| $150,000–350,000 | SILVER FOAM DISTRIBUTING CO. | Jackson, MI | Comerica Bank |
| $350,000–1 million | SIMARN LIMITED LIABILITY COMPANY | Irving, TX | Comerica Bank |
| $350,000–1 million | SIMARN LIMITED LIABILITY COMPANY | Irving, TX | Comerica Bank |
| $5–10 million | SIMCO ELECTRONICS | SANTA CLARA, CA | Comerica Bank |
| $350,000–1 million | SIMI VALLEY PARTNERS, LLC | SIMI VALLEY, CA | Comerica Bank |
| $150,000–350,000 | SIMPLY T & T INC | Richardson, TX | Comerica Bank |
| $350,000–1 million | SIRMAX NORTH AMERICA INC. | Anderson, IN | Comerica Bank |
| $150,000–350,000 | SIRMAX NORTH AMERICA, INC. | ANDERSON, IN | Comerica Bank |
| $150,000–350,000 | SKA CONSULTING, L.P. | HOUSTON, TX | Comerica Bank |
| $150,000–350,000 | SKILLMAN CHURCH OF CHRIST | Dallas, TX | Comerica Bank |
| $350,000–1 million | SKINNER SOUTHWEST AUTOMOTIVE, LLC | ROSENBERG, TX | Comerica Bank |
| $350,000–1 million | SKORO ENTERPRISES LLC | EULESS, TX | Comerica Bank |
| $150,000–350,000 | SKW AUTOMATION INC. | CLARKLAKE, MI | Comerica Bank |
| $150,000–350,000 | SKYLINE CAMP AND CONFERENCE CENTER | Birmingham, MI | Comerica Bank |
| $150,000–350,000 | SLOAN ENVIRONMENTAL SERVICES INC. | Taylor, MI | Comerica Bank |
| $150,000–350,000 | SMART HOMES INC | Mason, MI | Comerica Bank |
| $150,000–350,000 | SMART HOMES, INC. | Mason, MI | Comerica Bank |
| $150,000–350,000 | SMARTORG INC. | San Jose, CA | Comerica Bank |
| $150,000–350,000 | SMARTORG, INC. | San Jose, CA | Comerica Bank |
| $150,000–350,000 | SMILLIE PLUMBING AND HEATING, INC. | Freeland, MI | Comerica Bank |
| $2–5 million | SMM FACILITIES, INC. | SAN JOSE, CA | Comerica Bank |
| $2–5 million | SMW MFG, INC. | TAYLOR, MI | Comerica Bank |
| $350,000–1 million | SND MANUFACTURING LTD | Dallas, TX | Comerica Bank |
| $350,000–1 million | SND MANUFACTURING LTD | DALLAS, TX | Comerica Bank |
| $150,000–350,000 | SNYDER & SNYDER P.A. | Davie, FL | Comerica Bank |
| $150,000–350,000 | SNYDER AND SNYDER, P.A. | Daive, FL | Comerica Bank |
| $150,000–350,000 | SO-WEST INC | Dallas, TX | Comerica Bank |
| $150,000–350,000 | SO-WEST, INC | Dallas, TX | Comerica Bank |
| $350,000–1 million | SOCI, LP | ALLEN, TX | Comerica Bank |
| $350,000–1 million | SOCIAL SAFEGUARD, INC | CHARLOTTESVILLE, VA | Comerica Bank |
| $1–2 million | SOHN LINEN SERVICE INC | Lansing, MI | Comerica Bank |
| $1–2 million | SOHN LINEN SERVICE, INC | Lansing, MI | Comerica Bank |
| $5–10 million | SOIL AND MATERIALS ENGINEERS, INC. | PLYMOUTH, MI | Comerica Bank |
| $350,000–1 million | SOLAR TECH ENERGY SYSTEMS INC. | El Cajon, CA | Comerica Bank |
| $350,000–1 million | SOLAR TECH ENERGY SYSTEMS, INC. | EL CAJON, CA | Comerica Bank |
| $350,000–1 million | SOLATA FOODS, LLC | NEWBURGH, NY | Comerica Bank |
| $1–2 million | SOLID GEAR, INC | Plano, TX | Comerica Bank |
| $150,000–350,000 | SOLID INDUSTRIES LLC | Houston, TX | Comerica Bank |
| $350,000–1 million | SOLID WASTES OF WILLITS, INC. | Willits, CA | Comerica Bank |
| $350,000–1 million | SOLIZE USA CORPORATION | Livonia, MI | Comerica Bank |
| $1–2 million | SOLLID CABINETRY LLC | TEMPE, AZ | Comerica Bank |
| $150,000–350,000 | SOLOMON FRIEDMAN ADVERTISING LIMITED LIABILITY COMPANY | Troy, MI | Comerica Bank |
| $150,000–350,000 | SOLOMON FRIEDMAN ADVERTISING LIMITED LIABILITY COMPANY | Troy, MI | Comerica Bank |
| $1–2 million | SOLOPOINT SOLUTIONS, INC. | SANTA CLARA, CA | Comerica Bank |
| $5–10 million | SOLUTIONZ VIDEOCONFERENCING, INC | LOS ANGELES, CA | Comerica Bank |
| $1–2 million | SOMAT ENGINEERING, INC. | DETROIT, MI | Comerica Bank |
| $150,000–350,000 | SOMERSET GYNECOLOGY AND OBSTETRICS, P.C. | TROY, MI | Comerica Bank |
| $350,000–1 million | SOMNOWARE HEALTHCARE SYSTEMS INC. | Sunnyvale, CA | Comerica Bank |
| $150,000–350,000 | SOMNOWARE HEALTHCARE SYSTEMS INC. | Sunnyvale, CA | Comerica Bank |
| $150,000–350,000 | SONIMA-US CORP | Lake Orion, MI | Comerica Bank |
| $150,000–350,000 | SONOMA COUNTY RESOURCE RECOVERY | Cotati, CA | Comerica Bank |
| $350,000–1 million | SONOMA GRAPHIC PRODUCTS CORP. | San Jose, CA | Comerica Bank |
| $350,000–1 million | SOROC ACQUISITION CORPORATION | BURTON, MI | Comerica Bank |
| $150,000–350,000 | SOUND PLANNING COMMUNICATIONS, INC. | REDFORD, MI | Comerica Bank |
| $150,000–350,000 | SOUNDCHECK LLC | Los Angeles, CA | Comerica Bank |
| $150,000–350,000 | SOURCE FOR WOMEN OF HOUSTON INC | Houston, TX | Comerica Bank |
| $150,000–350,000 | SOURCE FOR WOMEN OF HOUSTON INC | Houston, TX | Comerica Bank |
| $2–5 million | SOUTH BAY MOTORS, LLC | HAWTHORNE, CA | Comerica Bank |
| $150,000–350,000 | SOUTH BAY UROLOGY MEDICAL GROUP INC. | Torrance, CA | Comerica Bank |
| $150,000–350,000 | SOUTH MICHIGAN FOOD BANK | Battle Creek, MI | Comerica Bank |
| $150,000–350,000 | SOUTH OAKLAND GASTROENTEROLOGY ASSOCIATES P.C. | Farmington, MI | Comerica Bank |
| $150,000–350,000 | SOUTH OAKLAND GASTROENTEROLOGY ASSOCIATES, P.C. | FARMINGTON, MI | Comerica Bank |
| $350,000–1 million | SOUTHEAST TEXAS MEDICAL VENTURES LLC | HUMBLE, TX | Comerica Bank |
| $350,000–1 million | SOUTHEAST TEXAS MEDICAL VENTURES LLC | Humble, TX | Comerica Bank |
| $150,000–350,000 | SOUTHERN ARCHITECTURAL SYSTEMS,INC. | Houston, TX | Comerica Bank |
| $2–5 million | SOUTHERN CALIFORNIA SOUND IMAGE | ESCONDIDO, CA | Comerica Bank |
| $2–5 million | SOUTHERN CALIFORNIA SOUND IMAGE | Escondido, CA | Comerica Bank |
| $1–2 million | SOUTHERN COUNTIES LUBRICANTS, LLC | ORANGE, CA | Comerica Bank |
| $150,000–350,000 | SOUTHLAND STONE USA INC | North Hollywood, CA | Comerica Bank |
| $150,000–350,000 | SOUTHLAND STONE USA. INC. | NORTH HOLLYWOOD, CA | Comerica Bank |
| $350,000–1 million | SOUTHOLD RECYCLING LLC | CUTCHOGUE, NY | Comerica Bank |
| $150,000–350,000 | SOUTHWEST DIAMOND CUTTERS | Dallas, TX | Comerica Bank |
| $150,000–350,000 | SOUTHWEST DIAMOND CUTTERS | Dallas, TX | Comerica Bank |
| $350,000–1 million | SOUTHWEST FREIGHT, INC. | Houston, TX | Comerica Bank |
| $1–2 million | SOUTHWEST SOLUTIONS GROUP INC | LEWISVILLE, TX | Comerica Bank |
| $150,000–350,000 | SOUTHWESTERN PETROLEUM CORPORATION | FORT WORTH, TX | Comerica Bank |
| $150,000–350,000 | SPACE CITY MACHINE & TOOL COMPANY | HOUSTON, TX | Comerica Bank |
| $150,000–350,000 | SPACE CITY MACHINE & TOOL COMPANY | Houston, TX | Comerica Bank |
| $350,000–1 million | SPACE COAST HEALTH FOUNDATION INC | ROCKLEDGE, FL | Comerica Bank |
| $150,000–350,000 | SPARKLING CLEAR INDUSTRIES, INC. | Houston, TX | Comerica Bank |
| $350,000–1 million | SPARTAN CARBIDE INCORPORATED | Fraser, MI | Comerica Bank |
| $350,000–1 million | SPARTAN CARBIDE INCORPORATED | Fraser, MI | Comerica Bank |
| $350,000–1 million | SPARTAN GRAPHICS, INC. | SPARTA, MI | Comerica Bank |
| $5–10 million | SPARTANBURG STEEL PRODUCTS, INC. | SPARTANBURG, SC | Comerica Bank |
| $150,000–350,000 | SPECIAL GARDENS INC | Redwood City, CA | Comerica Bank |
| $1–2 million | SPECIAL PRODUCTS & MANUFACTURING, INC. | ROCKWALL, TX | Comerica Bank |
| $150,000–350,000 | SPECIAL QUALITY ALLOYS INC | Humble, TX | Comerica Bank |
| $150,000–350,000 | SPECIAL QUALITY ALLOYS, INC | humble, TX | Comerica Bank |
| $350,000–1 million | SPECIAL TOOL & ENGINEERING, INC. | FRASER, MI | Comerica Bank |
| $150,000–350,000 | SPECIALTIES MANUFACTURING CO., INC. | St. Clair Shores, MI | Comerica Bank |
| $150,000–350,000 | SPECIALTY OPTICAL SYSTEMS, INC. | Dallas, TX | Comerica Bank |
| $350,000–1 million | SPECTRATEK TECHNOLOGIES INC. | Santa Fe Springs, CA | Comerica Bank |
| $350,000–1 million | SPECTRATEK TECHNOLOGIES, INC. | Santa Fe Springs, CA | Comerica Bank |
| $150,000–350,000 | SPECTRUM DIAMOND CORPORATION | PLANO, TX | Comerica Bank |
| $150,000–350,000 | SPECTRUM DIGITAL INCORPORATED | Stafford, TX | Comerica Bank |
| $150,000–350,000 | SPECTRUM SEMICONDUCTOR MATERIALS, INC. | San Jose, CA | Comerica Bank |
| $150,000–350,000 | SPEEDY FUEL, INC. | Los Angeles, CA | Comerica Bank |
| $350,000–1 million | SPI LLC | Shelby Township, MI | Comerica Bank |
| $350,000–1 million | SPI, LLC | SHELBY TOWNSHIP, MI | Comerica Bank |
| $350,000–1 million | SPIERER, WOODWARD, CORBALIS & GOLDBERG A PROFESSIONAL CORPOR | REDONDO BEACH, CA | Comerica Bank |