| $150,000–350,000 | SPIAZZO CAFE, INC. | SAN FRANCISCO, CA | Citibank, N.A. |
| $350,000–1 million | SPIGA NEW CANAAN GROUP INC | New Canaan, CT | Citibank, N.A. |
| $150,000–350,000 | SPIGA NEW CANAAN GROUP INC | New Canaan, CT | Citibank, N.A. |
| $150,000–350,000 | SPIN DESIGN, INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SPINE INSTITUTE OF SOUTH FLORIDA | Delray Beach, FL | Citibank, N.A. |
| $150,000–350,000 | SPINE INSTITUTE OF SOUTH FLORIDA | Delray Beach, FL | Citibank, N.A. |
| $150,000–350,000 | SPIRAL GROUP | Ontario, CA | Citibank, N.A. |
| $150,000–350,000 | SPIRE METERING TECHNOLOGY LLC | MARLBOROUGH, MA | Citibank, N.A. |
| $150,000–350,000 | SPIRE METERING TECHNOLOGY LLC | Marlborough, MA | Citibank, N.A. |
| $150,000–350,000 | SPIROTHERM INC. | GLENDALE HEIGHTS, IL | Citibank, N.A. |
| $350,000–1 million | SPLITIT USA INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SPORTSMED DISTRIBUTORS INC | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | SPOTLIGHT GYMNASTICS INC | PELHAM, NY | Citibank, N.A. |
| $150,000–350,000 | SPOTLIGHT GYMNASTICS INC | Pelham, NY | Citibank, N.A. |
| $150,000–350,000 | SPRAGG INDUSTRIES INC | Canyon Country, CA | Citibank, N.A. |
| $150,000–350,000 | SPRAGG INDUSTRIES INC | CANYON COUNTRY, CA | Citibank, N.A. |
| $350,000–1 million | SPRING OB GYN PC | New York, NY | Citibank, N.A. |
| $350,000–1 million | SPRING OB GYN PC | NEW YORK, NY | Citibank, N.A. |
| $5–10 million | SPRINGFIELD TERMINAL RAILWAY COMPANY | NORTH BILLERICA, MA | Citibank, N.A. |
| $2–5 million | SQUARE CARE MEDICAL GROUP, LLP | Westbury, NY | Citibank, N.A. |
| $350,000–1 million | SQUARE ONE MANAGEMENT ASSOCIATES, LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | SQUARE ROOT CREATIVE INC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | SQUARE ROOT CREATIVE, INC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | SRI INFOTECH | Norwood, MA | Citibank, N.A. |
| $150,000–350,000 | SRINIVAS M RAVI,MD PC | New city, NY | Citibank, N.A. |
| $150,000–350,000 | SRINSOFT INC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | SRINSOFT, INC. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | SST INTERNATIONAL, INC. | Compton, CA | Citibank, N.A. |
| $350,000–1 million | ST LUKE'S SCHOOL | Whitestone, NY | Citibank, N.A. |
| $150,000–350,000 | ST MARKS EPISCOPAL CHURCH | New Canaan, CT | Citibank, N.A. |
| $1–2 million | ST. JOHN'S PREPARATORY SCHOOL | Astoria, NY | Citibank, N.A. |
| $1–2 million | ST. JOHN'S PREPARATORY SCHOOL | ASTORIA, NY | Citibank, N.A. |
| $350,000–1 million | STAMFORD ANESTHESIOLOGY SERVICES | STAMFORD, CT | Citibank, N.A. |
| $350,000–1 million | STAMFORD ANESTHESIOLOGY SERVICES, P.C. | Stamford, CT | Citibank, N.A. |
| $150,000–350,000 | STAMFORD OPHTHALMOLOGY LLC | Stamford, CT | Citibank, N.A. |
| $150,000–350,000 | STAMFORD OPHTHALMOLOGY, LLC | Stamford, CT | Citibank, N.A. |
| $1–2 million | STANCO SYSTEMS ELECTRICAL CONTRACTING INC. | Staten Island, NY | Citibank, N.A. |
| $1–2 million | STANCO SYSTEMS ELECTRICAL CONTRACTING INC. | Staten Island, NY | Citibank, N.A. |
| $350,000–1 million | STANLEY M. ISAACS NEIGHBORHOOD CENTER, INC. | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | STAR CASUALTY INSURANCE COMPANY | Miami, FL | Citibank, N.A. |
| $150,000–350,000 | STAR LINK COMPANY, INC | TORRANCE, CA | Citibank, N.A. |
| $150,000–350,000 | STAR TEAMS INC | Bethesda, MD | Citibank, N.A. |
| $350,000–1 million | STARFUELS INC. | WHITE PLAINS, NY | Citibank, N.A. |
| $350,000–1 million | STARFUELS INC. | White Plains, NY | Citibank, N.A. |
| $150,000–350,000 | STARPIL WAX CO | Aventura, FL | Citibank, N.A. |
| $1–2 million | STARTING POINT SERVICES FOR CHILDREN / THE ATLANTIC AND PACI | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | STARTING POINT SERVICES FOR CHILDREN, INC. | Brooklyn, NY | Citibank, N.A. |
| $350,000–1 million | STASI BROTHERS ASPHALT CORP | WESTBURY, NY | Citibank, N.A. |
| $150,000–350,000 | STATE SUPPLY EQUIPMENT & PROPS INC | Bronx, NY | Citibank, N.A. |
| $150,000–350,000 | STATE SUPPLY EQUIPMENT AND PROPS INC | BRONX, NY | Citibank, N.A. |
| $150,000–350,000 | STATEN ISLAND REHABILITATION MEDICINE PC | STATEN ISLAND, NY | Citibank, N.A. |
| $150,000–350,000 | STATUS MONEY INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | STATUS MONEY INC. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | STEALTH SECURITY ASSOCIATES LLC | Copiague, NY | Citibank, N.A. |
| $150,000–350,000 | STEAM CLEANERS, INC. | FRESNO, CA | Citibank, N.A. |
| $150,000–350,000 | STEAMFITTERS INDUSTRY EDUCATIONAL FUND | LONG ISLAND CITY, NY | Citibank, N.A. |
| $350,000–1 million | STEIGERWALD-DOUGHERTY, INC. | Solana Beach, CA | Citibank, N.A. |
| $350,000–1 million | STEIN RAY LLP | Chicago, IL | Citibank, N.A. |
| $350,000–1 million | STEIN RAY LLP | Chicago, IL | Citibank, N.A. |
| $150,000–350,000 | STELLAREINA VETERINARY PLLC | Hauppauge, NY | Citibank, N.A. |
| $150,000–350,000 | STEP ASIDE PEST MANAGEMENT | Modesto, CA | Citibank, N.A. |
| $150,000–350,000 | STEP ASIDE PEST MANAGEMENT | Modesto, CA | Citibank, N.A. |
| $150,000–350,000 | STEPHEN WAN MD PLLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | STEPHEN WAN, MD, PLLC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | STERLING FLOOR DESIGNS, LTD. | Commack, NY | Citibank, N.A. |
| $350,000–1 million | STERLING FLOOR DESIGNS, LTD. | COMMACK, NY | Citibank, N.A. |
| $150,000–350,000 | STERLING GLOBAL DEVELOPMENT, LLC | ASTORIA, NY | Citibank, N.A. |
| $150,000–350,000 | STERLING INTERNATIONAL MERCANTILE, INC | BOHEMIA, NY | Citibank, N.A. |
| $150,000–350,000 | STERLING VALUATION GROUP, INC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | STEVE CANDON INSURANCE AGENCY INC | FRANKLIN SQUARE, NY | Citibank, N.A. |
| $150,000–350,000 | STEVE LEE, MD | FULLERTON, CA | Citibank, N.A. |
| $150,000–350,000 | STEVEN HARRIS & ASSOCIATES | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | STEVEN J HOUSER, INC | Thousand Oaks, CA | Citibank, N.A. |
| $150,000–350,000 | STEVEN KRATCHMAN ARCHITECT PC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | STEVEN KRATCHMAN ARCHITECT PC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | STEVEN SCHNEIDER INSURANCE AGENCY OF NY INC | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | STILLWELL READY MIX AND BUILDING MATERIALS LLC. | BROOKLYN, NY | Citibank, N.A. |
| $350,000–1 million | STILLWELL READY MIX AND BUILDING MATERIALS LLC. | Brooklyn, NY | Citibank, N.A. |
| $350,000–1 million | STINSON PARTNERS, INC. | Stamford, CT | Citibank, N.A. |
| $350,000–1 million | STL FABRICATION INC | Fontana, CA | Citibank, N.A. |
| $350,000–1 million | STL FABRICATION INC | Fontana, CA | Citibank, N.A. |
| $350,000–1 million | STOEVERGLASS AND CO, INC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | STONE AND ASSOCIATES, A PROFESSIONAL CORPORATION | WALNUT CREEK, CA | Citibank, N.A. |
| $150,000–350,000 | STRACON INC. | IRVINE, CA | Citibank, N.A. |
| $350,000–1 million | STREET SOLUTIONS, INC | Jersey City, NJ | Citibank, N.A. |
| $150,000–350,000 | STU LOESER AND CO. LLC | BRONX, NY | Citibank, N.A. |
| $150,000–350,000 | STUART A. SCOTT DDS PA | Silver Spring, MD | Citibank, N.A. |
| $150,000–350,000 | STUART A. SCOTT, DDS, PA | SILVER SPRING, MD | Citibank, N.A. |
| $150,000–350,000 | STUDENT/SPONSOR PARTNERSHIP INC. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | STUDENT/SPONSOR PARTNERSHIP, INC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | STUDIO DANIEL LIBESKIND. ARCHITECT LLC | New York, NY | Citibank, N.A. |
| $350,000–1 million | STUDIO DANIEL LIBESKIND. ARCHITECT LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | STUDIO EIS INC | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | STUDIO EIS INC. | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | STUDIO RODRIGO LLC | BROOKLYN, NY | Citibank, N.A. |
| $150,000–350,000 | STUDIO RODRIGO LLC | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | STUDIOCHIC LLC | Sun Valley, CA | Citibank, N.A. |
| $150,000–350,000 | STUDIOCHIC LLC | Sun Valley, CA | Citibank, N.A. |
| $150,000–350,000 | SUBURBAN PEDIATRICS | Morton Grove, IL | Citibank, N.A. |
| $150,000–350,000 | SUDARSHAN NORTH AMERICA, INC. | RIDGEWOOD, NJ | Citibank, N.A. |