| $350,000–1 million | ROSLYN RESTAURANT CORP. | Roslyn, NY | Citibank, N.A. |
| $350,000–1 million | ROSLYN ROSLYN CORP | Roslyn, NY | Citibank, N.A. |
| $150,000–350,000 | ROSS DENTAL ASSOCIATES LLC | Miami, FL | Citibank, N.A. |
| $350,000–1 million | ROSS ENGINEERING, INC. | SAVANNAH, GA | Citibank, N.A. |
| $350,000–1 million | ROSS MIXING, INC. | PORT SAINT LUCIE, FL | Citibank, N.A. |
| $350,000–1 million | ROSS PERIODONTICS, PA | Miami, FL | Citibank, N.A. |
| $350,000–1 million | ROSSO'S FURNITURE INC. | Gilroy, CA | Citibank, N.A. |
| $350,000–1 million | ROSSO'S FURNITURE INC. | Gilroy, CA | Citibank, N.A. |
| $2–5 million | ROTAVELE ELEVATOR, INC. | RIDGEWOOD, NY | Citibank, N.A. |
| $150,000–350,000 | ROULETTE INTERMEDIUM INC. | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | ROULETTE INTERMEDIUM, INC. | Brooklyn, NY | Citibank, N.A. |
| $2–5 million | ROUNDABOUT ENTERTAINMENT, INC. | BURBANK, CA | Citibank, N.A. |
| $350,000–1 million | ROYAL HOLDINGS TECHNOLOGIES | West Hollywood, CA | Citibank, N.A. |
| $150,000–350,000 | ROYALE LINENS, INC. | Hicksville, NY | Citibank, N.A. |
| $350,000–1 million | RRP PLUMBING CORP | EAST MEADOW, NY | Citibank, N.A. |
| $150,000–350,000 | RRSH GROUP INC. | Miami, FL | Citibank, N.A. |
| $350,000–1 million | RSG MEDIA SYSTEMS, LLC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | RSR BLOCK 37 FOOD HALL, LLC | DENVER, CO | Citibank, N.A. |
| $150,000–350,000 | RTECH ENGINEERING | Hialeah Gardens, FL | Citibank, N.A. |
| $150,000–350,000 | RUBIN ABRAMSON LLP | New York, NY | Citibank, N.A. |
| $150,000–350,000 | RUBIN ABRAMSON LLP | New York, NY | Citibank, N.A. |
| $1–2 million | RUBINOS AND MESIA ENGINEERS, INC. | CHICAGO, IL | Citibank, N.A. |
| $2–5 million | RUDER FINN, INC. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | RUDY MELNITZER | San Francisco, CA | Citibank, N.A. |
| $150,000–350,000 | RUGS AMERICA CORPORATION | Farmingdale, NY | Citibank, N.A. |
| $150,000–350,000 | RUGS AMERICA CORPORATION | FARMINGDALE, NY | Citibank, N.A. |
| $350,000–1 million | RUSK RENOVATIONS, INC. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | RUSS AND ALLCROFT | GLENDALE, CA | Citibank, N.A. |
| $5–10 million | RUSSELL TOBIN AND ASSOCIATES LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | RUTTS HAWAIIAN CAFE | Los Angeles, CA | Citibank, N.A. |
| $150,000–350,000 | RUTTS HAWAIIAN CAFE INC. | Los Angeles, CA | Citibank, N.A. |
| $150,000–350,000 | RW PERFUSION | Santa Clarita, CA | Citibank, N.A. |
| $150,000–350,000 | RW PERFUSION | SANTA CLARITA, CA | Citibank, N.A. |
| $150,000–350,000 | RYAN CANDELORA D.D.S. A PROFESSIONAL DENTAL CORP | GLENDALE, CA | Citibank, N.A. |
| $350,000–1 million | RYDAN SECURITY INC | Glendale, NY | Citibank, N.A. |
| $150,000–350,000 | RYE EYE ASSOCIATES | Rye, NY | Citibank, N.A. |
| $350,000–1 million | S & H CABINETS AND MANUFACTURING, INC. | Yorba Linda, CA | Citibank, N.A. |
| $150,000–350,000 | S AND A KAY CONSTRUCTION CORP. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | S AND A KAY CONSTRUCTION CORP. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | S PLUS, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | S&T AUTO BODY REPAIR, INC | BRONX, NY | Citibank, N.A. |
| $150,000–350,000 | S. FELDMAN HOUSEWARES INC. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | S. FELDMAN HOUSEWARES, INC. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | S.D.C. CENTER, INC. | Yorktown Heights, NY | Citibank, N.A. |
| $150,000–350,000 | S.E.G. MD P.C | New York, NY | Citibank, N.A. |
| $150,000–350,000 | S.E.G.MD,P.C | new York, NY | Citibank, N.A. |
| $350,000–1 million | S.J. FUEL CO., INC. | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | S.K.I. WHOLESALE BEER CORP. | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | S.S.L CORP | Opa-Locka, FL | Citibank, N.A. |
| $150,000–350,000 | S3 BUILDERS INC. | Sun Valley, CA | Citibank, N.A. |
| $150,000–350,000 | S3 BUILDERS, INC. | SUN VALLEY, CA | Citibank, N.A. |
| $350,000–1 million | S3 PARTNERS LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | SABERPOINT LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | SABERPOINT, LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SADDLE ROCK ASSOCIATES, L. P. | NORTH MERRICK, NY | Citibank, N.A. |
| $1–2 million | SADDLEBACK MEDICAL GROUP, INC. | LAGUNA HILLS, CA | Citibank, N.A. |
| $350,000–1 million | SADIS & GOLDBERG LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | SAEZ WOOD CORP | HIALEAH, FL | Citibank, N.A. |
| $350,000–1 million | SAFARI PROGRAMS INC. | Miami Lakes, FL | Citibank, N.A. |
| $350,000–1 million | SAFARI PROGRAMS, INC. | MIAMI LAKES, FL | Citibank, N.A. |
| $350,000–1 million | SAFE ART SAT INC. | East Elmhurst, NY | Citibank, N.A. |
| $350,000–1 million | SAFE ART SAT, INC. | East Elmhurst, NY | Citibank, N.A. |
| $150,000–350,000 | SAFEGUARD CHEMICAL CORPORATION | Garden City, NY | Citibank, N.A. |
| $150,000–350,000 | SAG ENGINEERING AND CONSULTING PC | Uniondale, NY | Citibank, N.A. |
| $150,000–350,000 | SAG ENGINEERING AND CONSULTING, PC | UNIONDALE, NY | Citibank, N.A. |
| $150,000–350,000 | SAGE AND COOMBE ARCHITECTS, LLP | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SAGE M. HUMPHRIES, D.D.S., M.S., INC | ORANGE, CA | Citibank, N.A. |
| $150,000–350,000 | SAGE SEARCH ADVISORS | Greenwich, CT | Citibank, N.A. |
| $5–10 million | SAGITEC SOLUTIONS LLC | St. Paul, MN | Citibank, N.A. |
| $150,000–350,000 | SAGUARO HOME HEALTH CARE, LLC | Las Vegas, NV | Citibank, N.A. |
| $150,000–350,000 | SAHARA CONSTRUCTION CORP. | Bellerose, NY | Citibank, N.A. |
| $150,000–350,000 | SAILIFE SCIENCES INC | NAPERVILLE, IL | Citibank, N.A. |
| $150,000–350,000 | SAISILKS INC. | Middle Village, NY | Citibank, N.A. |
| $150,000–350,000 | SAISILKS INC. | Middle Village, NY | Citibank, N.A. |
| $150,000–350,000 | SAKER O.M.S., PA | GLEN ROCK, NJ | Citibank, N.A. |
| $150,000–350,000 | SAKER OMS PA | Glen Rock, NJ | Citibank, N.A. |
| $150,000–350,000 | SAKHI FOR BATTERED WOMEN, INC. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | SAKSOFT INC | JERSEY CITY, NJ | Citibank, N.A. |
| $150,000–350,000 | SAL AND DOM'S PASTRY SHOP | Bronx, NY | Citibank, N.A. |
| $150,000–350,000 | SAL AND DOM'S PASTRY SHOP | Bronx, NY | Citibank, N.A. |
| $150,000–350,000 | SAL'S METAL CORP. | Bronx, NY | Citibank, N.A. |
| $150,000–350,000 | SAL'S METAL CORP. | Bronx, NY | Citibank, N.A. |
| $350,000–1 million | SALESIAN MISSIONS, INC. | New Rochelle, NY | Citibank, N.A. |
| $150,000–350,000 | SALIENT PATH INC. | Morgan Hill, CA | Citibank, N.A. |
| $150,000–350,000 | SALIENT PATH INC. | MORGAN HILL, CA | Citibank, N.A. |
| $150,000–350,000 | SALIN DENTISTRY INC | Bakersfield, CA | Citibank, N.A. |
| $150,000–350,000 | SALIN DENTISTRY, INC. | Bakersfield, CA | Citibank, N.A. |
| $150,000–350,000 | SALOM AMERICA COMPANY | Oak Park, IL | Citibank, N.A. |
| $150,000–350,000 | SALOM AMERICA COMPANY | Oak Park, IL | Citibank, N.A. |
| $150,000–350,000 | SALRON DINER ASSOCIATES, INC. | Lawrence, NY | Citibank, N.A. |
| $350,000–1 million | SALTED STONE NA LLC | MONROVIA, CA | Citibank, N.A. |
| $150,000–350,000 | SALVADORI CENTER LTD. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | SALVADORI CENTER LTD. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SALVETO LLC | Alexandria, VA | Citibank, N.A. |
| $150,000–350,000 | SAM P ISRAEL PC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | SAM P ISRAEL PC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SAMALA R SWAMY MD PC | Staten Island, NY | Citibank, N.A. |
| $150,000–350,000 | SAMALA R SWAMY MD PC | Staten Island, NY | Citibank, N.A. |
| $350,000–1 million | SAMUEL GARY JR. & ASSOCIATES INC. | Denver, CO | Citibank, N.A. |
| $350,000–1 million | SAMUEL GARY JR. & ASSOCIATES, INC. | DENVER, CO | Citibank, N.A. |