| $150,000–350,000 | VIP TIRE CORPORATION | Chicago, IL | Citibank, N.A. |
| $350,000–1 million | VIRGINIA & AMBINDER, LLP | New York, NY | Citibank, N.A. |
| $150,000–350,000 | VISION TALENT LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | VISITING NURSE AND HOMECARE REFERRAL SERVICES OF BAY SHORE, | Brentwood, NY | Citibank, N.A. |
| $350,000–1 million | VISTA ELECTRICAL CONTRACTORS, INC. | West Nyack, NY | Citibank, N.A. |
| $350,000–1 million | VISTA ENVIRONMENTAL CONSULTING INC | San Leandro, CA | Citibank, N.A. |
| $350,000–1 million | VISTA ENVIRONMENTAL CONSULTING, INC. | SAN LEANDRO, CA | Citibank, N.A. |
| $150,000–350,000 | VISTA IP LAW GROUP LLP | Irvine, CA | Citibank, N.A. |
| $1–2 million | VISTAJET US INC. | New York, NY | Citibank, N.A. |
| $350,000–1 million | VITA VERDE, INC. | CORAL SPRINGS, FL | Citibank, N.A. |
| $150,000–350,000 | VITALITY PHYSICIANS GROUP PRACTICE, PC | NEW WINDSOR, NY | Citibank, N.A. |
| $150,000–350,000 | VITTORIO LATTANZI | New York, NY | Citibank, N.A. |
| $1–2 million | VIVID MECHANICAL LLC | Long Island City, NY | Citibank, N.A. |
| $1–2 million | VIVID MECHANICAL LLC | LONG ISLAND CITY, NY | Citibank, N.A. |
| $1–2 million | VIX TECHNOLOGY (USA) INC | Seattle, WA | Citibank, N.A. |
| $1–2 million | VIX TECHNOLOGY (USA) INC | SEATTLE, WA | Citibank, N.A. |
| $150,000–350,000 | VIZION UTILITY PARTNERS | Pleasanton, CA | Citibank, N.A. |
| $150,000–350,000 | VIZION UTILITY PARTNERS, INC. | Pleasanton, CA | Citibank, N.A. |
| $350,000–1 million | VJOSA MUJKO | Brooklyn, NY | Citibank, N.A. |
| $1–2 million | VOICE CHARTER SCHOOL OF NEW YORK | Long Island City, NY | Citibank, N.A. |
| $350,000–1 million | VOLANSYS LLC | Santa Clara, CA | Citibank, N.A. |
| $150,000–350,000 | VOLOFIN CAPITAL MANAGEMENT (US) LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | VON WESTERNHAGEN DENTAL CORPORATION | CHICAGO, IL | Citibank, N.A. |
| $150,000–350,000 | VOOVIO TECHNOLOGIES US INC | HOUSTON, TX | Citibank, N.A. |
| $150,000–350,000 | VORTEX WORLDWIDE LOGISTICS | DORAL, FL | Citibank, N.A. |
| $150,000–350,000 | VOSS EVENTS INC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | VOSS EVENTS INC | New York, NY | Citibank, N.A. |
| $350,000–1 million | VOUT, LOHRFINK, MAGRO AND MCANDREW, LLP | WHITE PLAINS, NY | Citibank, N.A. |
| $350,000–1 million | VOUTE LOHRFINK MCANDREW MEISNER & ROBERTS LLP | White Plains, NY | Citibank, N.A. |
| $150,000–350,000 | VOYLEGAL LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | VOYLEGAL LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | W. KEMP CONSTRUCTION, INC. | Fort Lauderdale, FL | Citibank, N.A. |
| $150,000–350,000 | WAGDY F. GIRGIS MD PC | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | WAGDY F. GIRGIS, M.D., P.C. | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | WAGNER LAW GROUP | Fresno, CA | Citibank, N.A. |
| $150,000–350,000 | WAGNER LAW GROUP | Fresno, CA | Citibank, N.A. |
| $2–5 million | WAI & CONNOR, LLP | Los Angeles, CA | Citibank, N.A. |
| $150,000–350,000 | WAKE EDEN COMMUNITY | Bronx, NY | Citibank, N.A. |
| $150,000–350,000 | WAKE EDEN COMMUNITY BAPTIST CHURCH | BRONX, NY | Citibank, N.A. |
| $1–2 million | WALDEN MACHT & HARAN LLP | New York, NY | Citibank, N.A. |
| $1–2 million | WALDEN MACHT & HARAN LLP | New York, NY | Citibank, N.A. |
| $150,000–350,000 | WALDMAN TRIGOBOFF HILDEBRANDT AND CALNAN, P.A. | Fort Lauderdale, FL | Citibank, N.A. |
| $1–2 million | WALES-DARBY INC. | HAUPPAUGE, NY | Citibank, N.A. |
| $150,000–350,000 | WALKING WITH PURPOSE | Greenwich, CT | Citibank, N.A. |
| $150,000–350,000 | WALKING WITH PURPOSE | Greenwich, CT | Citibank, N.A. |
| $150,000–350,000 | WALLACE, RICHARDSON, SONTAG & LE, LLP | Irvine, CA | Citibank, N.A. |
| $150,000–350,000 | WALLACE, RICHARDSON, SONTAG & LE, LLP | IRVINE, CA | Citibank, N.A. |
| $150,000–350,000 | WANCLOUDS, INC. | Santa Clara, CA | Citibank, N.A. |
| $150,000–350,000 | WARDENS AND VESTRYMEN OF THE CHURCH OF THE ASCENSION IN THE | New York, NY | Citibank, N.A. |
| $150,000–350,000 | WARDENS AND VESTRYMEN OF THE CHURCH OF THE ASCENSION IN THE | New York, NY | Citibank, N.A. |
| $150,000–350,000 | WARREN PANZER ENVIRONMENTAL ENGINEERS | New York, NY | Citibank, N.A. |
| $150,000–350,000 | WARZISH LTD | Lynnwood, WA | Citibank, N.A. |
| $350,000–1 million | WASHINGTON MANAGEMENT LLC | Greenwich, CT | Citibank, N.A. |
| $350,000–1 million | WASHMONBO INC | MIAMI BEACH, FL | Citibank, N.A. |
| $150,000–350,000 | WASSERMAN GRUBIN AND ROGERS LLP | New York, NY | Citibank, N.A. |
| $150,000–350,000 | WASSERMAN GRUBIN AND ROGERS, LLP | New York, NY, NY | Citibank, N.A. |
| $350,000–1 million | WATCHES OF SWITZERLAND (NEVADA) LLC | LAS VEGAS, NV | Citibank, N.A. |
| $350,000–1 million | WATCHES OF SWITZERLAND LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | WATERFRONT PIZZA | Foster City, CA | Citibank, N.A. |
| $350,000–1 million | WATERFRONT RESORT INC | CORONA, NY | Citibank, N.A. |
| $350,000–1 million | WATERMAN PROPERTIES LLC | New York, NY | Citibank, N.A. |
| $350,000–1 million | WATERMAN PROPERTIES LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | WATERS LAUNDRIES, INC. | RICHMOND, CA | Citibank, N.A. |
| $150,000–350,000 | WATERSIDE GRILL LI INC. | Bayside, NY | Citibank, N.A. |
| $350,000–1 million | WATKINS POULTRY MERCHANTS OF NEW YORK, INC. | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | WATSON DWYER INC | CHICAGO, IL | Citibank, N.A. |
| $150,000–350,000 | WATSON DWYER TEMPORARIES INC | Chicago, IL | Citibank, N.A. |
| $350,000–1 million | WATSON FARLEY AND WILLIAMS LLP | New York, NY | Citibank, N.A. |
| $150,000–350,000 | WAYNE W. LEE D.D.S. INC. | San Francisco, CA | Citibank, N.A. |
| $150,000–350,000 | WAYNE W. LEE, D.D.S., INC. | SAN FRANCISCO, CA | Citibank, N.A. |
| $350,000–1 million | WCA USA, INC. | POMPANO BEACH, FL | Citibank, N.A. |
| $350,000–1 million | WDG ARCHITECTURE DALLAS PLLC | Dallas, TX | Citibank, N.A. |
| $350,000–1 million | WDG ARCHITECTURE DALLAS, PLLC | DALLAS, TX | Citibank, N.A. |
| $1–2 million | WDG ARCHITECTURE PLLC | Washington, DC | Citibank, N.A. |
| $1–2 million | WDG ARCHITECTURE, PLLC | WASHINGTON, DC | Citibank, N.A. |
| $150,000–350,000 | WE KLEAN INC. | Escondido, CA | Citibank, N.A. |
| $350,000–1 million | WE SELL CELLULAR LLC | EDGEWOOD, NY | Citibank, N.A. |
| $150,000–350,000 | WEAR ABOUTS APPAREL INC. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | WEAR ABOUTS APPAREL INC. | New York, NY | Citibank, N.A. |
| $150,000–350,000 | WEAVER POINT CAPITAL ADVISORS, LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | WEBBER LOGISTICS INC | Chicago, IL | Citibank, N.A. |
| $150,000–350,000 | WEBSITES DEPOT INC. | LOS ANGELES, CA | Citibank, N.A. |
| $150,000–350,000 | WEBSTER PLUMBING SUPPLY INC | BRONX, NY | Citibank, N.A. |
| $350,000–1 million | WEBSTER, CHAMBERLAIN AND BEAN LLP | Washington, DC | Citibank, N.A. |
| $150,000–350,000 | WECONNECT INTERNATIONAL INC | Washington, DC | Citibank, N.A. |
| $150,000–350,000 | WECONNECT INTERNATIONAL INC | WASHINGTON, DC | Citibank, N.A. |
| $150,000–350,000 | WEE FRIENDS TOO INC | North Bellmore, NY | Citibank, N.A. |
| $150,000–350,000 | WEE FRIENDS TOO INC | Bellmore, NY | Citibank, N.A. |
| $2–5 million | WEILER CORPORATION | Cresco, PA | Citibank, N.A. |
| $150,000–350,000 | WEINER MILLO MORGAN & BONANNO LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | WEINER, MILLO, MORGAN AND BONANNO, LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | WEINSTEIN ORGANIZATION INC | CHICAGO, IL | Citibank, N.A. |
| $150,000–350,000 | WEISBERG KAINEN MARK PL | Miami, FL | Citibank, N.A. |
| $150,000–350,000 | WEISHAUPT AMERICA INC. | Elgin, IL | Citibank, N.A. |
| $150,000–350,000 | WELLINGTON TRAINING STABLES | Wellington, FL | Citibank, N.A. |
| $150,000–350,000 | WELLINGTON TRAINING STABLES | Wellington, FL | Citibank, N.A. |
| $150,000–350,000 | WENJING TAO MEDICAL CARE PC | Flushing, NY | Citibank, N.A. |
| $150,000–350,000 | WENSONG LI, MEDICINE, P.C. | Flushing, NY | Citibank, N.A. |
| $2–5 million | WESCON CONTROLS, LLC | Wichita, KS, KS | Citibank, N.A. |
| $150,000–350,000 | WEST COAST CARE AGENCY ASSISTANTS INC. | Orange, CA | Citibank, N.A. |