| $150,000–350,000 | WEST COAST NURSING VENTURA INC. | Westlake Village, CA | Citibank, N.A. |
| $150,000–350,000 | WEST COAST RX INC. | Thousand Oaks, CA | Citibank, N.A. |
| $150,000–350,000 | WEST HEMPSTEAD ANIMAL HOSPITAL, P.C. | West Hempstead, NY | Citibank, N.A. |
| $150,000–350,000 | WEST LA VENICE SURGICAL CENTER INC. | Culver City, CA | Citibank, N.A. |
| $150,000–350,000 | WEST LA VENICE SURGICAL CENTER INC. | Culver City, CA | Citibank, N.A. |
| $150,000–350,000 | WEST SUBURBAN DERMATOLOGY AND COSMETIC SURGERY | St Charles, IL | Citibank, N.A. |
| $150,000–350,000 | WEST SUBURBAN DERMATOLOGY AND COSMETIC SURGERY | SAINT CHARLES, IL | Citibank, N.A. |
| $150,000–350,000 | WESTCHESTER SPORTS PHYSICAL THERAPY PC | Scarsdale, NY | Citibank, N.A. |
| $150,000–350,000 | WESTCHESTER SPORTS PHYSICAL THERAPY, PC | SCARSDALE, NY | Citibank, N.A. |
| $150,000–350,000 | WESTERN SADDLERY AND SPORTING GOODS, INC. | Irwindale, CA | Citibank, N.A. |
| $350,000–1 million | WESTMINSTER PEOPLE LTD | New York, NY | Citibank, N.A. |
| $150,000–350,000 | WESTMINSTER PEOPLE LTD | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | WESTSIDE PEDIATRICS P.C. | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | WESTSIDE PEDIATRICS PC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | WESTSIDE SUPERMARKET OF EAST NORWICH INC. | EAST NORWICH, NY | Citibank, N.A. |
| $350,000–1 million | WESTSIDE SUPERMARKET OF HUNTINGTON LTD. | HUNTINGTON, NY | Citibank, N.A. |
| $150,000–350,000 | WHITE RIBBON ALLIANCE FOR SAFE MOTHERHOOD | Washington, DC | Citibank, N.A. |
| $150,000–350,000 | WHITEMORE JAMES BLACK, INC. | SAN FRANCISCO, CA | Citibank, N.A. |
| $150,000–350,000 | WHITMAN INSIGHT STRATEGIES LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | WHITMAN INSIGHT STRATEGIES LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | WICKLANDER ZULAWSKI & ASSOCIATES INC | Aurora, IL | Citibank, N.A. |
| $150,000–350,000 | WICKLANDER ZULAWSKI & ASSOCIATES, INC. | AURORA, IL | Citibank, N.A. |
| $350,000–1 million | WILD EDIBLES INC | Bronx, NY | Citibank, N.A. |
| $350,000–1 million | WILD EDIBLES INC | bronx, NY | Citibank, N.A. |
| $150,000–350,000 | WILDERNESS GROUP LLC | Brooklyn, NY | Citibank, N.A. |
| $150,000–350,000 | WILDLIFE WORKS CARBON LLC | Mill Valley, CA | Citibank, N.A. |
| $150,000–350,000 | WILEY PRICE AND RADULOVICH LLP | Alameda, CA | Citibank, N.A. |
| $150,000–350,000 | WILEY PRICE AND RADULOVICH, LLP | Alameda, CA | Citibank, N.A. |
| $2–5 million | WILKINSON BARKER KNAUER LLP | Washington, DC | Citibank, N.A. |
| $150,000–350,000 | WILKOFSKY FRIEDMAN KAREL CUMMINS | New York, NY | Citibank, N.A. |
| $150,000–350,000 | WILLIAM CHARLES PRINTING CO. | PLAINVIEW, NY | Citibank, N.A. |
| $150,000–350,000 | WILLIAM CHARLES PRINTING CO. INC. | Plainview, NY | Citibank, N.A. |
| $150,000–350,000 | WILLIAM HOOD AND COMPANY, LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | WILLIAM PURTILL, M.D., PC | Garden City, NY | Citibank, N.A. |
| $150,000–350,000 | WILLIAM REED BUSINESS MEDIA INC | CHICAGO, IL | Citibank, N.A. |
| $150,000–350,000 | WILLIAM WOODWARD JR. NURSERY SCHOOL | NEW YORK, NY | Citibank, N.A. |
| $2–5 million | WILLOUGHBY REHABILITATION AND HEALTH CARE CENTER LLC | Brooklyn, NY | Citibank, N.A. |
| $350,000–1 million | WILLOW PASS HEALTH CARE CENTER, INC. | Concord, CA | Citibank, N.A. |
| $350,000–1 million | WILSON KO MD FACS PC | Flushing, NY | Citibank, N.A. |
| $1–2 million | WINGET,SPADAFORA & SCHWARTZBERG, LLP | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | WINSBAY INC | Stamford, CT | Citibank, N.A. |
| $150,000–350,000 | WINSOFT INC. | Santa Ana, CA | Citibank, N.A. |
| $350,000–1 million | WIRELESS MASTERS NYS LLC | JAMAICA, NY | Citibank, N.A. |
| $150,000–350,000 | WIZARD MOVING AND STORAGE | Commerce, CA | Citibank, N.A. |
| $150,000–350,000 | WME CORPORATION | Fresno, CA | Citibank, N.A. |
| $150,000–350,000 | WME CORPORATION | Fresno, CA | Citibank, N.A. |
| $150,000–350,000 | WOJCIECHOWSKI AND SON LTD | Niles, IL | Citibank, N.A. |
| $350,000–1 million | WOLF AT TRIBECA INC. | New York, NY | Citibank, N.A. |
| $1–2 million | WOLF AT TRIBECA, INC. | New York, NY | Citibank, N.A. |
| $350,000–1 million | WOLF EASTSIDE LLC | New York, NY | Citibank, N.A. |
| $350,000–1 million | WOLF EASTSIDE LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | WOLF MIAMI LLC | MIAMI, FL | Citibank, N.A. |
| $350,000–1 million | WOLF ON BROADWAY LLC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | WOLF SOLUTIONS GROUP INC. | Alviso, CA | Citibank, N.A. |
| $150,000–350,000 | WOLF SOLUTIONS GROUP, INC. | ALVISO, CA | Citibank, N.A. |
| $350,000–1 million | WOLF SOMERVILLE LLC | SOMERVILLE, NJ | Citibank, N.A. |
| $150,000–350,000 | WOLF WALLENSTEIN AND ABRAMS PC | LOS ANGELES, CA | Citibank, N.A. |
| $350,000–1 million | WOLF WESTSIDE LLC | New York, NY | Citibank, N.A. |
| $350,000–1 million | WOLF WESTSIDE LLC | New York, NY | Citibank, N.A. |
| $150,000–350,000 | WOLTER CORPORATION | BRENTWOOD, NY | Citibank, N.A. |
| $350,000–1 million | WOMEN DELIVER INC | NEW YORK, NY | Citibank, N.A. |
| $350,000–1 million | WOMEN DELIVER INC. | New York, NY | Citibank, N.A. |
| $350,000–1 million | WOMEN FOR WOMEN OB/GYN LLC | Lake Success, NY | Citibank, N.A. |
| $150,000–350,000 | WOOD LLP | San Francisco, CA | Citibank, N.A. |
| $150,000–350,000 | WORD OF LIFE KINGDOM CHURCH | Ft. Lauderdale, FL | Citibank, N.A. |
| $150,000–350,000 | WORD OF LIFE KINGDOM CHURCH | Ft. Lauderdale, FL | Citibank, N.A. |
| $150,000–350,000 | WORLD ASIA LOGISTICS, INC. | SOUTH SAN FRANCISCO, CA | Citibank, N.A. |
| $1–2 million | WORLD EMBLEM INTERNATIONAL, INC. | HOLLYWOOD, FL | Citibank, N.A. |
| $2–5 million | WORLD ENERGY LLC | Boston, MA | Citibank, N.A. |
| $2–5 million | WORLD ENERGY, LLC | BOSTON, MA | Citibank, N.A. |
| $350,000–1 million | WORLD EQUITY GROOUP, INC. | Arlington Heights, IL | Citibank, N.A. |
| $1–2 million | WORLD JOINT CORP. | New York, NY | Citibank, N.A. |
| $1–2 million | WORLD JOINT CORP. | New York, NY | Citibank, N.A. |
| $350,000–1 million | WORLD JOURNAL LLC | Whitestone, NY | Citibank, N.A. |
| $350,000–1 million | WORLD JOURNAL, LLC | WHITESTONE, NY | Citibank, N.A. |
| $150,000–350,000 | WORLD SINGLES LLC | Redmond, WA | Citibank, N.A. |
| $350,000–1 million | WORLDATA INFOCENTER INC. | Boca Raton, FL | Citibank, N.A. |
| $350,000–1 million | WORLDATA INFOCENTER, INC. | BOCA RATON, FL | Citibank, N.A. |
| $1–2 million | WORLDNET INTERNATIONAL COURIERS INC. | Springfield Gardens, NY | Citibank, N.A. |
| $1–2 million | WORLDNET INTERNATIONAL COURIERS, INC. | SPRINGFIELD GARDENS, NY | Citibank, N.A. |
| $150,000–350,000 | WORLDWIDE CARGO SERVICES, INC. | VALLEY STREAM, NY | Citibank, N.A. |
| $150,000–350,000 | WORLDWIDE PUPPIES AND KITTENS | bellmore, NY | Citibank, N.A. |
| $150,000–350,000 | WORLDWIDE SUPERABRASIVES LLC | Boynton Beach, FL | Citibank, N.A. |
| $150,000–350,000 | WORLDWIDE SUPERABRASIVES, LLC | Boynton Beach, FL | Citibank, N.A. |
| $150,000–350,000 | WTC CONSULTING INC | Monrovia, CA | Citibank, N.A. |
| $150,000–350,000 | WTC CONSULTING INC | Monrovia, CA | Citibank, N.A. |
| $350,000–1 million | WTG-GAUS INC | NEW YORK, NY | Citibank, N.A. |
| $150,000–350,000 | WUERSCH AND GERING LLP | New York, NY | Citibank, N.A. |
| $350,000–1 million | WWWORLD MEDIA INC. | Miami, FL | Citibank, N.A. |
| $350,000–1 million | WWWORLD MEDIA, INC. | MIAMI, FL | Citibank, N.A. |
| $350,000–1 million | XCELTRAIT INC. | Naperville, IL | Citibank, N.A. |
| $350,000–1 million | XCELTRAIT INC. | Naperville, IL | Citibank, N.A. |
| $150,000–350,000 | XDFOUR, LLC | South Hackensack, NJ | Citibank, N.A. |
| $150,000–350,000 | XIANGSHENG MEDICINE P.C. | New york, NY | Citibank, N.A. |
| $150,000–350,000 | XL VAPE LLC | Torrance, CA | Citibank, N.A. |
| $1–2 million | XOR SECURITY, LLC | FALLS CHURCH, VA | Citibank, N.A. |
| $150,000–350,000 | XPRESS FREIGHT SERVICES, INC. | Doral, FL | Citibank, N.A. |
| $1–2 million | XSELL TECHNOLOGIES, INC. | CHICAGO, IL | Citibank, N.A. |
| $350,000–1 million | XSS, INC | Ontario, CA | Citibank, N.A. |
| $350,000–1 million | Y.C. CABLE USA INC. | Fremont, CA | Citibank, N.A. |