| $150,000–350,000 | SONITOR TECHNOLOGIES, INC. | GREENWICH, CT | Zions Bank, A Division of |
| $150,000–350,000 | SONOMA POLLO INC | ROHNERT PARK, CA | Zions Bank, A Division of |
| $150,000–350,000 | SONORA SPORTS & FITNESS CENTER | SONORA, CA | Zions Bank, A Division of |
| $2–5 million | SONTERRA MEDICAL MANAGEMENT GROUP, INC. | SAN ANTONIO, TX | Zions Bank, A Division of |
| $150,000–350,000 | SONTERRA STATION, L.P. | SAN ANTONIO, TX | Zions Bank, A Division of |
| $150,000–350,000 | SOPH INC | MOUNTAIN VIEW, CA | Zions Bank, A Division of |
| $1–2 million | SORENSEN CRAIG F CONSTRUCTION INC | SYRACUSE, UT | Zions Bank, A Division of |
| $150,000–350,000 | SORENSON ENTERPRISES, LLC | SALT LAKE CITY, UT | Zions Bank, A Division of |
| $350,000–1 million | SORENSON'S RANCH SCHOOL, INC. | KOOSHAREM, UT | Zions Bank, A Division of |
| $350,000–1 million | SOUND CLINIC INC | DENVER, CO | Zions Bank, A Division of |
| $150,000–350,000 | SOUND MOTORCYCLES, LLC | LYNNWOOD, WA | Zions Bank, A Division of |
| $350,000–1 million | SOURCE COMMUNICATIONS LLP | BROOMFIELD, CO | Zions Bank, A Division of |
| $150,000–350,000 | SOUTH COAST BOBCAT, INC | ORANGE, CA | Zions Bank, A Division of |
| $350,000–1 million | SOUTH COAST STAIRS, INC. | RANCHO SANTA MARGARITA, CA | Zions Bank, A Division of |
| $2–5 million | SOUTH COUNTY COMMUNITY HEALTH CENTER, INC | PALO ALTO, CA | Zions Bank, A Division of |
| $1–2 million | SOUTH DENVER GASTROENTEROLOGY, PC | ENGLEWOOD, CO | Zions Bank, A Division of |
| $150,000–350,000 | SOUTH HILLS CHURCH COMMUNITY INC | HENDERSON, NV | Zions Bank, A Division of |
| $150,000–350,000 | SOUTH MISSISSIPPI SMILES DENTISTRY LLC | SCOTTSDALE, AZ | Zions Bank, A Division of |
| $150,000–350,000 | SOUTH POINT COUNSELING SERVICES, L.L.C. | SOUTH JORDAN, UT | Zions Bank, A Division of |
| $150,000–350,000 | SOUTH SAND, LLC | CHANDLER, AZ | Zions Bank, A Division of |
| $150,000–350,000 | SOUTH STREET, LLC | LAS VEGAS, NV | Zions Bank, A Division of |
| $150,000–350,000 | SOUTH SUMMIT PEDIATRICS, LLC | DRAPER, UT | Zions Bank, A Division of |
| $150,000–350,000 | SOUTH TEXAS ALLERGY & ASTHMA MEDICAL PROFESSIONALS PLLC | SAN ANTONIO, TX | Zions Bank, A Division of |
| $150,000–350,000 | SOUTH TEXAS BRICK AND STONE, LLC | HOUSTON, TX | Zions Bank, A Division of |
| $150,000–350,000 | SOUTH TEXAS CONTINUUM OF CARE SPECIALISTS, PLLC | SAN ANTONIO, TX | Zions Bank, A Division of |
| $2–5 million | SOUTH TEXAS RADIOLOGY GROUP, P.A. | SAN ANTONIO, TX | Zions Bank, A Division of |
| $2–5 million | SOUTH TEXAS SPECIALTY WELDERS, LLC | PASADENA, TX | Zions Bank, A Division of |
| $150,000–350,000 | SOUTH VALLEY EAR, NOSE & THROAT ASSOCIATES, LLC | WEST JORDAN, UT | Zions Bank, A Division of |
| $350,000–1 million | SOUTH WEST LUBRICANTS, INC | SANTEE, CA | Zions Bank, A Division of |
| $350,000–1 million | SOUTHAMPTON MANAGEMENT, INC. | HOUSTON, TX | Zions Bank, A Division of |
| $350,000–1 million | SOUTHEAST DERMATOLOGY, P.A. | PASADENA, TX | Zions Bank, A Division of |
| $350,000–1 million | SOUTHERN ARIZONA ASSOCIATION FOR THE VISUALLY IMPAIRED | TUCSON, AZ | Zions Bank, A Division of |
| $350,000–1 million | SOUTHERN ARIZONA FAMILY SERVICES | TUCSON, AZ | Zions Bank, A Division of |
| $350,000–1 million | SOUTHERN ARIZONA GRAPHICS ASSOCIATES, INC. | TUCSON, AZ | Zions Bank, A Division of |
| $150,000–350,000 | SOUTHERN ARIZONA LABORISTS LLC | TUCSON, AZ | Zions Bank, A Division of |
| $150,000–350,000 | SOUTHERN ARIZONA RAIN GUTTERS, INC. | TUCSON, AZ | Zions Bank, A Division of |
| $150,000–350,000 | SOUTHERN BREWING COMPANY LLC | SCOTTSDALE, AZ | Zions Bank, A Division of |
| $150,000–350,000 | SOUTHERN CALIFORNIA AIR CONDITIONING SUPPLY CO INC | EL CAJON, CA | Zions Bank, A Division of |
| $150,000–350,000 | SOUTHERN CALIFORNIA CYCLES INC. | LANCASTER, CA | Zions Bank, A Division of |
| $2–5 million | SOUTHERN CONTRACTING COMPANY | SAN MARCOS, CA | Zions Bank, A Division of |
| $350,000–1 million | SOUTHERN CORE SUPPLY, INC | HOUSTON, TX | Zions Bank, A Division of |
| $150,000–350,000 | SOUTHERN EXCHANGE LP | HOUSTON, TX | Zions Bank, A Division of |
| $150,000–350,000 | SOUTHERN FIREPLACE DISTRIBUTORS, INC. | IRVINE, CA | Zions Bank, A Division of |
| $150,000–350,000 | SOUTHERN ICE CREAM CORPORATION | STAFFORD, TX | Zions Bank, A Division of |
| $150,000–350,000 | SOUTHERN NEVADA CONSERVANCY | LAS VEGAS, NV | Zions Bank, A Division of |
| $350,000–1 million | SOUTHERN NEVADA ENVIRONMENTAL INCORPORATED | LAS VEGAS, NV | Zions Bank, A Division of |
| $350,000–1 million | SOUTHERN REGIONAL RESOURCE CENTER | SAN DIEGO, CA | Zions Bank, A Division of |
| $350,000–1 million | SOUTHERN STAR COURTS MANAGEMENT CORPORATION | HOUSTON, TX | Zions Bank, A Division of |
| $150,000–350,000 | SOUTHERN UTAH SATELLITE AND COMMUNICATIONS, INC. | RICHFIELD, UT | Zions Bank, A Division of |
| $1–2 million | SOUTHLANDS SCHOOLS INTERNATIONAL | ROWLAND HEIGHTS, CA | Zions Bank, A Division of |
| $150,000–350,000 | SOUTHMINSTER PRESBYTERIAN CHURCH | MISSOURI CITY, TX | Zions Bank, A Division of |
| $150,000–350,000 | SOUTHWEST CHILDREN'S CLINIC LLC | WEST JORDAN, UT | Zions Bank, A Division of |
| $150,000–350,000 | SOUTHWEST DIABETES CENTER, PLLC | YUMA, AZ | Zions Bank, A Division of |
| $350,000–1 million | SOUTHWEST EXTERIOR HR SERVICES LLC | WEST VALLEY CITY, UT | Zions Bank, A Division of |
| $1–2 million | SOUTHWEST GALVANIZING, INC. | HOUSTON, TX | Zions Bank, A Division of |
| $5–10 million | SOUTHWEST HEALTH SYSTEM INC | CORTEZ, CO | Zions Bank, A Division of |
| $150,000–350,000 | SOUTHWEST HEART AND VASCULAR CARE, LTD | YUMA, AZ | Zions Bank, A Division of |
| $350,000–1 million | SOUTHWEST IMMUNODIAGNOSTICS, INC. | SAN ANTONIO, TX | Zions Bank, A Division of |
| $150,000–350,000 | SOUTHWEST INTERNAL MEDICINE PLLC | CORTEZ, CO | Zions Bank, A Division of |
| $1–2 million | SOUTHWEST OILFIELD PRODUCTS INC | HOUSTON, TX | Zions Bank, A Division of |
| $1–2 million | SOUTHWEST PATROL INC | DIAMOND BAR, CA | Zions Bank, A Division of |
| $1–2 million | SOUTHWEST PIZZA INC | TUCSON, AZ | Zions Bank, A Division of |
| $150,000–350,000 | SOUTHWEST PROFESSIONAL PROPERTIES, INC. | CORTEZ, CO | Zions Bank, A Division of |
| $350,000–1 million | SOUTHWEST SLURRY SEAL, INC. | PHOENIX, AZ | Zions Bank, A Division of |
| $150,000–350,000 | SOUTHWEST TRAILS INC | GARDENA, CA | Zions Bank, A Division of |
| $350,000–1 million | SOUTHWEST WARREN, INC | HOUSTON, TX | Zions Bank, A Division of |
| $350,000–1 million | SOUTHWEST WINDOW CO INC | SAN DIEGO, CA | Zions Bank, A Division of |
| $150,000–350,000 | SOUTHWESTERN MANUFACTURING CO., INC. | HOUSTON, TX | Zions Bank, A Division of |
| $150,000–350,000 | SOUTHWIND FARMS, INC. | HEYBURN, ID | Zions Bank, A Division of |
| $1–2 million | SOUTWEST SPECIALTY COATINGS INC | NORTH LAS VEGAS, NV | Zions Bank, A Division of |
| $350,000–1 million | SOVEREIGN BUILDERS INC | HOUSTON, TX | Zions Bank, A Division of |
| $1–2 million | SOVEREIGN SURGICAL HOLDINGS LP | MISSION VIEJO, CA | Zions Bank, A Division of |
| $350,000–1 million | SPACECO BUSINESS SOLUTIONS INC | AURORA, CO | Zions Bank, A Division of |
| $350,000–1 million | SPANISH FORK FORD HOLDINGS, INC. | SPANISH FORK, UT | Zions Bank, A Division of |
| $150,000–350,000 | SPARKLE IN PINK, LLC | DRAPER, UT | Zions Bank, A Division of |
| $150,000–350,000 | SPARTAN ENERGY SOLUTIONS, LLC | HOUSTON, TX | Zions Bank, A Division of |
| $150,000–350,000 | SPC OF EAST IDAHO, LLC | IDAHO FALLS, ID | Zions Bank, A Division of |
| $350,000–1 million | SPD CONSTRUCTION LLC | HOUSTON, TX | Zions Bank, A Division of |
| $150,000–350,000 | SPEAKEASY THERAPY SERVICES, LLC | LAS VEGAS, NV | Zions Bank, A Division of |
| $150,000–350,000 | SPECIALIZED MILLING CORPORATION | FONTANA, CA | Zions Bank, A Division of |
| $150,000–350,000 | SPECIALIZED SURFACING, UTILITY PAVING & CONSTRUCTION, L.L.C. | PHOENIX, AZ | Zions Bank, A Division of |
| $150,000–350,000 | SPECIALTY METALS FABRICATION, INC. | SANTEE, CA | Zions Bank, A Division of |
| $150,000–350,000 | SPECIALTY PAVING AND GRADING, LLC | PRESCOTT, AZ | Zions Bank, A Division of |
| $350,000–1 million | SPECIALTY ROTATING EQUIPMENT REPAIR INC | PEARLAND, TX | Zions Bank, A Division of |
| $350,000–1 million | SPECIALTY SYSTEMS, LC | SANDY, UT | Zions Bank, A Division of |
| $350,000–1 million | SPECTRIS STAFFING GROUP, LLC | HOUSTON, TX | Zions Bank, A Division of |
| $150,000–350,000 | SPECTRUM DEVELOPMENT SOLUTIONS, L.L.C. | SEATTLE, WA | Zions Bank, A Division of |
| $150,000–350,000 | SPECTRUM EYECARE OPTOMETRY INC | SAN DIMAS, CA | Zions Bank, A Division of |
| $150,000–350,000 | SPECTRUM MEDICAL MANAGEMENT SERVICES, INC | SAN DIMAS, CA | Zions Bank, A Division of |
| $150,000–350,000 | SPECTRUM QUALITY STANDARDS, LTD: GARY N. LEW | HOUSTON, TX | Zions Bank, A Division of |
| $150,000–350,000 | SPECTRUM RESEARCH EVALUATION AND DEVELOPMENT, LLC | NORTH LOGAN, UT | Zions Bank, A Division of |
| $150,000–350,000 | SPEEDWELL VENTURES INC | SAN DIEGO, CA | Zions Bank, A Division of |
| $150,000–350,000 | SPIDER SPRAY PLUS, INC. | PLEASANT GROVE, UT | Zions Bank, A Division of |
| $150,000–350,000 | SPIN GAMES LLC | RENO, NV | Zions Bank, A Division of |
| $150,000–350,000 | SPINAL REHABILITATION CENTER, INC | LAS VEGAS, NV | Zions Bank, A Division of |
| $1–2 million | SPINATO'S PIZZA INTERNATIONAL, INC. | TEMPE, AZ | Zions Bank, A Division of |
| $150,000–350,000 | SPINE CARE CENTER, LLC | SALT LAKE CITY, UT | Zions Bank, A Division of |
| $150,000–350,000 | SPINNAKER EQUIPMENT SERVICES, INC. | SAN FRANCISCO, CA | Zions Bank, A Division of |
| $350,000–1 million | SPIR STAR LTD | HOUSTON, TX | Zions Bank, A Division of |
| $150,000–350,000 | SPIRIT AMERICA CORP | PHOENIX, AZ | Zions Bank, A Division of |