| $150,000–350,000 | PESETSKY AND BOOKMAN PC | New York, NY | Citibank, N.A. |
| $350,000–1 million | PETCARERX INC. | LYNBROOK, NY | Citibank, N.A. |
| $150,000–350,000 | PETER FREEMAN INC. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | PETER FREEMAN, INC. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | PETER LEE D.D.S. M.S. AND DOROTHY PANG D.D.S. M.S. INC. | San Francisco, CA | Citibank, N.A. |
| $350,000–1 million | PETER LEE, D.D.S., M.S. AND DOROTHY PANG, D.D.S., M.S., INC | SAN FRANCISCO, CA | Citibank, N.A. |
| $150,000–350,000 | PETER MARCUS GROUP LLC | Riverside, CT | Citibank, N.A. |
| $150,000–350,000 | PETER MARCUS GROUP LLC | RIVERSIDE, CT | Citibank, N.A. |
| $1–2 million | PETER PENNOYER ARCHITECTS DPC | New York, NY | Citibank, N.A. |
| $1–2 million | PETER PENNOYER ARCHITECTS, P.C. | NEW YORK, NY | Citibank, N.A. |
| $1–2 million | PETER THOMAS ROTH LABS LLC | NEW YORK, NY | Citibank, N.A. |
| $1–2 million | PETER THOMAS ROTH LABS LLC | New York, NY | Citibank, N.A. |
| $350,000–1 million | PETER'S WHOLESALE MEAT CORP. | JAMAICA, NY | Citibank, N.A. |
| $150,000–350,000 | PETER'S WHOLESALE MEAT CORP. | Jamaica, NY | Citibank, N.A. |
| $150,000–350,000 | PETERSON-CHAN DENTAL GROUP | Oakland, CA | Citibank, N.A. |
| $150,000–350,000 | PETITS POUSSINS TOO INC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | PETSPORT USA, INC. | PITTSBURG, CA | Citibank, N.A. |
| $150,000–350,000 | PHARMACY ON WHEELS | STATEN ISLAND, NY | Citibank, N.A. |
| $150,000–350,000 | PHARMACY ON WHEELS | Staten Island, NY | Citibank, N.A. |
| $350,000–1 million | PHARMASCRIPT INC | Chicago, IL | Citibank, N.A. |
| $150,000–350,000 | PHARMSAVER LLC | Tampa, FL | Citibank, N.A. |
| $150,000–350,000 | PHIL JAE RA, DDS, A PROFESSIONAL DENTAL CORPORATION | FONTANA, CA | Citibank, N.A. |
| $150,000–350,000 | PHILIPPA GORDON MD PLLC | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | PHILIPPA GORDON MD, PLLC | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | PHO ELEMENT CORP | San Mateo, CA | Citibank, N.A. |
| $150,000–350,000 | PHOENIX BIOINFORMATICS CORP | FREMONT, CA | Citibank, N.A. |
| $350,000–1 million | PHOENIX CONSTRUCTION AND MANAGEMENT, INC. | Los Angeles, CA | Citibank, N.A. |
| $150,000–350,000 | PHOENIX SHEET METAL OF NY, INC | FARMINGDALE, NY | Citibank, N.A. |
| $350,000–1 million | PHOSPHENE LLC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | PHOSPHENE LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | PHOTO RESEARCHERS INC. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | PHYSICIANS FOR REPRODUCTIVE HEALTH INC. | New York, NY | Citibank, N.A. |
| $350,000–1 million | PHYSICIANS FOR REPRODUCTIVE HEALTH, INC. | NEW YORK, NY | Citibank, N.A. |
| $2–5 million | PICO ELECTRONICS, INC. | Pelham, NY | Citibank, N.A. |
| $150,000–350,000 | PILGRIM PHARMACY, INC. | Bronx, NY | Citibank, N.A. |
| $150,000–350,000 | PINCRAFT INC | SUN VALLEY, CA | Citibank, N.A. |
| $150,000–350,000 | PINCRAFT, INC. | Sun Valley, CA | Citibank, N.A. |
| $150,000–350,000 | PINGUELO CONSTRUCTION INC. | Fairfield, CA | Citibank, N.A. |
| $150,000–350,000 | PINGUELO CONSTRUCTION, INC. | FAIRFIELD, CA | Citibank, N.A. |
| $150,000–350,000 | PINNACLE RECRUITING SERVICES LLC | Bakersfield, CA | Citibank, N.A. |
| $150,000–350,000 | PINNACLE RECRUITMENT SERVICES LLC | BAKERSFIELD, CA | Citibank, N.A. |
| $350,000–1 million | PIVOX CORPORATION | IRVINE, CA | Citibank, N.A. |
| $150,000–350,000 | PIZZA PARTNER RH LLC | Yonkers, NY | Citibank, N.A. |
| $150,000–350,000 | PIZZERIA LUIGI INC. | San Diego, CA | Citibank, N.A. |
| $150,000–350,000 | PIZZERIA LUIGI INC. | san diego, CA | Citibank, N.A. |
| $150,000–350,000 | PKSB ARCHITECTS P.C. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | PKSB ARCHITECTS, P.C. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | PLACE VENDOME CORP | Landover, MD | Citibank, N.A. |
| $150,000–350,000 | PLACE VENDOME CORP. | HYATTSVILLE, MD | Citibank, N.A. |
| $1–2 million | PLAINFIELD TOBACCO AND CANDY CO., INC. | New Brunswick, NJ | Citibank, N.A. |
| $350,000–1 million | PLAINVIEW ORAL & MAXILLOFACIAL ASSOC. PC | PLAINVIEW, NY | Citibank, N.A. |
| $150,000–350,000 | PLAN DO SEE CORPORATION | New York, NY | Citibank, N.A. |
| $1–2 million | PLANNED PARENTHOOD SOUTHEASTERN PENNSYL | PHILADELPHIA, PA | Citibank, N.A. |
| $150,000–350,000 | PLANO TEXAS DENTAL PLLC | Plano, TX | Citibank, N.A. |
| $350,000–1 million | PLANT FANTASIES INC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | PLANT FANTASIES INC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | PLASTICS MOLDED COMPONENTS,INC | CYPRESS, CA | Citibank, N.A. |
| $350,000–1 million | PLASTIRUNN CORP | BRENTWOOD, NY | Citibank, N.A. |
| $150,000–350,000 | PLAT STUDIO INC | BERKELEY, CA | Citibank, N.A. |
| $150,000–350,000 | PLAT STUDIO INC | Berkeley, CA | Citibank, N.A. |
| $150,000–350,000 | PLATINUM | Los Angeles, CA | Citibank, N.A. |
| $5–10 million | PLATINUM HOME HEALTH CARE INC. | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | PLATINUM REPORTERS AND INTERPRETERS INC. | San Pedro, CA | Citibank, N.A. |
| $150,000–350,000 | PLATINUM REPORTERS AND INTERPRETERS, INC. | SAN PEDRO, CA | Citibank, N.A. |
| $350,000–1 million | PLATINUM TRIANGLE TECHNOLOGY GROUP LLC | Los Angeles, CA | Citibank, N.A. |
| $350,000–1 million | PLATINUM TRIANGLE TECHNOLOGY GROUP LLC | LOS ANGELES, CA | Citibank, N.A. |
| $350,000–1 million | PLATT BYARD DOVELL WHITE ARCHITECTS L.L.P. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | PLATT BYARD DOVELL WHITE ARCHITECTS L.L.P. | New York, NY | Citibank, N.A. |
| $350,000–1 million | PLAY STUDY WIN INC. | MOUNT VERNON, NY | Citibank, N.A. |
| $150,000–350,000 | PLEASANT HOSPITALITY GROUP INC. | Pleasantville, NY | Citibank, N.A. |
| $150,000–350,000 | PLEASANT WAYS INC | MIAMI BEACH, FL | Citibank, N.A. |
| $150,000–350,000 | PLEASANT WAYS INC | MIAMI BEACH, FL | Citibank, N.A. |
| $150,000–350,000 | PLEXI-CRAFT QUALITY PRODUCTS CORP | New York City, NY | Citibank, N.A. |
| $150,000–350,000 | PLEXI-CRAFT QUALITY PRODUCTS CORPORTION | New York, NY | Citibank, N.A. |
| $150,000–350,000 | PLOSKYDENTAL LLP1/1/200 | Huntington Station, NY | Citibank, N.A. |
| $150,000–350,000 | PLOSKYDENTAL LLP1/1/200 | HUNTINGTON STATION, NY | Citibank, N.A. |
| $150,000–350,000 | PLVIEW LLC | Plainview, NY | Citibank, N.A. |
| $150,000–350,000 | PMC MEDICAL MANAGEMENT LLC | Tarrytown, NY | Citibank, N.A. |
| $150,000–350,000 | PMC MEDICAL MANAGEMENT LLC | TARRYTOWN, NY | Citibank, N.A. |
| $150,000–350,000 | POETIC KINETICS INC. | Los Angeles, CA | Citibank, N.A. |
| $150,000–350,000 | POETIC KINETICS, INC. | LOS ANGELES, CA | Citibank, N.A. |
| $1–2 million | POLAR POWER INC | GARDENA, CA | Citibank, N.A. |
| $350,000–1 million | POLARIS ELECTRICAL CONSTRUCTIO | ROCKVILLE CENTRE, NY | Citibank, N.A. |
| $150,000–350,000 | POLARIS ELECTRICAL CONSTRUCTION CORP | Rockville Centre, NY | Citibank, N.A. |
| $350,000–1 million | POLARIS WIRELESS INC | Mountain View, CA | Citibank, N.A. |
| $350,000–1 million | POLARIS WIRELESS, INC. | Mountain View, CA | Citibank, N.A. |
| $1–2 million | POLSOURCE, INC | CARSON CITY, NV | Citibank, N.A. |
| $350,000–1 million | POLYEXPLORE | SAN JOSE, CA | Citibank, N.A. |
| $150,000–350,000 | POLYEXPLORE | San Jose, CA | Citibank, N.A. |
| $150,000–350,000 | POLYMERS MERONA INC. | Saint James, NY | Citibank, N.A. |
| $150,000–350,000 | POLYMERS MERONA, INC. | Saint James, NY | Citibank, N.A. |
| $150,000–350,000 | POMODORO SUFFOLK INC. | Huntington, NY | Citibank, N.A. |
| $150,000–350,000 | POMODORO SUFFOLK, INC. | Huntington, NY | Citibank, N.A. |
| $2–5 million | POOL COVER CORP. | HAUPPAUGE, NY | Citibank, N.A. |
| $150,000–350,000 | POQUITO FESANTE LLC | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | POQUITO FESANTE LLC | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | PORT & MAIN LLC | PORT WASHINGTON, NY | Citibank, N.A. |
| $150,000–350,000 | PORTENO LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | PORTENO LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | PORTER AND YEE ASSOCIATES, INC. | NEW YORK, NY | Citibank, N.A. |