| $350,000–1 million | PLASTIC ENGINEERING & TECHNICAL SERVICES, INC. | AUBURN HILLS, MI | Comerica Bank |
| $150,000–350,000 | PLASTIC SERVICE CENTERS INC. | Clinton Township, MI | Comerica Bank |
| $150,000–350,000 | PLASTIC SERVICE CENTERS, INC. | Clinton Township, MI | Comerica Bank |
| $150,000–350,000 | PLASTIC SURGEONS INSTITUTE A MEDICAL CORPORATION | Mountain View, CA | Comerica Bank |
| $150,000–350,000 | PLASTIC SURGEONS INSTITUTE, A MEDICAL CORPORATION | Mountain View, CA | Comerica Bank |
| $5–10 million | PLASTIKON INDUSTRIES | HAYWARD, CA | Comerica Bank |
| $1–2 million | PLASTOMER CORPORATION | Livonia, MI | Comerica Bank |
| $1–2 million | PLASTOMER CORPORATION | Livonia, MI | Comerica Bank |
| $150,000–350,000 | PLATINUM AND GOLD JEWELRY & LOAN | LANCASTER, CA | Comerica Bank |
| $150,000–350,000 | PLATSAS GROUP HOLDINGS L.L.C. | Houston, TX | Comerica Bank |
| $150,000–350,000 | PLATSAS GROUP HOLDINGS, L.L.C. | HOUSTON, TX | Comerica Bank |
| $1–2 million | PLAYER'S POKER CLUB INC | Ventura, CA | Comerica Bank |
| $1–2 million | PLAYER'S POKER CLUB, INC | VENTURA, CA | Comerica Bank |
| $150,000–350,000 | PLOTNIK, FEINBERG AND ASSOCIATES, P.C. | Lathrup Village, MI | Comerica Bank |
| $350,000–1 million | PLUM MARKET CORPORATION, INC. | FARMINGTON HILLS, MI | Comerica Bank |
| $350,000–1 million | PLUM MARKET FOOD SERVICE LLC | Farmington Hills, MI | Comerica Bank |
| $350,000–1 million | PLUM MARKET FOOD SERVICE, LLC | Farmington Hills, MI | Comerica Bank |
| $150,000–350,000 | PLUTO POST PRODUCTIONS INC. | Birmingham, MI | Comerica Bank |
| $150,000–350,000 | PLUTO POST PRODUCTIONS, INC. | Troy, MI | Comerica Bank |
| $150,000–350,000 | PLYMOUTH DONUT, INC. | Plymouth, MI | Comerica Bank |
| $150,000–350,000 | PM INTERNATIONAL, LLC | Santa Monica, CA | Comerica Bank |
| $2–5 million | PMA CONSULTANTS, L.L.C. | Detroit, MI | Comerica Bank |
| $350,000–1 million | PMP ENTERPRISES INC. | Troy, MI | Comerica Bank |
| $350,000–1 million | PMP ENTERPRISES, INC. | Troy, MI | Comerica Bank |
| $150,000–350,000 | PNEO, LLC | DENTON, TX | Comerica Bank |
| $350,000–1 million | PNEUMATIC TRUCKING INC. | Cement City, MI | Comerica Bank |
| $350,000–1 million | PNEUMATIC TRUCKING, INC. | Cement City, MI | Comerica Bank |
| $150,000–350,000 | POCKET ACES LLC | Phoenix, AZ | Comerica Bank |
| $150,000–350,000 | POINTE ALARM LLC | GROSSE POINTE WOODS, MI | Comerica Bank |
| $150,000–350,000 | POINTE ALARM LLC | Grosse Pointe Woods, MI | Comerica Bank |
| $150,000–350,000 | POINTE FAMILY DENTISTRY | GROSSE POINTE FARMS, MI | Comerica Bank |
| $350,000–1 million | POLLUTION CONTROL PRODUCTS CO. | DALLAS, TX | Comerica Bank |
| $1–2 million | POLYTRONIX INC. | Richardson, TX | Comerica Bank |
| $150,000–350,000 | PONCE-FUESS ENGINEERING, LLC | Dallas, TX | Comerica Bank |
| $1–2 million | PORT CHARLOTTE AUTO RETAIL, INC. | PORT CHARLOTTE, FL | Comerica Bank |
| $350,000–1 million | PORT CITY RACING INC. | Coopersville, MI | Comerica Bank |
| $350,000–1 million | PORT CITY RACING, INC. | COOPERSVILLE, MI | Comerica Bank |
| $150,000–350,000 | PORT HOUSTON VALVE SERVICE INC. | Houston, TX | Comerica Bank |
| $150,000–350,000 | PORT HOUSTON VALVE SERVICE INC. | Houston, TX | Comerica Bank |
| $5–10 million | PORT LOGISTICS GROUP INC | WALNUT, CA | Comerica Bank |
| $350,000–1 million | PORTER SYSTEMS INC | NOVI, MI | Comerica Bank |
| $150,000–350,000 | POSEY LOGISTICS INC | LAKE ORION, MI | Comerica Bank |
| $350,000–1 million | POST-ACUTE REHAB SOLUTIONS, LLC | Plano, TX | Comerica Bank |
| $150,000–350,000 | POWER FEED-THRU SYSTEMS AND CONNECTORS LLC | Deer Park, TX | Comerica Bank |
| $150,000–350,000 | POWER FEED-THRU SYSTEMS AND CONNECTORS, LLC | DEER PARK, TX | Comerica Bank |
| $150,000–350,000 | POWER TECHNIQUES, INC | Berkley, MI | Comerica Bank |
| $350,000–1 million | POWERHOUSE COMBUSTION & MECHANICAL CORPORATION | Santa Ana, CA | Comerica Bank |
| $150,000–350,000 | POWERS TAYLOR LLP | Dallas, TX | Comerica Bank |
| $150,000–350,000 | POWERS TAYLOR LLP | Dallas, TX | Comerica Bank |
| $1–2 million | PRECAST CONCRETE TECHNOLOGY UNLIMITED,LLC. | Olivehurst, CA | Comerica Bank |
| $1–2 million | PRECAST CONCRETE TECHNOLOGY UNLIMITEDLLC. | Olivehurst, CA | Comerica Bank |
| $350,000–1 million | PRECISE FOOD INDEGREDIENTS, INC. | Carrollton, TX | Comerica Bank |
| $350,000–1 million | PRECISE HEALTH CARE SERVICES, LLC | Detroit, MI | Comerica Bank |
| $350,000–1 million | PRECISION COATINGS, INC. | Walled Lake, MI | Comerica Bank |
| $150,000–350,000 | PREFERRED DENTAL PRACTICE P.C. | Eastpointe, MI | Comerica Bank |
| $150,000–350,000 | PREFERRED DENTAL PRACTICE P.C. | Eastpointe, MI | Comerica Bank |
| $1–2 million | PREFERRED HEALTHCARE REGISTRY, INC. | San Diego, CA | Comerica Bank |
| $2–5 million | PREFIX CORPORATION | ROCHESTER HILLS, MI | Comerica Bank |
| $350,000–1 million | PREMIER FAMILY HEALTH, P.A. | Wellington, FL | Comerica Bank |
| $150,000–350,000 | PREMIER PLAYER PROVIDERS INC. | San Leandro, CA | Comerica Bank |
| $150,000–350,000 | PREMIER PLAYER PROVIDERS, INC. | San Leandro, CA | Comerica Bank |
| $350,000–1 million | PREMIER PROPERTY & LANDSCAPE MANAGEMENT INC. | PLANO, TX | Comerica Bank |
| $2–5 million | PREMIER TECH INC | Salt Lake City, UT | Comerica Bank |
| $350,000–1 million | PRESCOTT MOTORS, INC. | PRESCOTT, AZ | Comerica Bank |
| $350,000–1 million | PRESERVATION TREE SERVICES, INC. | DALLAS, TX | Comerica Bank |
| $1–2 million | PRESTIGE CHRYSLER JEEP DODGE LLC | LAS VEGAS, NV | Comerica Bank |
| $150,000–350,000 | PRESTIGE EMERGENCY ROOM LLC | San Antonio, TX | Comerica Bank |
| $5–10 million | PRESTIGE MAINTENANCE USA, LTD. | PLANO, TX | Comerica Bank |
| $150,000–350,000 | PRESTON CREEK MONTESSORI LLC | Plano, TX | Comerica Bank |
| $5–10 million | PRESTON PIPELINES INC. | MILPITAS, CA | Comerica Bank |
| $350,000–1 million | PRICE DISTRIBUTING COMPANY | ENNIS, TX | Comerica Bank |
| $1–2 million | PRIDE DISPOSAL COMPANY | SHERWOOD, OR | Comerica Bank |
| $5–10 million | PRIDGEON & CLAY, INC. | GRAND RAPIDS, MI | Comerica Bank |
| $2–5 million | PRIMAL PET FOODS INC | FAIRFIELD, CA | Comerica Bank |
| $150,000–350,000 | PRIME ONE CONTRACTING L.L.C. | Kentwood, MI | Comerica Bank |
| $1–2 million | PRINTWELL ACQUISITION COMPANY INC. | Taylor, MI | Comerica Bank |
| $1–2 million | PRINTWELL ACQUISITION COMPANY, INC. | Taylor, MI | Comerica Bank |
| $350,000–1 million | PRIORITY HOME LENDING, LLC | BOTHELL, WA | Comerica Bank |
| $150,000–350,000 | PRIVILEGE GROUP, INC. | Detroit, MI | Comerica Bank |
| $1–2 million | PRIVY, INC. | BOSTON, MA | Comerica Bank |
| $2–5 million | PRIZER PAINTER STOVE WORKS INC | BLANDON, PA | Comerica Bank |
| $1–2 million | PROCESSUNITY, INC. | CONCORD, MA | Comerica Bank |
| $1–2 million | PRODUCTION SAW AND MACHINERY CO. | Clarklake, MI | Comerica Bank |
| $1–2 million | PRODUCTION SAW AND MACHINERY CO. | Clarklake, MI | Comerica Bank |
| $350,000–1 million | PRODUCTION SPRING LLC | Troy, MI | Comerica Bank |
| $350,000–1 million | PRODUCTION SPRING, LLC | Troy, MI | Comerica Bank |
| $350,000–1 million | PROFESSIONAL ENDODONTICS PC | Southfield, MI | Comerica Bank |
| $350,000–1 million | PROFESSIONAL ENDODONTICS, PC | Southfield, MI | Comerica Bank |
| $150,000–350,000 | PROFESSIONAL RESTAURANT SERVICES INC. | Sterling Heights, MI | Comerica Bank |
| $150,000–350,000 | PROFESSIONAL RESTAURANT SERVICES, INC. | STERLING HEIGHTS, MI | Comerica Bank |
| $150,000–350,000 | PROFESSIONAL SERVICING INC | NEWPORT BEACH, CA | Comerica Bank |
| $150,000–350,000 | PROFESSIONAL SERVICING INC | Newport Beach, CA | Comerica Bank |
| $350,000–1 million | PROFESSIONAL SPRINKLER INCORPORATED | Wixom, MI | Comerica Bank |
| $350,000–1 million | PROFESSIONAL SPRINKLER, INCORPORATED | Wixom, MI | Comerica Bank |
| $350,000–1 million | PROGRESSIVE ALTERNATIVES, INC. | Kalamazoo, MI | Comerica Bank |
| $350,000–1 million | PROGRESSIVE ALTERTNATIVES INC. | Kalamazoo, MI | Comerica Bank |
| $350,000–1 million | PROGRESSIVE DISTRIBUTION CENTERS, INC. | Melvindale, MI | Comerica Bank |
| $150,000–350,000 | PROGRESSIVE ELECTRIC CORPORATION | Livonia, MI | Comerica Bank |
| $150,000–350,000 | PROGRESSIVE FIRE AND FLOOD INC. | Houston, TX | Comerica Bank |
| $150,000–350,000 | PROGRESSIVE FIRE AND FLOOD, INC. | Houston, TX | Comerica Bank |