTENNIAL, CO | First National Bank |
| $150,000–350,000 | SCHAEFER REHABILITATION CENTER | GREELEY, CO | First National Bank |
| $150,000–350,000 | SCOBERT, INC | PARADISE, TX | First National Bank |
| $150,000–350,000 | SCOTT ROBERTSON LLC | HAMILTON, AL | First National Bank |
| $150,000–350,000 | SCOTT'S AUTO & SERVICE, INC | FORT COLLINS, CO | First National Bank |
| $150,000–350,000 | SCULL CONSTRUCTION SERVICE NORTH DAKOTA, INC. | RAPID CITY, SD | First National Bank |
| $1–2 million | SCULL CONSTRUCTION SERVICE, INC. | RAPID CITY, SD | First National Bank |
| $350,000–1 million | SHARPE ENTERPRISES, INC. | PIERRE, SD | First National Bank |
| $150,000–350,000 | SHERMAN'S BOOKS & STATIONERY, INC. | BOOTHBAY HARBOR, ME | First National Bank |
| $150,000–350,000 | SIDE STREET CAFE, INC | BAR HARBOR, ME | First National Bank |
| $150,000–350,000 | SITE DEVELOPMENT SERVICES, INC | LITTLE ROCK, AR | First National Bank |
| $350,000–1 million | SITE WORK SPECIALISTS, INC. | RAPID CITY, SD | First National Bank |
| $150,000–350,000 | SOLID CONSTRUCTION, INC. | BOX ELDER, SD | First National Bank |
| $150,000–350,000 | SORTIS FINANCIAL, INC. | PLANO, TX | First National Bank |
| $150,000–350,000 | SOUTHEAST OFFICE SUPPLY | CENTENNIAL, CO | First National Bank |
| $150,000–350,000 | SOUTHERN LANDSCAPE GROUP, INC. | EVINGTON, VA | First National Bank |
| $150,000–350,000 | SOUTHSIDE PIZZA LLC | FOREST, VA | First National Bank |
| $150,000–350,000 | SOUTHWEST ARKANSAS FOODS, INC | JONESBORO, AR | First National Bank |
| $150,000–350,000 | SPECTRUM STONE DESIGNS LLC | CONCORD, VA | First National Bank |
| $150,000–350,000 | SPENCER THEATER FOR THE PERFORMING ARTS, INC. | ALTO, NM | First National Bank |
| $150,000–350,000 | SQUARE SCRUB LLC | JONESBORO, AR | First National Bank |
| $150,000–350,000 | ST. PAUL'S EVANGELICAL LUTHERAN CHURCH OF WAVERLY, BREMER COUNTY, IOWA | WAVERLY, IA | First National Bank |
| $150,000–350,000 | STANDARD FOR SUCCESS, LLC | CLOVERDALE, IN | First National Bank |
| $150,000–350,000 | STAR TEXAS RESTAURANTS INC | PLANT CITY, FL | First National Bank |
| $350,000–1 million | STEEL YARD INC | PARAGOULD, AR | First National Bank |
| $150,000–350,000 | STELLA REHABILITATION, LLC | JONESBORO, AR | First National Bank |
| $150,000–350,000 | STERLING ASSOCIATES, INC. | RUSTON, LA | First National Bank |
| $1–2 million | STRATEGIC THERAPY ASSOCIATES, INC. | LYNCHBURG, VA | First National Bank |
| $150,000–350,000 | STROUT & PAYSON, P.A. | ROCKLAND, ME | First National Bank |
| $150,000–350,000 | SUBURBAN EMERGENCY ASSOCIATES, P.A. | PLYMOUTH, MN | First National Bank |
| $150,000–350,000 | SUBWAY OF WICHITA FALLS INC | WICHITA FALLS, TX | First National Bank |
| $150,000–350,000 | SURGE LAFAYETTE, LLC | MONROE, LA | First National Bank |
| $150,000–350,000 | SWIFT DISTRIBUTION, LLC | FORT COLLINS, CO | First National Bank |
| $150,000–350,000 | SWISSOMATION VIRGINIA, LLC | AMHERST, VA | First National Bank |
| $350,000–1 million | T AND P LUMBER, INC. | ORRINGTON, ME | First National Bank |
| $150,000–350,000 | T2 MODUS, LLC | LEWISVILLE, TX | First National Bank |
| $150,000–350,000 | TADD'S LIGHTHOUSE INC. | BUFFALO, MN | First National Bank |
| $150,000–350,000 | TANGLES SALON, INC | WICHITA FALLS, TX | First National Bank |
| $350,000–1 million | TAYLOR PHYSICAL THERAPY ASSOCIATES, L.L.C. | WAVERLY, IA | First National Bank |
| $150,000–350,000 | TERRA CONSTRUCTORS, INC. | MILLIKEN, CO | First National Bank |