| $150,000–350,000 | MAGALY VELASQUEZ DDS. INC. | Rancho Cucamonga, CA | Citibank, N.A. |
| $150,000–350,000 | MAGALY VELASQUEZ DDS., INC. | Rancho Cucamonga, CA | Citibank, N.A. |
| $350,000–1 million | MAGEBAUSA LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | MAGEE MAHON CAFE INC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | MAGIC SOFTWARE INC | NEW YORK, NY | Citibank, N.A. |
| $5–10 million | MAGNITUDE 7 METALS LLC | Marston, MO | Citibank, N.A. |
| $150,000–350,000 | MAGNOLIA AMERICAS, INC | Miami, FL | Citibank, N.A. |
| $5–10 million | MAGNOLIA EDUCATIONAL & RESEARCH FOUNDATION | LOS ANGELES, CA | Citibank, N.A. |
| $150,000–350,000 | MAGNOLIA MEDICAL IMAGING CENTER,INC. | Westminster, CA | Citibank, N.A. |
| $150,000–350,000 | MAGNUM BUILDERS INC. | Lomita, CA | Citibank, N.A. |
| $150,000–350,000 | MAGNUM BUILDERS, INC. | Lomita, CA, CA | Citibank, N.A. |
| $150,000–350,000 | MAGPIE INTERNET COMMUNICATIONS CORP | Fremont, CA | Citibank, N.A. |
| $2–5 million | MAGTEK INC. | Seal Beach, CA | Citibank, N.A. |
| $2–5 million | MAGTEK, INC. | Seal Beach, CA | Citibank, N.A. |
| $1–2 million | MAIDEN LANE MEDICAL, PLLC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | MAILING SYSTEMS INC. | Rancho Cordova, CA | Citibank, N.A. |
| $350,000–1 million | MAILING SYSTEMS, INC | RANCHO CORDOVA, CA | Citibank, N.A. |
| $350,000–1 million | MAIROS INC. | Redmond, WA | Citibank, N.A. |
| $150,000–350,000 | MAIROS INC. | Redmond, WA | Citibank, N.A. |
| $350,000–1 million | MAKTECH TEXTILES LLC | Inwood, NY | Citibank, N.A. |
| $150,000–350,000 | MAKUNA TILE INC. | Middle Village, NY | Citibank, N.A. |
| $150,000–350,000 | MAKUNA TILE INC. | middle village, NY | Citibank, N.A. |
| $150,000–350,000 | MAMA AFRICA LLC | Chicago, IL | Citibank, N.A. |
| $150,000–350,000 | MAMARONECK VETERINARY CARE PLLC | Mamaroneck, NY | Citibank, N.A. |
| $150,000–350,000 | MAMARONECK VETERINARY CARE, PLLC | MAMARONECK, NY | Citibank, N.A. |
| $150,000–350,000 | MANDLIK & RHODES INFORMATION SYSTEMS, INC. | Barrington, IL | Citibank, N.A. |
| $150,000–350,000 | MANGIA INC | Irvine, CA | Citibank, N.A. |
| $150,000–350,000 | MANGIA RESTAURANT CORP | Astoria, NY | Citibank, N.A. |
| $150,000–350,000 | MANGIA RESTAURANT CORP | ASTORIA, NY | Citibank, N.A. |
| $350,000–1 million | MANGIA, INC. | IRVINE, CA | Citibank, N.A. |
| $150,000–350,000 | MANHATTAN ADVANCED MEDICAL PLLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | MANHATTAN ADVANCED MEDICAL PLLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | MANHATTAN GI ASSOCIATES INC | New York, NY | Citibank, N.A. |
| $350,000–1 million | MANHATTAN HOME CARE LTD | Long Island City, NY | Citibank, N.A. |
| $150,000–350,000 | MANHATTAN HOSIERY CO INC. | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | MANHATTAN HOSIERY CO INC. | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | MANHATTAN INTERNAL MEDICINE ASSOCIATES P.C. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | MANHATTAN INTERNAL MEDICINE ASSOCIATES, P.C. | New York, NY | Citibank, N.A. |
| $350,000–1 million | MANHATTAN MECHANICAL CONTRACTORS, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | MANHATTAN REALTY GROUP SRVCS INC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | MANHATTAN STEAMBOAT COMPANY LLC | Port Washington, NY | Citibank, N.A. |
| $350,000–1 million | MANHATTAN STUDIO ARCHITECTURE & DESIGN P.C. | New York, NY | Citibank, N.A. |
| $350,000–1 million | MANHATTAN STUDIO ARCHITECTURE & DESIGN, P.C. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | MANHATTAN WEST MEDICAL PC | New York, NY | Citibank, N.A. |
| $1–2 million | MANIPAL EDUCATION AMERICAS, LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | MANJU BHATNAGAR PROFESSIONAL DENTAL CORPORATION | San Jose, CA | Citibank, N.A. |
| $150,000–350,000 | MANKUTA GALLAGHER AND ASSOCIATES LLC | Lauderdale Lakes, FL | Citibank, N.A. |
| $150,000–350,000 | MANKUTA GALLAGHER AND ASSOCIATES LLC | Lauderdale Lakes, FL | Citibank, N.A. |
| $150,000–350,000 | MANNA MADISON AVENUE, LLC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | MANSAKE CONSULTING CORP | JAMAICA, NY | Citibank, N.A. |
| $150,000–350,000 | MANSAKE CORP | QUEENS, NY | Citibank, N.A. |
| $150,000–350,000 | MANUFACTURING AUTOMATION AND SOFTWARE SYSTEMS | chatsworth, CA | Citibank, N.A. |
| $150,000–350,000 | MARBLE EMPORIUM INC | Northbrook, IL | Citibank, N.A. |
| $150,000–350,000 | MARBLE EMPORIUM INC | NORTHBROOK, IL | Citibank, N.A. |
| $150,000–350,000 | MARBLEX CORP | ANAHEIM, CA | Citibank, N.A. |
| $150,000–350,000 | MARC E. WIETSCHNER MD P.C. | Floral Park, NY | Citibank, N.A. |
| $150,000–350,000 | MARC E. WIETSCHNER, MD, P.C. | SOUTH FLORAL PARK, NY | Citibank, N.A. |
| $150,000–350,000 | MARCH AND WHITE LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | MARCH AND WHITE LLC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | MARCO TRANSPORT, INC. | SANTA ANA, CA | Citibank, N.A. |
| $350,000–1 million | MARCOS KITCHEN & BATH INSTALLATIONS INC | Franklin Square, NY | Citibank, N.A. |
| $350,000–1 million | MARCOS KITCHEN & BATH INSTALLATIONS INC | franklin square, NY | Citibank, N.A. |
| $1–2 million | MARCUS EVANS INC. | Chicago, IL | Citibank, N.A. |
| $1–2 million | MARCUS EVANS INC. | Chicago, IL | Citibank, N.A. |
| $150,000–350,000 | MARCUS ROSENBERG AND DIAMOND LLP | New York, NY | Citibank, N.A. |
| $1–2 million | MARGRET ULTRA HOME CARE | STATEN ISLAND, NY | Citibank, N.A. |
| $1–2 million | MARGRET ULTRA HOME CARE INC | Staten Island, NY | Citibank, N.A. |
| $150,000–350,000 | MARIA B CAMPBELL ASSOCIATES INC. | New York, NY | Citibank, N.A. |
| $350,000–1 million | MARIAN DAVID M.D. P.C | Kew Gardens, NY | Citibank, N.A. |
| $350,000–1 million | MARIAN DAVID M.D., P.C. | Queens, NY | Citibank, N.A. |
| $350,000–1 million | MARICOS LA PLAYITA INC. | San Pablo, CA | Citibank, N.A. |
| $150,000–350,000 | MARICOS LA PLAYITA, INC. | San Pablo, CA | Citibank, N.A. |
| $150,000–350,000 | MARILYN'S KIDS INC. | Plainview, NY | Citibank, N.A. |
| $150,000–350,000 | MARILYN'S KIDS, INC. | PLAINVIEW, NY | Citibank, N.A. |
| $150,000–350,000 | MARINE CONSULTING INC. | Fort Lauderdale, FL | Citibank, N.A. |
| $150,000–350,000 | MARIO?S TRANSPORTATION INC | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | MARJORIE C. RAVITZ DPM PC | Smithtown, NY | Citibank, N.A. |
| $150,000–350,000 | MARJORIE C. RAVITZ DPM, PC | Smithtown, NY | Citibank, N.A. |
| $350,000–1 million | MARK - 10 CORPORATION | Copiague, NY | Citibank, N.A. |
| $150,000–350,000 | MARK E POMPER MD PA | Miami Beach, FL | Citibank, N.A. |
| $150,000–350,000 | MARK E PRUZANSKY MD PC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | MARK E. POMPER, M.D., P.A. | MIAMI BEACH, FL | Citibank, N.A. |
| $150,000–350,000 | MARK E. PRUZANSKY M.D., P.C. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | MARK E. WEINBERGER P.C. | Rockville Centre, NY | Citibank, N.A. |
| $150,000–350,000 | MARK E. WEINBERGER, P.C., | ROCKVILLE CENTRE, NY | Citibank, N.A. |
| $150,000–350,000 | MARK EISEN | Bronx, NY | Citibank, N.A. |
| $150,000–350,000 | MARK I PUBLICATIONS INC. | RIDGEWOOD, NY | Citibank, N.A. |
| $150,000–350,000 | MARK LEE AND YONG KAY, INC. | OAKLAND, CA | Citibank, N.A. |
| $350,000–1 million | MARK-10 CORPORATION | COPIAGUE, NY | Citibank, N.A. |
| $150,000–350,000 | MARKETING DESIGNS INC. | Belmont, CA | Citibank, N.A. |
| $150,000–350,000 | MARKETING DESIGNS INCORPORATED | BELMONT, CA | Citibank, N.A. |
| $350,000–1 million | MARLBOROUGH GALLERY, INC | New York, NY | Citibank, N.A. |
| $350,000–1 million | MARSHALL CONWAY AND BRADLEY, P.C. | New YOrk, NY | Citibank, N.A. |
| $150,000–350,000 | MARTHA GUTIERREZ D.D.S. INC. | Hawthorne, CA | Citibank, N.A. |
| $150,000–350,000 | MARTHA GUTIERREZ, D.D.S., INC. | HAWTHORNE, CA | Citibank, N.A. |
| $150,000–350,000 | MARTIAL VIVOT LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | MARTIAL VIVOT LLC | New York, NY | Citibank, N.A. |
| $350,000–1 million | MARTIN CONSTRUCTION INC. | YUCAIPA, CA | Citibank, N.A. |
| $350,000–1 million | MARTIN CONSTRUCTION INC. | Yucaipa, CA | Citibank, N.A. |
| $150,000–350,000 | MARTINO AUTO CONCEPTS INC | Glen Cove, NY | Citibank, N.A. |