| $150,000–350,000 | SOPHIA SNOW HOUSE INC | WEST ROXBURY, MA | Eastern Bank |
| $350,000–1 million | SOUTH BOSTON CATHOLIC ACADEMY | South Boston, MA | Eastern Bank |
| $150,000–350,000 | SOUTH DINER LLP | Boston, MA | Eastern Bank |
| $150,000–350,000 | SOUTH DINER LLP | BOSTON, MA | Eastern Bank |
| $1–2 million | SOUTH END COMMUNITY HEALTH CENTER | BOSTON, MA | Eastern Bank |
| $350,000–1 million | SOUTH OF HIXBRIDGE LLC | Boston, MA | Eastern Bank |
| $350,000–1 million | SOUTH SHORE AUTISM CENTER, LLC | QUINCY, MA | Eastern Bank |
| $150,000–350,000 | SOUTH SHORE AUTOWORKS LLC | KINGSTON, MA | Eastern Bank |
| $350,000–1 million | SOUTH SHORE GENERATOR SERVICE, INC. | ROCHESTER, MA | Eastern Bank |
| $5–10 million | SOUTH SHORE MENTAL HEALTH CENTER, INC. | QUINCY, MA | Eastern Bank |
| $350,000–1 million | SOUTH SHORE PLAYHOUSE | Cohasset, MA | Eastern Bank |
| $150,000–350,000 | SOUTH SHORE PLAYHOUSE ASSOCIATES INC | COHASSET, MA | Eastern Bank |
| $350,000–1 million | SOUTH SHORE STARS, INC | EAST WEYMOUTH, MA | Eastern Bank |
| $150,000–350,000 | SOUTHEASTERN DENTAL CARE | LAKEVILLE, MA | Eastern Bank |
| $150,000–350,000 | SOUTHEASTERN DENTAL CARE | Lakeville, MA | Eastern Bank |
| $150,000–350,000 | SOUTHEASTERN PAINTING CO INC | EVERETT, MA | Eastern Bank |
| $150,000–350,000 | SOUTHERN N.H. POURED CONCRETE CONSTRUCTION, INC. | LONDONDERRY, NH | Eastern Bank |
| $150,000–350,000 | SOUTHERN NEW HAMPSHIRE VETERINARY REFERRAL HOSPITAL | MANCHESTER, NH | Eastern Bank |
| $150,000–350,000 | SP IMAGES LLC | FRANKLIN, MA | Eastern Bank |
| $350,000–1 million | SPARROW ENTERPISES, LTD. | EAST BOSTON, MA | Eastern Bank |
| $150,000–350,000 | SPECIAL OLYMPICS MASSACHUSETTS, INC. | MARLBOROUGH, MA | Eastern Bank |
| $150,000–350,000 | SPECIALTY KITCHENS, INC. | HUDSON, NH | Eastern Bank |
| $2–5 million | SPECTRUM MONTHLY, LLC | MANCHESTER, NH | Eastern Bank |
| $150,000–350,000 | SPENCER CONTRACTING CORPORATION | PEABODY, MA | Eastern Bank |
| $150,000–350,000 | SPENCER, SULLIVAN AND VOGT, INC. | CHARLESTOWN, MA | Eastern Bank |
| $150,000–350,000 | SPERRY FABRIC ARCHITECTURE INC | ROCHESTER, MA | Eastern Bank |
| $150,000–350,000 | SPINAL GROUP, INC | WEST YARMOUTH, MA | Eastern Bank |
| $350,000–1 million | SPINAL SYSTEMS INC | West Yarmouth, MA | Eastern Bank |
| $350,000–1 million | SPINAL SYSTEMS INC | WEST YARMOUTH, MA | Eastern Bank |
| $350,000–1 million | SPINAL TECHNOLOGY INC | West Yarmouth, MA | Eastern Bank |
| $350,000–1 million | SPINAL TECHNOLOGY, INC | WEST YARMOUTH, MA | Eastern Bank |
| $150,000–350,000 | SPIRIT OF ADVENTURE COUNCIL BSA | Woburn, MA | Eastern Bank |
| $150,000–350,000 | SPOON & FORK INC | Wellesley, MA | Eastern Bank |
| $150,000–350,000 | SPOON & FORK INC. | Wellesley, MA | Eastern Bank |
| $150,000–350,000 | SPORTSMEN'S TENNIS & ENR | Dorchester Center, MA | Eastern Bank |
| $350,000–1 million | SPORTSMEN'S TENNIS & ENRICHMENT CENTER | DORCHESTER CENTER, MA | Eastern Bank |
| $5–10 million | SPS NEW ENGLAND, INC. | SALISBURY, MA | Eastern Bank |
| $1–2 million | SSSH 3, INC. | ROCKY HILL, CT | Eastern Bank |
| $150,000–350,000 | ST ANTHONY SHRINE ORDER | Boston, MA | Eastern Bank |
| $150,000–350,000 | ST ANTHONY SHRINE ORDER OF FRIARS | BOSTON, MA | Eastern Bank |
| $150,000–350,000 | ST BOTOLPH CLUB INCORPORATED | Boston, MA | Eastern Bank |
| $1–2 million | ST MARY'S CENTER FOR WOMEN & CHILDREN, INC. | DORCHESTER, MA | Eastern Bank |
| $150,000–350,000 | ST MICHAEL PARISH | NORTH ANDOVER, MA | Eastern Bank |
| $150,000–350,000 | ST PETER ACADEMY INC | South Boston, MA | Eastern Bank |
| $150,000–350,000 | ST PETER ACADEMY INC | SOUTH BOSTON, MA | Eastern Bank |
| $150,000–350,000 | ST. AGATHA SCHOOL | MILTON, MA | Eastern Bank |
| $150,000–350,000 | ST. AGNES PARISH | ARLINGTON, MA | Eastern Bank |
| $350,000–1 million | ST. AUGUSTINE SCHOOL | ANDOVER, MA | Eastern Bank |
| $150,000–350,000 | ST. BRENDAN SCHOOL | Dorchester, MA | Eastern Bank |
| $150,000–350,000 | ST. FRANCIS OF ASSISI SCHOOL | BRAINTREE, MA | Eastern Bank |
| $150,000–350,000 | ST. MARY SCHOOL | WINCHESTER, MA | Eastern Bank |
| $150,000–350,000 | ST. MARY SCHOOL | Winchester, MA | Eastern Bank |
| $1–2 million | ST. MARY'S CENTER FOR WO | Dorchester, MA | Eastern Bank |
| $1–2 million | ST. MARY'S HIGH SCHOOL | LYNN, MA | Eastern Bank |
| $150,000–350,000 | ST. PATRICK SCHOOL | STONEHAM, MA | Eastern Bank |
| $150,000–350,000 | ST. PETER GRAMMAR SCHOOL | Cambridge, MA | Eastern Bank |
| $150,000–350,000 | ST. STEPHEN'S EPISCOPAL CHURCH | BOSTON, MA | Eastern Bank |
| $350,000–1 million | STADIUM AUTO BODY,INC | ALLSTON, MA | Eastern Bank |
| $350,000–1 million | STAFFORD MANUFACTURING CORP | WILMINGTON, MA | Eastern Bank |
| $2–5 million | STANLEY TREE SERVICE INC. | Smithfield, RI | Eastern Bank |
| $150,000–350,000 | STARBRO ELECTRIC CO, INC. | ROCKLAND, MA | Eastern Bank |
| $350,000–1 million | STATE ROOM INC | BOSTON, MA | Eastern Bank |
| $150,000–350,000 | STATIC CLEAN INTERNATIONAL, INC. | NORTH BILLERICA, MA | Eastern Bank |
| $150,000–350,000 | STENTECH PHOTO STENCIL LLC | Derry, NH | Eastern Bank |
| $350,000–1 million | STENTECH, INC. | Derry, NH | Eastern Bank |
| $150,000–350,000 | STEPHEN ELDRIDGE & COMPANY, INC. | MANCHESTER, NH | Eastern Bank |
| $350,000–1 million | STEPHEN T. DEANGELIS, INC. | BOSTON, MA | Eastern Bank |
| $350,000–1 million | STEVE CONNOLLY SEAFOOD C | Boston, MA | Eastern Bank |
| $350,000–1 million | STEVE CONNOLLY SEAFOOD CO | BOSTON, MA | Eastern Bank |
| $1–2 million | STEWART PROPERTY MANAGEMENT, INC | BEDFORD, NH | Eastern Bank |
| $150,000–350,000 | STONEBRIDGE HOMES INC | South Easton, MA | Eastern Bank |
| $150,000–350,000 | STONEBRIDGE HOMES, INC. | SOUTH EASTON, MA | Eastern Bank |
| $150,000–350,000 | STONEFACE BREWING COMPANY, LLC | PORTSMOUTH, NH | Eastern Bank |
| $1–2 million | STONHAM MOTOR CO INC | STONEHAM, MA | Eastern Bank |
| $150,000–350,000 | STOSS INC | Boston, MA | Eastern Bank |
| $150,000–350,000 | STOSS INC | SOUTH BOSTON, MA | Eastern Bank |
| $150,000–350,000 | STUDIO G ARCHITECTS, INC. | JAMAICA PLAIN, MA | Eastern Bank |
| $350,000–1 million | STURTEVANT, INC. | HANOVER, MA | Eastern Bank |
| $350,000–1 million | SUGARMAN & SUGARMAN PC | BOSTON, MA | Eastern Bank |
| $150,000–350,000 | SUGARMAN AND SUGARMAN P | BOSTON, MA | Eastern Bank |
| $150,000–350,000 | SULGRAVE INC DBA BOSTON | Boston, MA | Eastern Bank |
| $350,000–1 million | SULLIVAN BROS NISSAN INC | Kingston, MA | Eastern Bank |
| $350,000–1 million | SULLIVAN BROS NISSAN INC | KINGSTON, MA | Eastern Bank |
| $150,000–350,000 | SULLIVAN CONSTRUCTION, INC. | BEDFORD, NH | Eastern Bank |
| $1–2 million | SUNCOR STAINLESS INC. | PLYMOUTH, MA | Eastern Bank |
| $150,000–350,000 | SUNDIN ASSOCIATES INC | Natick, MA | Eastern Bank |
| $150,000–350,000 | SUNDIN ASSOCIATES, INC. | NATICK, MA | Eastern Bank |
| $350,000–1 million | SUNRISE SYSTEMS ELECTRON | Pembroke, MA | Eastern Bank |
| $350,000–1 million | SUNSRISE SESA TECHNOLOGIES | PEMBROKE, MA | Eastern Bank |
| $150,000–350,000 | SUNWEALTH POWER INC. | Cambridge, MA | Eastern Bank |
| $150,000–350,000 | SUNWEALTH POWER, INC. | CAMBRIDGE, MA | Eastern Bank |
| $150,000–350,000 | SUPINO'S RESTAURANT, INC. | DANVERS, MA | Eastern Bank |
| $150,000–350,000 | SUPINOS RESTAURANT INC | Danvers, MA | Eastern Bank |
| $350,000–1 million | SUPPORTIVE CARE INC | LAWRENCE, MA | Eastern Bank |
| $150,000–350,000 | SUSTAINABLE ENERGY ADVANTAGE, LLC | FRAMINGHAM, MA | Eastern Bank |
| $150,000–350,000 | SWAMPSCOTT REFRIGERATION, INC. | LYNN, MA | Eastern Bank |
| $150,000–350,000 | SWARTZ & SWARTZ P.C. | Boston, MA | Eastern Bank |
| $150,000–350,000 | SWARTZ & SWARTZ, P.C. | BOSTON, MA | Eastern Bank |
| $350,000–1 million | SYLVESTER SHEET METAL CORPORATION | MANCHESTER, NH | Eastern Bank |
| $150,000–350,000 | SYNTAGMA HOLDINGS LLC | Boston, MA | Eastern Bank |