| $150,000–350,000 | LIQUID DIAMOND, INC | Tracy, CA | Citibank, N.A. |
| $150,000–350,000 | LISTER, MARTIN AND THOMPSON LLP | GLENDALE, CA | Citibank, N.A. |
| $5–10 million | LITCHFIELD CAVO LLP | CHICAGO, IL | Citibank, N.A. |
| $150,000–350,000 | LITERACY ASSISTANCE CENTER | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LITTLE ANGELS ACADEMY BURBANK, INC. | Burbank, CA | Citibank, N.A. |
| $350,000–1 million | LITTLE RED ROBOT | San Francisco, CA | Citibank, N.A. |
| $350,000–1 million | LITTLE SEEDS CHILDREN'S CENTER INC | Alameda, CA | Citibank, N.A. |
| $150,000–350,000 | LITTLE SHEPHERD'S LEARNING CENTER | Porter Ranch, CA | Citibank, N.A. |
| $150,000–350,000 | LITTLE SHEPHERD'S LEARNING CENTER | Porter Ranch, CA | Citibank, N.A. |
| $350,000–1 million | LITTLE SISTERS OF THE ASSUMPTION FAMILY HEALTH SERVICE | New York, NY | Citibank, N.A. |
| $350,000–1 million | LIVING COLORS, INC. | North Hills, CA | Citibank, N.A. |
| $150,000–350,000 | LIZARDS HOME GROUP CHILD CARE INC | Kew Gardens, NY | Citibank, N.A. |
| $150,000–350,000 | LLBINC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | LLJ, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LOFT INC. | San Jose, CA | Citibank, N.A. |
| $350,000–1 million | LOGICAL DESIGN SOLUTIONS INC. | Florham Park, NJ | Citibank, N.A. |
| $350,000–1 million | LOGICAL DESIGN SOLUTIONS, INC. | FLORHAM PARK, NJ | Citibank, N.A. |
| $350,000–1 million | LOGICAL MAINTENANCE SOLUTIONS, INC | Irvine, CA | Citibank, N.A. |
| $350,000–1 million | LOGICPREP LLC | ARMONK, NY | Citibank, N.A. |
| $350,000–1 million | LONDON LENNIES INC | Rego Park, NY | Citibank, N.A. |
| $350,000–1 million | LONDON LENNIES INC | REGO PARK, NY | Citibank, N.A. |
| $150,000–350,000 | LONDON PROPERTIES, LTD. | FRESNO, CA | Citibank, N.A. |
| $2–5 million | LONESTAR RESOURCES, INC. | Fort Worth, TX | Citibank, N.A. |
| $350,000–1 million | LONG ISLAND NEUROLOGY CONSULTANTS | LYNBROOK, NY | Citibank, N.A. |
| $150,000–350,000 | LONG ISLAND NEUROSURGICAL ASSOCIATES PC | New Hyde Park, NY | Citibank, N.A. |
| $150,000–350,000 | LONG ISLAND NEUROSURGICAL ASSOCIATES, PC | New Hyde Park, NY | Citibank, N.A. |
| $150,000–350,000 | LONG ISLAND PEDIATRICS PLLC | BALDWIN, NY | Citibank, N.A. |
| $150,000–350,000 | LONG ISLAND PEDIATRICS PLLC | Baldwin, NY | Citibank, N.A. |
| $150,000–350,000 | LONG ISLAND SEWING INC. | BELLMORE, NY | Citibank, N.A. |
| $150,000–350,000 | LONG RIDGE DERMATOLOGY | STAMFORD, CT | Citibank, N.A. |
| $150,000–350,000 | LOS ANGELES CASCADE TECHNOLOGY GROUP INC | SIMI VALLEY, CA | Citibank, N.A. |
| $2–5 million | LOS ANGELES INTERNATIONAL CHURCH OF CHRIST | IRVINE, CA | Citibank, N.A. |
| $350,000–1 million | LOS ANGELES ORT TECHNICAL INSTITUTE | Forest Hills, NY | Citibank, N.A. |
| $350,000–1 million | LOVI'S DELICATESSEN, INC. | CALABASAS, CA | Citibank, N.A. |
| $350,000–1 million | LOWER MANHATAN DIALYSIS CENTER | New York, NY | Citibank, N.A. |
| $1–2 million | LOWEY DANNENBERG P.C. | White Plains, NY | Citibank, N.A. |
| $1–2 million | LOWEY DANNENBERG P.C. | White Plains, NY | Citibank, N.A. |
| $2–5 million | LRES CORPORATION | ORANGE, CA | Citibank, N.A. |
| $150,000–350,000 | LSA CAPITAL | Los Angeles, CA | Citibank, N.A. |
| $150,000–350,000 | LSFE | Riverside, CA | Citibank, N.A. |
| $150,000–350,000 | [email protected] | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LUANNE PICINICH | East Meadow, NY | Citibank, N.A. |
| $150,000–350,000 | LUBRANO CIAVARRA ARCHITECTS, PLLC | Brooklyn, NY | Citibank, N.A. |
| $350,000–1 million | LUDWIG PLUS LLC | Bingham Farms, MI | Citibank, N.A. |
| $350,000–1 million | LUGANO GROUP INC | Old Greenwich, CT | Citibank, N.A. |
| $150,000–350,000 | LUGANO GROUP INC | Old Greenwich, CT | Citibank, N.A. |
| $350,000–1 million | LUHRING AUGUSTINE GALLERY INC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | LUHRING AUGUSTINE GALLERY INCORPORATED | New York, NY | Citibank, N.A. |
| $150,000–350,000 | LUIS NAVARRO - FLO P.C. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | LUIS NAVARRO - FLO P.C. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | LUMINARY LABS | New York, NY | Citibank, N.A. |
| $150,000–350,000 | LUMIQUICK DIAGNOSTICS, INC | SANTA CLARA, CA | Citibank, N.A. |
| $150,000–350,000 | LUMIX HIBACHI RESTAURANT INC | LYNBROOK, NY | Citibank, N.A. |
| $150,000–350,000 | LUMONDI INC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LUMOS CONSULTING INC | PLEASANTON, CA | Citibank, N.A. |
| $150,000–350,000 | LUMOS CONSULTING INC | Pleasanton, CA | Citibank, N.A. |
| $1–2 million | LUTZ & CARR, CERTIFIED PUBLIC ACCOUNTS, LLP | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | LUX SALON | fullerton, CA | Citibank, N.A. |
| $350,000–1 million | LUXE BRANDS, INC. | Plantation, FL | Citibank, N.A. |
| $150,000–350,000 | LUXIMA TECHNOLOGY LLC | Pasadena, CA | Citibank, N.A. |
| $150,000–350,000 | LUXIMA TECHNOLOGY LLC | Pasadena, CA | Citibank, N.A. |
| $150,000–350,000 | LUXURY GLASS DOORS LLC | WILMINGTON, DE | Citibank, N.A. |
| $350,000–1 million | LUXURY LIVING OF USA, LLC | Miami, FL | Citibank, N.A. |
| $150,000–350,000 | LYALL TURBOSONICS INC. | Lake Forest, CA | Citibank, N.A. |
| $150,000–350,000 | LYALL TURBOSONICS, INC. | LAKE FOREST, CA | Citibank, N.A. |
| $150,000–350,000 | LYRIC HI-FI INC. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | LYRIC HI-FI, INC. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | M AND R SCARSDALE RESTAURANT LLC | Scarsdale, NY | Citibank, N.A. |
| $150,000–350,000 | M AND R SCARSDALE RESTAURANT LLC | Scarsdale, NY | Citibank, N.A. |
| $350,000–1 million | M AND Y TRADING /HELBY IMPORT | CARTERET, NJ | Citibank, N.A. |
| $350,000–1 million | M FACTORY USA INC. | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | M FACTORY USA INC. | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | M FINE LUMBER AND SONS LLC | Brooklyn, NY | Citibank, N.A. |
| $350,000–1 million | M RUBIN AND SONS INC | long island city, NY | Citibank, N.A. |
| $150,000–350,000 | M-POWER INC | Vernon Hills, IL | Citibank, N.A. |
| $150,000–350,000 | M. I. U. SKL INC | CORONA, NY | Citibank, N.A. |
| $350,000–1 million | M. RUBIN & SONS INC. | Long Island City, NY | Citibank, N.A. |
| $150,000–350,000 | M. SCHNEIDER SOAP AND CHEMICAL CO INC. | Ridgewood, NY | Citibank, N.A. |
| $150,000–350,000 | M.A.M. MECHANICAL LLC | EAST ELMHURST, NY | Citibank, N.A. |
| $350,000–1 million | M.A.T.C.H.BOX, LLC | WOODBURY, NY | Citibank, N.A. |
| $2–5 million | M.B. HERZOG ELECTRIC INC. | Paramount, CA | Citibank, N.A. |
| $2–5 million | M.B. HERZOG ELECTRIC, INC. | PARAMOUNT, CA | Citibank, N.A. |
| $150,000–350,000 | M.I.U. SKL INC. | Corona, NY | Citibank, N.A. |
| $150,000–350,000 | M2O PRIVATE FUND ADVISORS | White Plains, NY | Citibank, N.A. |
| $150,000–350,000 | MA MAY THET NAING DDS INC | EL MONTE, CA | Citibank, N.A. |
| $350,000–1 million | MAC INDUSTRIES INC. | SAN CLEMENTE, CA | Citibank, N.A. |
| $350,000–1 million | MAC-LAD CORP | Calverton, NY | Citibank, N.A. |
| $350,000–1 million | MAC-LAD CORP. | CALVERTON, NY | Citibank, N.A. |
| $150,000–350,000 | MACFADDEN AND THORPE | SAN FRANCISCO, CA | Citibank, N.A. |
| $350,000–1 million | MACHINE COMPONENTS CORP | Plainview, NY | Citibank, N.A. |
| $350,000–1 million | MACHINERY STORAGE INC. | Deer Park, NY | Citibank, N.A. |
| $350,000–1 million | MACSTEEL INTERNATIONAL USA CORP. | White Plains, NY | Citibank, N.A. |
| $150,000–350,000 | MADAVA HOLDING, LLC | DOVER PLAINS, NY | Citibank, N.A. |
| $1–2 million | MADCAP SOFTWARE, INC. | San Diego, CA | Citibank, N.A. |
| $150,000–350,000 | MADERA CONCRETE COMPANY INC | Madera, CA | Citibank, N.A. |
| $350,000–1 million | MADISON 88, LTD. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | MADISON ART TRADING LLC | melville, NY | Citibank, N.A. |
| $150,000–350,000 | MADISON AVENUE REALTIES LLC. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | MADISON AVENUE REALTIES LLC. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | MADISON ENT & FACIAL PLASTIC SURGERY, P.C. | New York, NY | Citibank, N.A. |