| $350,000–1 million | SELECTRIC ELECTRICAL CONTRACTING CO. INC | Elmhurst, NY | Citibank, N.A. |
| $350,000–1 million | SELECTRIC ELECTRICAL CONTRACTING CO. INC. | Elmhurst, NY | Citibank, N.A. |
| $150,000–350,000 | SELL-MAR ENTERPRISE, INC. | BRONX, NY | Citibank, N.A. |
| $150,000–350,000 | SELMA PALLET INC | SELMA, CA | Citibank, N.A. |
| $150,000–350,000 | SENIOR SPIRIT OF ROSELLE PARL, LLC | Roselle Park, NJ | Citibank, N.A. |
| $150,000–350,000 | SENIORS FIRST INC | HUNTINGTON STATION, NY | Citibank, N.A. |
| $150,000–350,000 | SENIORS FIRST INC | Huntington Station, NY | Citibank, N.A. |
| $150,000–350,000 | SENTRO TECHNOLOGIES USA, LLC | IRVINE, CA | Citibank, N.A. |
| $150,000–350,000 | SENTRY SEASONINGS, INC | ELMHURST, IL | Citibank, N.A. |
| $150,000–350,000 | SEQUEL SYSTEMS INC | FRISCO, TX | Citibank, N.A. |
| $350,000–1 million | SERENDIPITY ELECTRONICS, INC. | HUNTINGTON, NY | Citibank, N.A. |
| $150,000–350,000 | SERENDIPITY ELECTRONICS, INC. | Huntington, NY | Citibank, N.A. |
| $150,000–350,000 | SERGEY V BOGDAN, MD PC | Brooklyn, NY | Citibank, N.A. |
| $1–2 million | SERVICE FIRST | Santa Ana, CA | Citibank, N.A. |
| $150,000–350,000 | SERVICE FITTERS INDUSTRY EDUCATIONAL FUND | Long Island City, NY | Citibank, N.A. |
| $150,000–350,000 | SERVICE FREAK HOSPITALITY LLC | Los Angeles, CA | Citibank, N.A. |
| $150,000–350,000 | SERVICE FREAK HOSPITALITY, LLC | LOS ANGELES, CA | Citibank, N.A. |
| $350,000–1 million | SERVICE PROGRAM FOR OLDER PEOPLE, INC. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | SERVIN LOPEZ VINEYARD MANAGEMENT INC | Saint Helena, CA | Citibank, N.A. |
| $350,000–1 million | SERVIN LOPEZ VINEYARD MANAGEMENT INC. | Saint Helena, CA | Citibank, N.A. |
| $150,000–350,000 | SETAUKET CONTRACTING CORP. | Hauppauge, NY | Citibank, N.A. |
| $150,000–350,000 | SETAUKET CONTRACTING CORP. | HAUPPAUGE, NY | Citibank, N.A. |
| $1–2 million | SEVENTH REGIMENT ARMORY CONSERVANCY INC. | New York, NY | Citibank, N.A. |
| $1–2 million | SEVENTH REGIMENT ARMORY CONSERVANCY, INC. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | SEVERED HEADS LLC | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | SEVERED HEADS LLC | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | SFGP LIMITED PARTNERSHIP | BOCA RATON, FL | Citibank, N.A. |
| $150,000–350,000 | SH AND SK INC. | Las Vegas, NV | Citibank, N.A. |
| $150,000–350,000 | SH AND SK INC. | Las Vegas, NV | Citibank, N.A. |
| $1–2 million | SHAMIR INSIGHT. INC. | SAN DIEGO, CA | Citibank, N.A. |
| $150,000–350,000 | SHAMROCK ACOUSTICS INC. | BOHEMIA, NY | Citibank, N.A. |
| $150,000–350,000 | SHAMROCK ACOUSTICS INC. | Bohemia, NY | Citibank, N.A. |
| $150,000–350,000 | SHANNON KATHLEEN MURRAY LLC | Rye, NY | Citibank, N.A. |
| $150,000–350,000 | SHAOYAO INC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | SHARIYAR HADI D.O. P.C. | HEMPSTEAD, NY | Citibank, N.A. |
| $150,000–350,000 | SHARON ENGINEERING P C | LONG ISLAND CITY, NY | Citibank, N.A. |
| $150,000–350,000 | SHARON ENGINEERING P.C. | Long Island City, NY | Citibank, N.A. |
| $350,000–1 million | SHATTUCK HEALTH CARE, INC. | Berkeley, CA | Citibank, N.A. |
| $150,000–350,000 | SHELTON FIRE PROTECTION CO., INC. | Yorba Linda, CA | Citibank, N.A. |
| $2–5 million | SHEN MILSOM & WILKE LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SHENKER ZACARESE AND MARKS LLP | ROCKVILLE CENTRE, NY | Citibank, N.A. |
| $350,000–1 million | SHERIDAN LUMBER, INC | Hollywood, FL | Citibank, N.A. |
| $350,000–1 million | SHERIDAN SCHOOL INC. | Washington, DC | Citibank, N.A. |
| $1–2 million | SHERIDAN SCHOOL, INC. | WASHINGTON, DC | Citibank, N.A. |
| $350,000–1 million | SHERMAN SPECIALTY INC. | Syosset, NY | Citibank, N.A. |
| $350,000–1 million | SHERMAN SPECIALTY INC. | Syosset, NY | Citibank, N.A. |
| $350,000–1 million | SHERRIE GLASSER PHYSICAL THERAPIST PC | Garden City, NY | Citibank, N.A. |
| $350,000–1 million | SHERRIE GLASSER, PHYSICAL THERAPIST, P.C. | Garden City, NY | Citibank, N.A. |
| $2–5 million | SHIELDS FOR FAMILIES | LOS ANGELES, CA | Citibank, N.A. |
| $150,000–350,000 | SHIKI SEAFOOD BUFFET | Temple City, CA | Citibank, N.A. |
| $150,000–350,000 | SHIPS MACHINERY INTERNATIONAL INC. | Miami, FL | Citibank, N.A. |
| $150,000–350,000 | SHIPS MACHINERY INTERNATIONAL, INC. | MIAMI, FL | Citibank, N.A. |
| $150,000–350,000 | SHIRIN SHAHINFAR IMANI DDS INC | San Mateo, CA | Citibank, N.A. |
| $150,000–350,000 | SHIRIN SHAHINFAR IMANI, DDS, INC | SAN MATEO, CA | Citibank, N.A. |
| $150,000–350,000 | SHIRT RESTAURANT CORP | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | SHOWTEC | Poway, CA | Citibank, N.A. |
| $350,000–1 million | SHOWTEC | Poway, CA | Citibank, N.A. |
| $150,000–350,000 | SHRED SERVCIES INC | FREEPORT, NY | Citibank, N.A. |
| $150,000–350,000 | SHRED SERVICES INC. | Freeport, NY | Citibank, N.A. |
| $150,000–350,000 | SHULMAN DEMEO ASSET MANAGMENT LLC. | NEW HYDE PARK, NY | Citibank, N.A. |
| $1–2 million | SIBEN & SIBEN LLP | Bay Shore, NY | Citibank, N.A. |
| $1–2 million | SIBEN & SIBEN, LLP | BAY SHORE, NY | Citibank, N.A. |
| $150,000–350,000 | SICILIANO ENTERPRISES INC | San Jose, CA | Citibank, N.A. |
| $150,000–350,000 | SICIS NORTH AMERICA, INC. | BRONX, NY | Citibank, N.A. |
| $150,000–350,000 | SIDRANE SCHWARTZ-SIDRANE PERINBASEKAR AND LITTMAN LLP | Rockville Centre, NY | Citibank, N.A. |
| $150,000–350,000 | SIDRANE, SCHWARTZ-SIDRANE, PERINBASEKAR AND LITTMAN, LLP | ROCKVILLE CENTRE, NY | Citibank, N.A. |
| $150,000–350,000 | SIERA JEWELRY INC. | LOS ANGELES, CA | Citibank, N.A. |
| $150,000–350,000 | SIERRA ELEMENTARY AND HIGH SCHOOL | Santa Clara, CA | Citibank, N.A. |
| $1–2 million | SIGNATURE THEATRE COMPANY INC. | New York, NY | Citibank, N.A. |
| $1–2 million | SIGNATURE THEATRE COMPANY, INC. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | SIGNCRAFT INC. | san jose, CA | Citibank, N.A. |
| $150,000–350,000 | SIGNCRAFT INC. | San Jose, CA | Citibank, N.A. |
| $150,000–350,000 | SIGNGROUP/KARMAN | Chatsworth, CA | Citibank, N.A. |
| $150,000–350,000 | SIGURA CONSTRUCTION INC | San Jose, CA | Citibank, N.A. |
| $150,000–350,000 | SIGURA CONSTRUCTION, INC | SANTA CLARA, CA | Citibank, N.A. |
| $150,000–350,000 | SILBERMAN ZARETSKY PC | New York, NY | Citibank, N.A. |
| $2–5 million | SILVER LAKE SPECIALIZED REHABILITATION & CARE CENTER, LLC | STATEN ISLAND, NY | Citibank, N.A. |
| $150,000–350,000 | SIMEONE AND MILLER LLP | Washington, DC | Citibank, N.A. |
| $150,000–350,000 | SIMEONE AND MILLER, LLP | WASHINGTON, DC | Citibank, N.A. |
| $150,000–350,000 | SIMON LIU, INC. | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | SIMPLE EMPLOYMENT SERVICES, INC | BREA, CA | Citibank, N.A. |
| $5–10 million | SIMPLIFIED LABOR STAFFING SOLUTIONS, INC | Brea, CA | Citibank, N.A. |
| $150,000–350,000 | SIMPLY DISCOUNT FURNITURE OF SANTA CLARITA INC | Santa Clarita, CA | Citibank, N.A. |
| $350,000–1 million | SIMPLY FOOD COURT SQUARE LLC | Long Island City, NY | Citibank, N.A. |
| $350,000–1 million | SIMPLY FOOD L.I.C. LLC | Long Island City, NY | Citibank, N.A. |
| $150,000–350,000 | SIMPLY SMILES PC | Ashburn, VA | Citibank, N.A. |
| $150,000–350,000 | SIMPSON'S GREENS AND FLORAL | Doral, FL | Citibank, N.A. |
| $150,000–350,000 | SIMPSONS GREENS & FLORAL DISTRIBUTORS INC. | Doral, FL | Citibank, N.A. |
| $150,000–350,000 | SINE NOMINE ASSOCIATES, INC. | Berryville, VA | Citibank, N.A. |
| $350,000–1 million | SINGULAR ANESTHESIA SERVICES PLLC | Hartsdale, NY | Citibank, N.A. |
| $350,000–1 million | SINGULAR ANESTHESIA SERVICES, PLLC | HARTSDALE, NY | Citibank, N.A. |
| $350,000–1 million | SITA CORP. USA | SOMERSET, NJ | Citibank, N.A. |
| $150,000–350,000 | SITTM INC | Oyster Bay, NY | Citibank, N.A. |
| $150,000–350,000 | SIXTY HOTELS LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SIXTY HOTELS LLC | New York, NY | Citibank, N.A. |
| $350,000–1 million | SKAATES CANEPA INC | BURLINGAME, CA | Citibank, N.A. |
| $350,000–1 million | SKANE WILCOX LLP | LOS ANGELES, CA | Citibank, N.A. |
| $150,000–350,000 | SKARSTEDT GALLERY LTD. | New York, NY | Citibank, N.A. |
| $350,000–1 million | SKARSTEDT GALLERY, LTD. | NEW YORK, NY | Citibank, N.A. |
| $1–2 million | SKELETAL DYNAMICS, INC. | MIAMI, FL | Citibank, N.A. |