| $150,000–350,000 | MARTINO AUTO CONCEPTS INC | GLEN COVE, NY | Citibank, N.A. |
| $1–2 million | MARVEL ARCHITECTS PLLC | NEW YORK, NY | Citibank, N.A. |
| $1–2 million | MARVIN METAL, LLC | LONG ISLAND CITY, NY | Citibank, N.A. |
| $1–2 million | MARVIN METALS LLC | Long Island City, NY | Citibank, N.A. |
| $150,000–350,000 | MARY NITTOLO INC. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | MARY NITTOLO, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | MARYLAND YOUTH BALLET INC. | Silver Spring, MD | Citibank, N.A. |
| $350,000–1 million | MARYLAND YOUTH BALLET, INC. | SILVER SPRING, MD | Citibank, N.A. |
| $350,000–1 million | MASA NY LLC | New York, NY | Citibank, N.A. |
| $350,000–1 million | MASA NY LLC | New York, NY | Citibank, N.A. |
| $350,000–1 million | MASA TRUCKING CO | Los Angeles, CA | Citibank, N.A. |
| $350,000–1 million | MASA TRUCKING CO | Los Angeles, CA | Citibank, N.A. |
| $2–5 million | MASON INDUSTRIES, INC. | HAUPPAUGE, NY | Citibank, N.A. |
| $150,000–350,000 | MASSAPEQUA ORAL AND MAXILLOFACIAL SURGERY | Massapequa, NY | Citibank, N.A. |
| $150,000–350,000 | MASTER ALUMINUM DOOR AND WINDOW CORP | Brookklyn, NY | Citibank, N.A. |
| $150,000–350,000 | MATACI INC. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | MATACI INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | MATERNAL FETAL CARE, P.C. | Stamford, CT | Citibank, N.A. |
| $1–2 million | MATERNAL FETAL MEDICAL ASSOCIATES, PLLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | MATFER BOURGEAT INC | Van Nuys, CA | Citibank, N.A. |
| $150,000–350,000 | MATHARU ASSISTED LIVING, INC. | Torrance, CA | Citibank, N.A. |
| $150,000–350,000 | MATHEW T CHENGOT MD PC | Amotyville, NY | Citibank, N.A. |
| $150,000–350,000 | MATHEWS HOME CARE INC. D/B/A RIGHT AT HOME NORTHERN WESTCHES | Mount Kisco, NY | Citibank, N.A. |
| $150,000–350,000 | MATHEWS HOME CARE INC. D/B/A RIGHT AT HOME NORTHERN WESTCHES | Mount Kisco, NY | Citibank, N.A. |
| $350,000–1 million | MATHEWS NIELSEN LANDSCAPE ARCHITECTS P.C. | New York, NY | Citibank, N.A. |
| $350,000–1 million | MATHEWS NIELSEN LANDSCAPE ARCHITECTS, P.C. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | MATRIX ASSET ADVISORS, INC. | White Plains, NY | Citibank, N.A. |
| $1–2 million | MATRIX MECHANICAL CORP. | Long Island City, NY | Citibank, N.A. |
| $350,000–1 million | MATRIX MECHANICAL CORP. | Long Island City, NY | Citibank, N.A. |
| $350,000–1 million | MATSUYA NEW YORK, INC. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | MATT CHLOR INC. | EL MONTE, CA | Citibank, N.A. |
| $150,000–350,000 | MATTHEW J. BUSCH, DDS, LTD. | SCHAUMBURG, IL | Citibank, N.A. |
| $150,000–350,000 | MATTHEWS AND CO., LLP | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | MATTOS UNDERGROUND CONSTRUCTION, INC. | Laton, CA | Citibank, N.A. |
| $150,000–350,000 | MAUCERI SIGN CO. INC. | Jamaica, NY | Citibank, N.A. |
| $150,000–350,000 | MAUCERI SIGN CO., INC | JAMAICA, NY | Citibank, N.A. |
| $350,000–1 million | MAUREEN DATA SYSTEMS, INC. | New York, NY | Citibank, N.A. |
| $350,000–1 million | MAURIEL KAPOUYTIAN WOODS LLP | New York, NY | Citibank, N.A. |
| $150,000–350,000 | MAURIEL KAPOUYTIAN WOODS LLP | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | MAVE CORP | Manhasset, NY | Citibank, N.A. |
| $150,000–350,000 | MAVE CORP | MANHASSET, NY | Citibank, N.A. |
| $150,000–350,000 | MAX ELECTRIC CO INC | Astoria, NY | Citibank, N.A. |
| $150,000–350,000 | MAX ELECTRIC CO INC | Astoria, NY | Citibank, N.A. |
| $350,000–1 million | MAXENTRIC TECHNOLOGIES, LLC | FORT LEE, NJ | Citibank, N.A. |
| $150,000–350,000 | MAXIM BIOMEDICAL, INC. | ROCKVILLE, MD | Citibank, N.A. |
| $150,000–350,000 | MAXIMA APPAREL CORP | New York, NY | Citibank, N.A. |
| $150,000–350,000 | MAXIMA APPAREL CORP | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | MAXIMUM TECHNOLOGIES, INC. | Castleton, VA | Citibank, N.A. |
| $1–2 million | MAXWELL PLUMB MECHANICAL CORP | Bayside, NY | Citibank, N.A. |
| $150,000–350,000 | MAXWORLD LOGISTICS INC. | Valley Stream, NY | Citibank, N.A. |
| $150,000–350,000 | MAXWORLD LOGISTICS, INC. | Valley Stream, NY | Citibank, N.A. |
| $150,000–350,000 | MAYDAY COMMUNICATIONS INC. | FARMINGDALE, NY | Citibank, N.A. |
| $150,000–350,000 | MB SCHOEN & ASSOCIATES, INC. | FARGO, ND | Citibank, N.A. |
| $350,000–1 million | MBI ADMINISTRATIVE CORP | NEW ROCHELLE, NY | Citibank, N.A. |
| $350,000–1 million | MBS METAL PRODUCTION | Bronx, NY | Citibank, N.A. |
| $1–2 million | MCCARTHY MAMBRO BERTINO, LLC | Boston, MA | Citibank, N.A. |
| $150,000–350,000 | MCCLEAN DESIGN AND INVESTMENT | Orange, CA | Citibank, N.A. |
| $150,000–350,000 | MCCLEAN DESIGN AND INVESTMENT | orange, CA | Citibank, N.A. |
| $150,000–350,000 | MCCULLOUGH GINSBERG MONTANO AND PARTNERS LLP | New York, NY | Citibank, N.A. |
| $150,000–350,000 | MCCULLOUGH GINSBERG MONTANO AND PARTNERS LLP | New York, NY | Citibank, N.A. |
| $150,000–350,000 | MCD REALTY LLC | ELMHURST, NY | Citibank, N.A. |
| $2–5 million | MCG LOAN LLC | FEASTERVILLE TREVOSE, PA | Citibank, N.A. |
| $350,000–1 million | MCGOWAN'S MARBLE & GRANITE INC | Simi Valley, CA | Citibank, N.A. |
| $350,000–1 million | MCGOWAN'S MARBLE AND GRANITE INC | SIMI VALLEY, CA | Citibank, N.A. |
| $5–10 million | MCKOOL SMITH A PROFESSIONAL CORPORATION | Dallas, TX | Citibank, N.A. |
| $150,000–350,000 | MCR TECHNOLOGIES INC. | Rancho Santa Margarita, CA | Citibank, N.A. |
| $150,000–350,000 | MCR TECHNOLOGIES, INC. | RANCHO SANTA MARGARITA, CA | Citibank, N.A. |
| $2–5 million | MDRC | NEW YORK, NY | Citibank, N.A. |
| $1–2 million | MEALPAL, INC. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | MECO ELECTRIC CO. INC. | Staten Island, NY | Citibank, N.A. |
| $350,000–1 million | MECO ELECTRIC CO., INC. | STATEN ISLAND, NY | Citibank, N.A. |
| $150,000–350,000 | MED-STOP, INC. | NORTHBROOK, IL | Citibank, N.A. |
| $350,000–1 million | MEDALLION ASSOCIATES LTD | New York, NY | Citibank, N.A. |
| $350,000–1 million | MEDALLION ASSOCIATES LTD. | Carlstadt, NJ | Citibank, N.A. |
| $150,000–350,000 | MEDFORD FAMILY DENTAL CARE, P.A. | Medford, NJ | Citibank, N.A. |
| $150,000–350,000 | MEDFORD FAMILY DENTAL CARE, PA | Medford, NJ | Citibank, N.A. |
| $150,000–350,000 | MEDIAITE, LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | MEDICAL AIR CARE, INC. | CYPRESS, CA | Citibank, N.A. |
| $150,000–350,000 | MEDICAL AND SURGICAL EYESITE PC | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | MEDICAL CHEMICAL CORPORATION | Torrance, CA | Citibank, N.A. |
| $350,000–1 million | MEDICAL DIAGNOSTIC LABORATORY LLC | LA VERNE, CA | Citibank, N.A. |
| $350,000–1 million | MEDICAL HEALTH ASSOCIATES OF BELLEROSE, PC | Bellerose, NY | Citibank, N.A. |
| $2–5 million | MEDICAL OFFICES OF MANHATTAN PLLC | New York, NY | Citibank, N.A. |
| $350,000–1 million | MEDIKIDZ USA, INC. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | MEDITERRANEAN ZONA INC | MASSAPEQUA PARK, NY | Citibank, N.A. |
| $350,000–1 million | MEDMATICS, LLC | Fishkill, NY | Citibank, N.A. |
| $150,000–350,000 | MEDQUEST HEALTH SERVICES, INC. | Tarzana, CA | Citibank, N.A. |
| $350,000–1 million | MEDVERSANT TECHNOLOGIES, L.L.C. | Glendale, CA | Citibank, N.A. |
| $350,000–1 million | MEDVERSANT TECHNOLOGIES, LLC | Glendale, CA | Citibank, N.A. |
| $350,000–1 million | MEGA BRANCH INC. | San Mateo, CA | Citibank, N.A. |
| $150,000–350,000 | MEGATRADE GLOBAL, INC. | City of Industry, CA | Citibank, N.A. |
| $150,000–350,000 | MEHRZAD SERAJI DDS INC | BURBANK, CA | Citibank, N.A. |
| $150,000–350,000 | MEHRZAD SERAJI, D.D.S., INC. | Burbank, CA | Citibank, N.A. |
| $150,000–350,000 | MELLBRA INC | Porter Ranch, CA | Citibank, N.A. |
| $150,000–350,000 | MELLBRA INC | PORTER RANCH, CA | Citibank, N.A. |
| $150,000–350,000 | MEND - MEET EACH NEED WITH DIGNITY | PACOIMA, CA | Citibank, N.A. |
| $2–5 million | MENDES & MOUNT, LLP | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | MENTALLY AND EDUCATIONALLY RETARDED CITIZENS, INC. | MONTEREY PARK, CA | Citibank, N.A. |
| $350,000–1 million | MEOPTA U.S.A., INC. | TRINITY, FL | Citibank, N.A. |
| $150,000–350,000 | MEP CALIFORNIA ENGINEERING CORP | Irvine, CA | Citibank, N.A. |