| $150,000–350,000 | LITTLE ANGELS | West New York, NJ | Customers Bank |
| $150,000–350,000 | LITTLE ANGELS ACADEMY | Riverdale, GA | Customers Bank |
| $350,000–1 million | LITTLE AZ SHOP, LLC | Phoenix, AZ | Customers Bank |
| $150,000–350,000 | LITTLE STAR PRESCHOOL TOO CORPORATION | San Francisco, CA | Customers Bank |
| $150,000–350,000 | LIVE DESIGN PRODUCTIONS INC | Eagan, MN | Customers Bank |
| $350,000–1 million | LIVELIKE INC. | NEW YORK, NY | Customers Bank |
| $150,000–350,000 | LIVING LARGE ENTERTAINMENT LLC | Atlanta, GA | Customers Bank |
| $350,000–1 million | LIVING WATERS HOME CARE, LLC | Sparta, NC | Customers Bank |
| $150,000–350,000 | LIVINGSTON CABINETS LLC | Coker, AL | Customers Bank |
| $1–2 million | LIVINGSTON S AND V OPERATIONS LLC | HUDSON, NY | Customers Bank |
| $150,000–350,000 | LIZZY JAMES DESIGNS INC. | Rancho Santa Fe, CA | Customers Bank |
| $150,000–350,000 | LJM TRUCKING LLC | Tacoma, WA | Customers Bank |
| $150,000–350,000 | LK SWIM SCHOOL, INC. | Los Angeles, CA | Customers Bank |
| $150,000–350,000 | LL BALLANCE DDS PLLC | Waynesville, NC | Customers Bank |
| $150,000–350,000 | LL BALLANCE, DDS, PLLC | Waynesville, NC | Customers Bank |
| $150,000–350,000 | LMJC LLC | Clearwater, FL | Customers Bank |
| $150,000–350,000 | LML ENTERPRISES INC | Las Vegas, NV | Customers Bank |
| $150,000–350,000 | LOCKWOOD'S ELECTRIC MOTOR SERVICE, INC. | Trenton, NJ | Customers Bank |
| $150,000–350,000 | LOGAN LANDSCAPE INC. | Thermal, CA | Customers Bank |
| $150,000–350,000 | LOGAN LANDSCAPE, INC. | Thermal, CA | Customers Bank |
| $1–2 million | LOGAN MARKETING GROUP LLC | Montgomeryville, PA | Customers Bank |
| $350,000–1 million | LOGI TRANS SERVICES CORP | Hialeah, FL | Customers Bank |
| $150,000–350,000 | LOIAOCONO INC | San Diego, CA | Customers Bank |
| $150,000–350,000 | LOKANTA LOCUST INC | Walnut Creek, CA | Customers Bank |
| $150,000–350,000 | LOL STAND UP COMEDY CORP | New York, NY | Customers Bank |
| $150,000–350,000 | LOLMAN ENTERPRISES INC | San Francisco, CA | Customers Bank |
| $150,000–350,000 | LONE STAR CONSTRUCTION GROUP | Elk Grove, CA | Customers Bank |
| $150,000–350,000 | LONG RIDGE FIRE COMPANY INC | Stamford, CT | Customers Bank |
| $350,000–1 million | LONG TERM CENTERS OF NEW ENGLAND, INC. | Wakefield, MA | Customers Bank |
| $350,000–1 million | LONG TERM CENTERS OF WRENTHAM, INC | Wrentham, MA | Customers Bank |
| $350,000–1 million | LOPEZ FARM LABOR CONTRACTOR | MECCA, CA | Customers Bank |
| $150,000–350,000 | LOR-ROB DAIRY FARM | East Bethany, NY | Customers Bank |
| $150,000–350,000 | LOS ARCOS OF NORTH CAROLINA 1 | Gastonia, NC | Customers Bank |
| $150,000–350,000 | LOS CHIVISTAS III | Greenville, NC | Customers Bank |
| $150,000–350,000 | LOS LEONES DE SAN PEDRO II INC | Braselton, GA | Customers Bank |
| $150,000–350,000 | LOS MOLES EL CERRITO INC | El Cerrito, CA | Customers Bank |
| $150,000–350,000 | LOU'S BLUES INC | Melbourne, FL | Customers Bank |
| $150,000–350,000 | LOUCA AND ASSOCIATES, LLC | Rocky Mount, NC | Customers Bank |
| $150,000–350,000 | LOUGHLIN PERSONNEL, LTD. | White Plains, NY | Customers Bank |
| $350,000–1 million | LOUTECH LLC. | Chino, CA | Customers Bank |
| $150,000–350,000 | LOVE BUSINESS LLC | Hollins, VA | Customers Bank |
| $150,000–350,000 | LOVELACE ENGINEERING, INC. | San Diego, CA | Customers Bank |
| $1–2 million | LOWCO LLC | Hudson, NY | Customers Bank |
| $150,000–350,000 | LOWE AVIATION COMPANY INC. | Macon, GA | Customers Bank |
| $150,000–350,000 | LOWERY PENA CONSTRUCTION COMPANY INC | Manteca, CA | Customers Bank |
| $150,000–350,000 | LP KOWALSKI INC | SAN LUIS OBISPO, CA | Customers Bank |
| $150,000–350,000 | LR EXPRESS | SAN FRANCISCO, CA | Customers Bank |
| $150,000–350,000 | LRPFD INC. | Lancaster, CA | Customers Bank |
| $150,000–350,000 | LS BARAJAS INC | Lake Placid, FL | Customers Bank |
| $150,000–350,000 | LUCENT PATHOLOGY PARTNERS INC | Sacramento, CA | Customers Bank |
| $150,000–350,000 | LUCKY 21 MANAGEMENT LLC | Roselle, NJ | Customers Bank |
| $150,000–350,000 | LUCKY SAKE LLC | Jersey Village, TX | Customers Bank |
| $150,000–350,000 | LUDIVINA GONZALES REGOSO | Cherry Valley, CA | Customers Bank |
| $150,000–350,000 | LUIS ARROYO | Orlando, FL | Customers Bank |
| $150,000–350,000 | LUIS WATKINS CUSTOM WROUGHT IRON LLC | Los Angeles, CA | Customers Bank |
| $150,000–350,000 | LUIS WATKINS CUSTOM WROUGHT IRON LLC | Los Angeles, CA | Customers Bank |
| $350,000–1 million | LUKA TRANSPORTATION INC | Lombard, IL | Customers Bank |
| $150,000–350,000 | LUKEA INC | Costa Mesa, CA | Customers Bank |
| $150,000–350,000 | LUKIN FAMILY DENTISTRY | Sugar Land, TX | Customers Bank |
| $150,000–350,000 | LUMA THERAPEUTICS | Millbrae, CA | Customers Bank |
| $350,000–1 million | LUNA MOTORS INC | Fullerton, CA | Customers Bank |
| $150,000–350,000 | LUND-LORIO INC | SAN JUAN CAPISTRANO, CA | Customers Bank |
| $350,000–1 million | LUSCIOUS FOODS INC. | San Anselmo, CA | Customers Bank |
| $350,000–1 million | LUSCIOUS FOODS, INC. | San Anselmo, CA | Customers Bank |
| $150,000–350,000 | LUSSO, INC. | San Jose, CA | Customers Bank |
| $350,000–1 million | LUXOR LIMO INC | BROOKLYN, NY | Customers Bank |
| $350,000–1 million | LUXOR LIMO INC | Brooklyn, NY | Customers Bank |
| $2–5 million | LUXURY OPTICAL HOLDINGS CO. | NEW YORK, NY | Customers Bank |
| $2–5 million | LUXURY OPTICAL HOLDINGS CO. | New York, NY | Customers Bank |
| $350,000–1 million | LVRG DISTRIBUTION CORPORATION | Irvine, CA | Customers Bank |
| $150,000–350,000 | LYFE MARKETING, LLC | Atlanta, GA | Customers Bank |
| $150,000–350,000 | LYONSTRONG TRAINING SYSTEMS LLC | Miami, FL | Customers Bank |
| $150,000–350,000 | M AND M FACTORY SERVICE LLC | Albemarle, NC | Customers Bank |
| $350,000–1 million | M&T PLUMBING HEATING CO. INC. | New York, NY | Customers Bank |
| $150,000–350,000 | M&VJ ENTERPRISE 1 INC | Marysville, WA | Customers Bank |
| $150,000–350,000 | M-B FARMS INC. | LeRoy, NY | Customers Bank |
| $350,000–1 million | M-FAST LLC | Plainfield, IL | Customers Bank |
| $350,000–1 million | M-W ELECTRIC INC | Red Springs, NC | Customers Bank |
| $350,000–1 million | M. COOKE INC | Boston, MA | Customers Bank |
| $150,000–350,000 | M.A.B. RENOVATION GROUP, CORP | New York, NY | Customers Bank |
| $350,000–1 million | M.J. REIDER ASSOCIATES, INC. | READING, PA | Customers Bank |
| $150,000–350,000 | M@N COASTLINE AUTO @ TIRE SERVICE INC | Los Alamitos, CA | Customers Bank |
| $150,000–350,000 | MAA AMBE FOODS LLC | Fullerton, PA | Customers Bank |
| $150,000–350,000 | MAC-MOD ANALYTICAL, INC | Chadds Ford, PA | Customers Bank |
| $150,000–350,000 | MACCHIALINA RESTAURANT LLC | Miami Beach, FL | Customers Bank |
| $150,000–350,000 | MACHIS MID-ATLANTIC, INC. | Clinton, MD | Customers Bank |
| $150,000–350,000 | MACLEOD INVESTMENTS, INC | Beverly Hills, CA | Customers Bank |
| $150,000–350,000 | MACON PERIODONTICS & IMPLANT DENTISTRY LLC | Macon, GA | Customers Bank |
| $350,000–1 million | MACROVEY LLC | Cumming, GA | Customers Bank |
| $150,000–350,000 | MACWEALTH ENTERPRISE | NEWPORT BEACH, CA | Customers Bank |
| $150,000–350,000 | MAD STEEL INC. | San Dimas, CA | Customers Bank |
| $150,000–350,000 | MAD STEEL, INC. | San Dimas, CA | Customers Bank |
| $150,000–350,000 | MADDIE'S BISTRO INC | North Hollywood, CA | Customers Bank |
| $150,000–350,000 | MADFAM, INC. | Fort Bragg, CA | Customers Bank |
| $1–2 million | MADISON COMMERCIAL REAL ESTATE SERVICE | LAKEWOOD, NJ | Customers Bank |
| $150,000–350,000 | MADISON SPECS, LLC | LAKEWOOD, NJ | Customers Bank |
| $150,000–350,000 | MADISON TITLE AGENCY, LLC | LAKEWOOD, NJ | Customers Bank |
| $150,000–350,000 | MAF INC | Atlanta, GA | Customers Bank |
| $150,000–350,000 | MAGIC CITY DOOR INC | Birmingham, AL | Customers Bank |
| $350,000–1 million | MAGIC SPRINGS HOLDINGS, LLC | HOT SPRINGS NATIONAL PARK, AR | Customers Bank |