| $350,000–1 million | LASER AND SKIN SURGERY MEDICAL GROUP, INC. | SACRAMENTO, CA | Citibank, N.A. |
| $150,000–350,000 | LASER PLUS IMAGING | CANOGA PARK, CA | Citibank, N.A. |
| $150,000–350,000 | LASER RECHARGE, INC. | SACRAMENTO, CA | Citibank, N.A. |
| $150,000–350,000 | LASKY & LASKY DENTAL GROUP | Studio City, CA | Citibank, N.A. |
| $150,000–350,000 | LASKY AND LASKY DENTAL GROUP | Studio City, CA | Citibank, N.A. |
| $2–5 million | LATARA ENTERPRISE INC | Pomona, CA | Citibank, N.A. |
| $2–5 million | LATARA ENTERPRISE, INC. | POMONA, CA | Citibank, N.A. |
| $350,000–1 million | LATIN AMERICAN DISTRIBUTORS, INC | EATONTOWN, NJ | Citibank, N.A. |
| $150,000–350,000 | LATINO CONCEPTS, LLC | Miami, FL | Citibank, N.A. |
| $2–5 million | LAUFER GROUP INTERNATIONAL LTD. | NEW YORK, NY | Citibank, N.A. |
| $1–2 million | LAUNDRYLUX DISTRIBUTION LLC | INWOOD, NY | Citibank, N.A. |
| $1–2 million | LAUNDRYLUX DISTRIBUTION LLC | Inwood, NY | Citibank, N.A. |
| $150,000–350,000 | LAW OFFICE OF BUCHALTER HOFFMAN AND DORCHAK | North Miami, FL | Citibank, N.A. |
| $150,000–350,000 | LAW OFFICE OF JOHN S. YONG PC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | LAW OFFICE OF JOHN S. YONG, PC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LAW OFFICE OF YELENA SHAROVA P.C. | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | LAW OFFICE OF YELENA SHAROVA PC. | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | LAW OFFICES OF AARON I. KATSMAN PC | Valley Stream, NY | Citibank, N.A. |
| $150,000–350,000 | LAW OFFICES OF AARON I. KATSMAN, PC | VALLEY STREAM, NY | Citibank, N.A. |
| $350,000–1 million | LAW OFFICES OF ADRIENNE D. COHEN | SANTA ANA, CA | Citibank, N.A. |
| $150,000–350,000 | LAW OFFICES OF EDWARD J. SINGER A PROFESSIONAL LAW CORPORATI | Los Angeles, CA | Citibank, N.A. |
| $350,000–1 million | LAW OFFICES OF TERRY KATZ AND ASSOCIATES, P.C | UNIONDALE, NY | Citibank, N.A. |
| $150,000–350,000 | LAW OFFICES OF TODD M. FRIEDMAN, PC | CALABASAS, CA | Citibank, N.A. |
| $150,000–350,000 | LAWRENCE A KURZWEIL DDS PC | Bellerose, NY | Citibank, N.A. |
| $1–2 million | LAWRENCE B. BONAS COMPANY | COSTA MESA, CA | Citibank, N.A. |
| $150,000–350,000 | LAWRENCE WORDEN RAINIS AND BARD PC | Melville, NY | Citibank, N.A. |
| $150,000–350,000 | LAWRENCE WORDEN RAINIS AND BARD PC | Melville, NY | Citibank, N.A. |
| $350,000–1 million | LBI SOFTWARE, INC. | MELVILLE, NY | Citibank, N.A. |
| $150,000–350,000 | LCJ ASSOCIATES, INC | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | LCM HOME FASHIONS, INC. | MIRA LOMA, CA | Citibank, N.A. |
| $150,000–350,000 | LDR GOLDEN INC. | Mission Viejo, CA | Citibank, N.A. |
| $150,000–350,000 | LDR GOLDEN, INC. | Mission Viejo, CA | Citibank, N.A. |
| $1–2 million | LEAD FORENSICS INC. | ATLANTA, GA | Citibank, N.A. |
| $150,000–350,000 | LEADBETTER GOLF ACADEMIES, LLC | Championsgate, FL | Citibank, N.A. |
| $150,000–350,000 | LEARNING TREE AND EDUCATIONAL | BRONX, NY | Citibank, N.A. |
| $150,000–350,000 | LEARNSHIP CORPORATION | Chicago, IL | Citibank, N.A. |
| $150,000–350,000 | LEBENTHAL FINANCIAL SERVICES INC. | Jericho, NY | Citibank, N.A. |
| $350,000–1 million | LEE & LOW BOOKS INCORPORATED | New York, NY | Citibank, N.A. |
| $350,000–1 million | LEE AND LOW BOOKS, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LEE SHEIKH MEGLEY AND HAAN LLC | Chicago, IL | Citibank, N.A. |
| $350,000–1 million | LEGAL ACTION CENTER | New York, NY | Citibank, N.A. |
| $350,000–1 million | LEGAL ACTION CENTER OF THE CITY OF NEW YORK | New York, NY | Citibank, N.A. |
| $350,000–1 million | LEJON OF CALIFORNIA, INC. | Corona, CA | Citibank, N.A. |
| $2–5 million | LENCO DIAGNOSTIC LABORATORIES, INC. | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | LENNY'S CLAM BAR, INC. | Howard Beach, NY | Citibank, N.A. |
| $150,000–350,000 | LENNY'S CLAM BAR, INC. | HOWARD BEACH, NY | Citibank, N.A. |
| $150,000–350,000 | LEON MEGE, INC. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | LEONARD J. STRANDBERG AND ASSOCIATES | Freeport, NY | Citibank, N.A. |
| $150,000–350,000 | LEONARD J. STRANDBERG AND ASSOCIATES, CONSULTING ENGINEERS A | FREEPORT, NY | Citibank, N.A. |
| $150,000–350,000 | LEONARD JACKSON ASSOCIATES PE PLLC | Pomona, NY | Citibank, N.A. |
| $350,000–1 million | LEONARD JACKSON ASSOCIATES PE, PLLC | POMONA, NY | Citibank, N.A. |
| $150,000–350,000 | LESLIE SILVER & ASSOCIATES INC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | LESTER & ASSOCIATES PC | Garden City, NY | Citibank, N.A. |
| $150,000–350,000 | LESTER & ASSOCIATES, P.C. | Garden City, NY | Citibank, N.A. |
| $350,000–1 million | LEVEL NINE GROUP LLC | Stamford, CT | Citibank, N.A. |
| $150,000–350,000 | LEVIN AND GLASSER, P.C. | New York, NY | Citibank, N.A. |
| $350,000–1 million | LEVIN EASTERLY PARTNERS LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | LEVINE GREENBERG LITERARY AGENCY INC. | New York, NY | Citibank, N.A. |
| $350,000–1 million | LEXOLUTION CALIFORNIA, LLC | LOS ANGELES, CA | Citibank, N.A. |
| $2–5 million | LEXOLUTION, LLC | WASHINGTON, DC | Citibank, N.A. |
| $2–5 million | LEXOLUTION, LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | LGD COMMUNICATIONS, INC. | MIAMI, FL | Citibank, N.A. |
| $150,000–350,000 | LIBERTY GYMNASTICS TRAINING CENTER INC. | Concord, CA | Citibank, N.A. |
| $150,000–350,000 | LIBERTY GYMNASTICS TRAINING CENTER, INC. | Concord, CA | Citibank, N.A. |
| $150,000–350,000 | LICKABILITY LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | LIEBERGALL EYE ASSOCIATES | Suffern, NY | Citibank, N.A. |
| $150,000–350,000 | LIEBERGALL EYE ASSOCIATES | SUFFERN, NY | Citibank, N.A. |
| $350,000–1 million | LIEBERMAN INC. | Great Neck, NY | Citibank, N.A. |
| $350,000–1 million | LIEBERMAN, INC. | GREAT NECK, NY | Citibank, N.A. |
| $2–5 million | LIEFF, CABRASER, HEIMANN & BERNSTEIN, LLP | San Francisco, CA | Citibank, N.A. |
| $150,000–350,000 | LIFE CARE HOME HEALTH INC | Las Vegas, NV | Citibank, N.A. |
| $150,000–350,000 | LIFELINE HOME CARE LLC | VILLA PARK, IL | Citibank, N.A. |
| $150,000–350,000 | LIFELINE HOME CARE LLC | Villa Park, IL | Citibank, N.A. |
| $150,000–350,000 | LIFESAVERS' HOME HEALTH SERVICES, INC. | Fullerton, CA | Citibank, N.A. |
| $150,000–350,000 | LIFESTYLE24 TECHNOLOGIES, INC. | LAS VEGAS, NV | Citibank, N.A. |
| $1–2 million | LIFETECH RESOURCES LLC | Moorpark, CA | Citibank, N.A. |
| $150,000–350,000 | LIFETIME DESIGN CORP | Deer Park, NY | Citibank, N.A. |
| $150,000–350,000 | LIFETIME DESIGN CORP. | DEER PARK, NY | Citibank, N.A. |
| $350,000–1 million | LIFEWORX, INC. | CHAPPAQUA, NY | Citibank, N.A. |
| $350,000–1 million | LIGHT 101 INC. | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | LIGHT 101 INC. | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | LIGHTNING MOTORS CORPORATION | SAN JOSE, CA | Citibank, N.A. |
| $150,000–350,000 | LIGHTNING MOTORS CORPORATION | Hollister, CA | Citibank, N.A. |
| $150,000–350,000 | LILI XU DDS A PROFESSIONAL CORPORATION | Oakland, CA | Citibank, N.A. |
| $150,000–350,000 | LIMESTONE INVESTMENTS LLC | claremont, CA | Citibank, N.A. |
| $350,000–1 million | LIMPUS PRINTS, INC. | Santa Ana, CA | Citibank, N.A. |
| $150,000–350,000 | LIN CONSULTING INC | DIAMOND BAR, CA | Citibank, N.A. |
| $150,000–350,000 | LINC LLC | Washington, DC | Citibank, N.A. |
| $150,000–350,000 | LINDENHURST BAY DENTAL P.C. | Lindenhurst, NY | Citibank, N.A. |
| $150,000–350,000 | LINDENHURST BAY DENTAL, P.C. | LINDENHURST, NY | Citibank, N.A. |
| $150,000–350,000 | LINEA HAIR STUDIO, INC | Glen Ellyn, IL | Citibank, N.A. |
| $350,000–1 million | LINEAR TECHNOLOGIES INC. | New York, NY | Citibank, N.A. |
| $350,000–1 million | LINEAR TECHNOLOGIES, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LING O. CHENG M.D. P.C. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | LING O. CHENG, M.D., P.C | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LINK ALLEN & ASSOCIATES INC. | SAN MATEO, CA | Citibank, N.A. |
| $150,000–350,000 | LINKED BY AIR STUDIO LLC | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | LINKED BY AIR STUDIO LLC | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | LINUM HOME TEXTILES, LLC | Maywood, NJ | Citibank, N.A. |
| $350,000–1 million | LIONROCK BEHAVIORAL HEALTH INC | PETALUMA, CA | Citibank, N.A. |