| $1–2 million | PARK STREET IMPORTS LLC | MIAMI, FL | Citibank, N.A. |
| $150,000–350,000 | PARKVIEW MEDICAL MANAGEMENT LLC | Los Angeles, CA | Citibank, N.A. |
| $150,000–350,000 | PARRINO RESTAURANT GROUP | Los Angeles, CA | Citibank, N.A. |
| $350,000–1 million | PARSOLEX GMP CENTER INC. | West Lafayette, IN | Citibank, N.A. |
| $350,000–1 million | PARSOLEX GMP CENTER, INC. | West Lafayette, IN | Citibank, N.A. |
| $150,000–350,000 | PARTS AND LABOR DESIGN 2009 CORP | New York, NY | Citibank, N.A. |
| $150,000–350,000 | PARTS AND LABOR DESIGN 2009 CORP | New York, NY | Citibank, N.A. |
| $150,000–350,000 | PASCAL PATISSERIE, INC. | Woodland Hills, CA | Citibank, N.A. |
| $2–5 million | PASONA N A, INC. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | PASQUALE QUARATINO INC | Brooklyn, NY | Citibank, N.A. |
| $350,000–1 million | PASQUALE QUARATINO INC | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | PASSIVE HOUSE CENTER, INC. | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | PATAVA MANAGEMENT, INC. | VISTA, CA | Citibank, N.A. |
| $350,000–1 million | PATENT LAW WORKS, LLP | Salt Lake City, UT | Citibank, N.A. |
| $150,000–350,000 | PATHINSIGHTS INC | Downers grove, IL | Citibank, N.A. |
| $1–2 million | PATROON OPERATING CO LLC | New York, NY | Citibank, N.A. |
| $350,000–1 million | PATROON OPERATING CO LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | PAUL AND ARAM TRANSPORTATION INC | Van Nuys, CA | Citibank, N.A. |
| $150,000–350,000 | PAUL B WEITZ & ASSOCIATES PC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | PAUL B. WEITZ & ASSOCIATES, P.C. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | PAUL BARNETT INC | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | PAUL BARNETT INC. | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | PAUL BOGNER POOLS | Riverside, CA | Citibank, N.A. |
| $150,000–350,000 | PAUL E. BELLUOMINI, DDS & JOHN I. KIS, A PROFESSIONAL CORPOR | DALY CITY, CA | Citibank, N.A. |
| $150,000–350,000 | PAUL EMIL BELLUOMINI | Daly City, CA | Citibank, N.A. |
| $150,000–350,000 | PAUL K WEIN MD PC | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | PAULA COAST LLC | Miami, FL | Citibank, N.A. |
| $150,000–350,000 | PAULCO PRECISION, INC. | HAWTHORNE, CA | Citibank, N.A. |
| $150,000–350,000 | PAULINE L PEPEK M.D. INC. | Huntington Beach, CA | Citibank, N.A. |
| $150,000–350,000 | PAULINE L PEPEK, M.D., INC. | Huntington Beach, CA | Citibank, N.A. |
| $150,000–350,000 | PAUTER MACHINE CO. INC | Chula Vista, CA | Citibank, N.A. |
| $350,000–1 million | PAVELEC BROTHERS GOLF COURSE CONSTRUCTION INC. | Nutley, NJ | Citibank, N.A. |
| $350,000–1 million | PAVELEC BROTHERS GOLF COURSE CONSTRUCTION, INC. | Nutley, NJ | Citibank, N.A. |
| $350,000–1 million | PAXXON HEALTHCARE SERVICES, LLC | Easton, PA | Citibank, N.A. |
| $150,000–350,000 | PBQ LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | PCL SHIPPING INC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | PCMI CORPORATION | PARK RIDGE, IL | Citibank, N.A. |
| $350,000–1 million | PEAK SECURITY PLUS INC | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | PEAK SECURITY PLUS INC | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | PEARL OPTOMETRY | Norwalk, CA | Citibank, N.A. |
| $150,000–350,000 | PEARL OPTOMETRY INC | NORWALK, CA | Citibank, N.A. |
| $150,000–350,000 | PEARL RIVER MART HOLDINGS LLC AND SUBSIDIARIES | New York, NY | Citibank, N.A. |
| $350,000–1 million | PEARLGREEN CORPORATION | New Rochelle, NY | Citibank, N.A. |
| $150,000–350,000 | PECK RITCHEY, LLC | CHICAGO, IL | Citibank, N.A. |
| $150,000–350,000 | PEDIA-CARE PHYSICIANS, PLLC | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | PEDIATRIC DENTISTRY AND WEST SIDE ORTHODONTICS LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | PEDIATRIC DENTISTRY AND WEST SIDE ORTHODONTICS, LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | PEDIATRIC IMMEDIATE CARE | Lindenhurst, NY | Citibank, N.A. |
| $350,000–1 million | PEDIATRIC OPHTHALMIC CARE P.C. | New York, NY | Citibank, N.A. |
| $350,000–1 million | PEDIATRIC OPHTHALMIC CARE, P.C. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | PEDIATRIC OPHTHALMOLOGY, P.C. | Fresh Meadows, NY | Citibank, N.A. |
| $350,000–1 million | PEDIATRIC OPHTHALMOLOGY, P.C. | Fresh Meadows, NY | Citibank, N.A. |
| $150,000–350,000 | PEDIATRIC SPECIALISTS OF THE NORTHWEST | BARRINGTON, IL | Citibank, N.A. |
| $150,000–350,000 | PEDIATRICS 2000 III PLLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | PEDIATRICS 2000 III PLLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | PEDRO M ROSADO | LOS ANGELES, CA | Citibank, N.A. |
| $350,000–1 million | PEERSTREAM, INC. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | PEGASUS CORPORATION OF AMERICA | DORAL, FL | Citibank, N.A. |
| $2–5 million | PELHAM PARKWAY NURSING CARE AND REHABILITATION FACILITY, LLC | Bronx, NY | Citibank, N.A. |
| $350,000–1 million | PELLEGRINI, LLC | San Francisco, CA | Citibank, N.A. |
| $150,000–350,000 | PELLEGRINI, LLC | SAN FRANCISCO, CA | Citibank, N.A. |
| $150,000–350,000 | PEMICA INC | MIAMI, FL | Citibank, N.A. |
| $150,000–350,000 | PEMICA INC | Miami, FL | Citibank, N.A. |
| $350,000–1 million | PENCE WEALTH MANAGEMENT | Newport Beach, CA | Citibank, N.A. |
| $150,000–350,000 | PENGUIN PUMPS DBA FILTER PUMP INDUSTRIES | SUN VALLEY, CA | Citibank, N.A. |
| $150,000–350,000 | PENILLA IP APC | Santa Cruz, CA | Citibank, N.A. |
| $150,000–350,000 | PENILLA IP, APC | SUNNYVALE, CA | Citibank, N.A. |
| $150,000–350,000 | PENINSULA DENTAL AESTHETICS INC | Sunnyvale, CA | Citibank, N.A. |
| $150,000–350,000 | PENINSULA DENTAL AESTHETICS INC | SUNNYVALE, CA | Citibank, N.A. |
| $150,000–350,000 | PENINSULA GYMNASTICS TRAINING CENTER | San Mateo, CA | Citibank, N.A. |
| $150,000–350,000 | PENINSULA GYMNASTICS TRAINING CENTER | San Mateo, CA | Citibank, N.A. |
| $350,000–1 million | PENN AIR CONTROL, INC | CYPRESS, CA | Citibank, N.A. |
| $2–5 million | PENN'S LANDING PARTNERS PROJECT LLC | Narberth, PA | Citibank, N.A. |
| $2–5 million | PENN'S LANDING PARTNERS PROJECT, LLC | NARBERTH, PA | Citibank, N.A. |
| $150,000–350,000 | PENNY AND PEGGY NAIRN 24 HOUR CHILDCARE, INC. | North Hills, CA | Citibank, N.A. |
| $350,000–1 million | PENSIONSONTHEWEB, INC. | Stamford, CT | Citibank, N.A. |
| $2–5 million | PENTAGRAM DESIGN INC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | PEPPERJACK MANAGEMENT INC. | Tamarac, FL | Citibank, N.A. |
| $350,000–1 million | PEPPERJACK PALM LLC | Wellington, FL | Citibank, N.A. |
| $150,000–350,000 | PEPPERJACK PALM LLC | WELLINGTON, FL | Citibank, N.A. |
| $150,000–350,000 | PEPPERJACK STAFFING INC | Tamarac, FL | Citibank, N.A. |
| $150,000–350,000 | PEPPERJACK STAFFING INC | Tamarac, FL | Citibank, N.A. |
| $150,000–350,000 | PERCEPTIONEERING INC. | Santa Barbara, CA | Citibank, N.A. |
| $150,000–350,000 | PERCEPTIONEERING, INC. | SANTA BARBARA, CA | Citibank, N.A. |
| $150,000–350,000 | PERCY HOEK INC | Sayville, NY | Citibank, N.A. |
| $350,000–1 million | PERFECTION ELECTRIC CO,INC | Sacramento, CA | Citibank, N.A. |
| $150,000–350,000 | PERFORMANCE PLUS INSTALLATION INC. | Fullerton, CA | Citibank, N.A. |
| $150,000–350,000 | PERGAMENT REALTY MANAGEMENT LLC | Woodbury, NY | Citibank, N.A. |
| $350,000–1 million | PERIDANCE CENTER LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | PERRISOFIAN PUTRASAHAN | CATHEDRAL CITY, CA | Citibank, N.A. |
| $150,000–350,000 | PERRISOFIAN PUTRASAHAN | Cathedral City, CA | Citibank, N.A. |
| $350,000–1 million | PERRONE LEATHER LLC | Fultonville, NY | Citibank, N.A. |
| $350,000–1 million | PERRONE LEATHER LLC | FULTONVILLE, NY | Citibank, N.A. |
| $150,000–350,000 | PERSONAL COACHING SYSTEMS INC. | Gardena, CA | Citibank, N.A. |
| $150,000–350,000 | PERSONAL COACHING SYSTEMS INC. | Gardena, CA | Citibank, N.A. |
| $150,000–350,000 | PERSONAL GROWTH ASSOCIATES,INC. | Schaumburg, IL | Citibank, N.A. |
| $150,000–350,000 | PERSONNEL INC | BAYVILLE, NY | Citibank, N.A. |
| $150,000–350,000 | PERSONNEL INC. | Huntington, NY | Citibank, N.A. |
| $350,000–1 million | PERVACIO, INC | IRVING, TX | Citibank, N.A. |
| $150,000–350,000 | PESCADOS Y MARISCOS HECTOR'S INC. | Chula Vista, CA | Citibank, N.A. |