| $150,000–350,000 | JANITO APARTMENT RENOVATION LLC | SILVER SPRING, MD | Citibank, N.A. |
| $350,000–1 million | JAPAN SOCIETY INC. | New York, NY | Citibank, N.A. |
| $350,000–1 million | JAPAN SOCIETY INC. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | JARDAN MANAGEMENT CORP | New York, NY | Citibank, N.A. |
| $150,000–350,000 | JARED SHORE DMD LLC | New York, NY | Citibank, N.A. |
| $350,000–1 million | JARRETT CREATIVE GROUP INC | Hoboken, NJ | Citibank, N.A. |
| $350,000–1 million | JARRETT CREATIVE GROUP INC | Hoboken, NJ | Citibank, N.A. |
| $150,000–350,000 | JARVIS ARCHITECTS INC. | Oakland, CA | Citibank, N.A. |
| $150,000–350,000 | JAS DIAGNOSTICS INC | Miami Lakes, FL | Citibank, N.A. |
| $150,000–350,000 | JASLEEN BRAR DDS INC | TUSTIN, CA | Citibank, N.A. |
| $150,000–350,000 | JASPER SOLUTIONS INC. | Huntington Station, NY | Citibank, N.A. |
| $150,000–350,000 | JASTY AND MANVAR PC | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | JAVIER VALADEZ DDS, INC. | La Mesa, CA | Citibank, N.A. |
| $150,000–350,000 | JAVIER VALADEZ DENTAL CORPORATION | Chula Vista, CA | Citibank, N.A. |
| $350,000–1 million | JAXX MANUFACTURING, INCORPORATED | Simi Valley, CA | Citibank, N.A. |
| $350,000–1 million | JBK ASSOCIATES INTERNATIONAL | Palm Beach Gardens,, FL | Citibank, N.A. |
| $150,000–350,000 | JBK ASSOCIATES INTERNATIONAL | Palm Beach Gardens, FL | Citibank, N.A. |
| $150,000–350,000 | JC MACHINE & MFG. CORP. | Costa Mesa, CA | Citibank, N.A. |
| $150,000–350,000 | JC MACHINE AND MFG., CORP. | Costa Mesa, CA | Citibank, N.A. |
| $150,000–350,000 | JDB INTERNATIONAL INC | Itasca, IL | Citibank, N.A. |
| $150,000–350,000 | JDB INTERNATIONAL INC | Itasca, IL | Citibank, N.A. |
| $150,000–350,000 | JDC INVESTIGATIONS & SECURITIES, INC. | FRANKLIN SQUARE, NY | Citibank, N.A. |
| $150,000–350,000 | JDC INVESTIGATIONS AND SECURITIES INC. | Franklin Square, NY | Citibank, N.A. |
| $150,000–350,000 | JEB BURTON | Sacramento, CA | Citibank, N.A. |
| $1–2 million | JEFF KOONS LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | JEFFREY A STAHL MZD | Manhasset, NY | Citibank, N.A. |
| $150,000–350,000 | JEFFREY BERMAN | New York, NY | Citibank, N.A. |
| $150,000–350,000 | JEFFREY BERMAN ARCHITECT | NewYork, NY | Citibank, N.A. |
| $2–5 million | JEFFREY CHAIN, L.P. | MORRISTOWN, TN | Citibank, N.A. |
| $150,000–350,000 | JEFFREY M DRESSEL DDS PC | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | JEFFREY M DRESSEL DDS PC | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | JEFFREY STAHL | Manhasset, NY | Citibank, N.A. |
| $350,000–1 million | JELIGHT COMPANY, INC. | IRVINE, CA | Citibank, N.A. |
| $150,000–350,000 | JENCOR DOOR AND TRIM INC | CANYON COUNTRY, CA | Citibank, N.A. |
| $150,000–350,000 | JENNIFER FAUMUINA | Hayward, CA | Citibank, N.A. |
| $150,000–350,000 | JENNIFER FAUMUINA | Hayward, CA | Citibank, N.A. |
| $350,000–1 million | JENNIFER KEANY AND ASSOCIATES, INC | LOS ANGELES, CA | Citibank, N.A. |
| $150,000–350,000 | JENNIFER KYUNG SHIN | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | JENNIFER POLLAK MD PA | Hollywood, FL | Citibank, N.A. |
| $150,000–350,000 | JENNIFER POLLAK, MD PA | HOLLYWOOD, FL | Citibank, N.A. |
| $350,000–1 million | JET GENIUS FLORIDA HOLDINGS | Fort Lauderdale, FL | Citibank, N.A. |
| $150,000–350,000 | JET HARDWARE MANUFACTURING CORP. | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | JET HARDWARE MANUFACTURING CORP. | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | JEWEL ELECTRIC, LLC | Jersey City, NJ | Citibank, N.A. |
| $150,000–350,000 | JEWEL ELECTRIC, LLC | Jersey City, NJ | Citibank, N.A. |
| $150,000–350,000 | JHJ INTERNATIONAL LIMITED | JAMAICA, NY 11430, MI | Citibank, N.A. |
| $150,000–350,000 | JIANGNAN ENVIRONMENTAL TECHNOLOGY INC | Ridgefield Park, NJ | Citibank, N.A. |
| $150,000–350,000 | JILDOR SHOES INC | Cedarhurst, NY | Citibank, N.A. |
| $150,000–350,000 | JIN DENTAL CORPORATION | San Ramon, CA | Citibank, N.A. |
| $150,000–350,000 | JIN DENTAL CORPORATION | San Ramon, CA | Citibank, N.A. |
| $150,000–350,000 | JJ RODRIGUEZ INC | San Leandro, CA | Citibank, N.A. |
| $350,000–1 million | JKOOL LLC | Plainview, NY | Citibank, N.A. |
| $150,000–350,000 | JM DENTAL PRACTICE | Milpitas, CA | Citibank, N.A. |
| $150,000–350,000 | JMJ HEALTHCARE, INC | Brentwood, CA | Citibank, N.A. |
| $150,000–350,000 | JMR GRAPHICS INC. | Central Islip, NY | Citibank, N.A. |
| $150,000–350,000 | JO AND ED CATERERS | Bronx, NY | Citibank, N.A. |
| $150,000–350,000 | JOEL GROTH WELDING INC | HUNTINGTON BEACH, CA | Citibank, N.A. |
| $150,000–350,000 | JOEL KING | SMITHTOWN, NY | Citibank, N.A. |
| $150,000–350,000 | JOHN ASHTON VELLEQUETTE DDSPC | Sunnyvale, CA | Citibank, N.A. |
| $150,000–350,000 | JOHN ASHTON VELLEQUETTE, DDS,PC | Sunnyvale, CA | Citibank, N.A. |
| $150,000–350,000 | JOHN B MURRAY ARCHITECT LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | JOHN CREECHDESIGN AND PRODUCTION INC. | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | JOHN DERIAN COMPANY, INC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | JOHN DERIAN COMPANY, INC. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | JOHN E POTENTE AND SONS INC. | HICKSVILLE, NY | Citibank, N.A. |
| $150,000–350,000 | JOHN F KILROY CO INC | Rosedale, NY | Citibank, N.A. |
| $150,000–350,000 | JOHN F KILROY CO INC | Rosedale, NY | Citibank, N.A. |
| $150,000–350,000 | JOHN J. VENTO, CPA, P.C. | STATEN ISLAND, NY | Citibank, N.A. |
| $150,000–350,000 | JOHN MARSHALL SOUND | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | JOHN SIMICH CONSTRUCTION INC. | San Pedro, CA | Citibank, N.A. |
| $350,000–1 million | JOHN SIMICH CONSTRUCTION, INC. | San Pedro, CA | Citibank, N.A. |
| $150,000–350,000 | JOHN W. BAUMGARTEN ARCHITECT P.C. | Jericho, NY | Citibank, N.A. |
| $150,000–350,000 | JOHN W. BAUMGARTEN ARCHITECT, P.C. | Jericho, NY | Citibank, N.A. |
| $1–2 million | JOMASHOP INC. | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | JORDAN B GLASER MD PC | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | JOSEPH A DIGIOVANNA & MICHAEL J DIGIOVANNA D.O., P.C. | MASSAPEQUA, NY | Citibank, N.A. |
| $350,000–1 million | JOSEPH HAGE AARONSON LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | JOSEPH L. EASLEY CONSTRUCTION INC. | SAN JOSE, CA | Citibank, N.A. |
| $150,000–350,000 | JOSEPH M CAPO, MD PC | LEVITTOWN, NY | Citibank, N.A. |
| $350,000–1 million | JOSEPH SAVERI LAW FIRM INC | San Francisco, CA | Citibank, N.A. |
| $350,000–1 million | JOSEPH SAVERI LAW FIRM, INC. | San Francisco, CA | Citibank, N.A. |
| $150,000–350,000 | JOSEPH T FAN MD INC. | Monterey Park, CA | Citibank, N.A. |
| $150,000–350,000 | JOSEPH T FAN, MD, INC | MONTEREY PARK, CA | Citibank, N.A. |
| $350,000–1 million | JOSH PACKAGING, INC. | HAUPPAUGE, NY | Citibank, N.A. |
| $150,000–350,000 | JOSHUA KLEIN | New York, NY | Citibank, N.A. |
| $150,000–350,000 | JOSHUA U KLEIN MD. PC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | JOURNEYS COUNSELING MINISTRY | COSTA MESA, CA | Citibank, N.A. |
| $350,000–1 million | JOY PRODUCTS OF CALIFORNIA INC. | Fountain Valley, CA | Citibank, N.A. |
| $350,000–1 million | JOY PRODUCTS OF CALIFORNIA, INC. | FOUNTAIN VALLEY, CA | Citibank, N.A. |
| $150,000–350,000 | JP WILLIAMS INC. | Lynbrook, NY | Citibank, N.A. |
| $150,000–350,000 | JPD GRAPHICS INC | Elk Grove VIllage, IL | Citibank, N.A. |
| $1–2 million | JRC BEVERAGE INC | Brooklyn, NY | Citibank, N.A. |
| $350,000–1 million | JRD ELECTRIC CORP | MIDDLE VILLAGE, NY | Citibank, N.A. |
| $150,000–350,000 | JRT REALTY GROUP INC. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | JRT REALTY GROUP, INC. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | JST POWER EQUIPMENT, INC. | LAKE MARY, FL | Citibank, N.A. |
| $150,000–350,000 | JUDITH LEIBER COUTURE LTD | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | JUICE LABS LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | JUICIFY INC. | Chicago, IL | Citibank, N.A. |
| $350,000–1 million | JULIA DUBNO, IN. | New York, NY | Citibank, N.A. |