| $2–5 million | PLYMOUTH PLACE, INC | LA GRANGE PARK, IL | Fifth Third Bank |
| $350,000–1 million | PMC SMART SOLUTIONS LLC | BLUE ASH, OH | Fifth Third Bank |
| $150,000–350,000 | PMI PHOTOGRAPHY INC | WAUCONDA, IL | Fifth Third Bank |
| $150,000–350,000 | PMI PHOTOGRAPHY INC. | Wauconda, IL | Fifth Third Bank |
| $150,000–350,000 | PNE USA, INC. | CHICAGO, IL | Fifth Third Bank |
| $150,000–350,000 | PNS MANAGEMENT LLC | Chicago, IL | Fifth Third Bank |
| $150,000–350,000 | PNS MANAGEMENT LLC | CHICAGO, IL | Fifth Third Bank |
| $350,000–1 million | PODIATRY ASSOCIATES OF INDIANA, P.C. | INDIANAPOLIS, IN | Fifth Third Bank |
| $150,000–350,000 | POHL AND AUBREY, PSC | LEXINGTON, KY | Fifth Third Bank |
| $150,000–350,000 | POL-TRAILER, CORP | SOUTH HOLLAND, IL | Fifth Third Bank |
| $150,000–350,000 | POLARIS ENGINEERING INC. | FRASER, MI | Fifth Third Bank |
| $1–2 million | POLARIS HOME FUNDING CORP | GRANDVILLE, MI | Fifth Third Bank |
| $150,000–350,000 | POLARITY ELECTRIC, INC. | HOLLAND, MI | Fifth Third Bank |
| $350,000–1 million | POLDER PRODUCTS LLC | Oxford, CT | Fifth Third Bank |
| $350,000–1 million | POLING & ASSOCIATES CO. L.P.A | Columbus, OH | Fifth Third Bank |
| $350,000–1 million | POLING & ASSOCIATES CO., L.P.A | COLUMBUS, OH | Fifth Third Bank |
| $350,000–1 million | POLISH NATIONAL ALLIANCE OF THE U.S. OF N.A. | CHICAGO, IL | Fifth Third Bank |
| $150,000–350,000 | POLLYANNA BREWING COMPANY | LEMONT, IL | Fifth Third Bank |
| $350,000–1 million | POLY VINYL CREATIONS INC | HUDSON, FL | Fifth Third Bank |
| $350,000–1 million | POLYWORKS USA, INC. | NOVI, MI | Fifth Third Bank |
| $150,000–350,000 | POME-GRANITE INC. | Grandville, MI | Fifth Third Bank |
| $150,000–350,000 | POME-GRANITE, INC. | GRANDVILLE, MI | Fifth Third Bank |
| $150,000–350,000 | POMPEII'S CUSTOM PLUMBING INC | Avon, OH | Fifth Third Bank |
| $150,000–350,000 | POMPEII'S CUSTOM PLUMBING, INC | AVON, OH | Fifth Third Bank |
| $150,000–350,000 | POMPONIO CONSTRUCTION INC. | South Lyon, MI | Fifth Third Bank |
| $350,000–1 million | POMPONIO CONSTRUCTION, INC. | SOUTH LYON, MI | Fifth Third Bank |
| $150,000–350,000 | PONTE VEDRA COMPLETE DENTISTRY, P.A. | PONTE VEDRA BEACH, FL | Fifth Third Bank |
| $350,000–1 million | PONTIAC PRODUCE COMPANY DBA BIG STAR ET AL | Chicago, IL | Fifth Third Bank |
| $350,000–1 million | PONTIAC PRODUCE COMPANY, INC | CHICAGO, IL | Fifth Third Bank |
| $150,000–350,000 | POOLE AND THOMAS PEDIATRICS PLC | Lexington, KY | Fifth Third Bank |
| $150,000–350,000 | POOLE AND THOMAS PEDIATRICS, PLC | LEXINGTON, KY | Fifth Third Bank |
| $350,000–1 million | POPS FOR CHAMPAGNE LTD. LLC | Chicago, IL | Fifth Third Bank |
| $150,000–350,000 | POPS FOR CHAMPAGNE LTD., LLC | CHICAGO, IL | Fifth Third Bank |
| $1–2 million | PORCARO STOLAREK METE PARTNERS LLC | Chicago, IL | Fifth Third Bank |
| $1–2 million | PORCARO STOLAREK METE PARTNERS, LLC | CHICAGO, IL | Fifth Third Bank |
| $2–5 million | PORK KING PACKING, INC. | MARENGO, IL | Fifth Third Bank |
| $350,000–1 million | PORRETTA & BERGMAN M.D. P.C. | Farmington Hills, MI | Fifth Third Bank |
| $350,000–1 million | PORRETTA & BERGMAN M.D., P.C. | FARMINGTON HILLS, MI | Fifth Third Bank |
| $150,000–350,000 | PORT HURON E.N.T., P.C. | PORT HURON, MI | Fifth Third Bank |
| $150,000–350,000 | PORTABLE WELDING SERVICE, INC. | MILLS RIVER, NC | Fifth Third Bank |
| $150,000–350,000 | PORTAGE OIL COMPANY | Portage, MI | Fifth Third Bank |
| $150,000–350,000 | PORTAGE OIL COMPANY | PORTAGE, MI | Fifth Third Bank |
| $2–5 million | POWDER PROCESSING & TECHNOLOGY | VALPARAISO, IN | Fifth Third Bank |
| $350,000–1 million | POWELL MOVING & STORAGE, INC. | GRAND RAPIDS, MI | Fifth Third Bank |
| $150,000–350,000 | POWER BRAKE DIES INC. | South Holland, IL | Fifth Third Bank |
| $150,000–350,000 | POWER BRAKE DIES, INC. | SOUTH HOLLAND, IL | Fifth Third Bank |
| $150,000–350,000 | POWER CARTAGE | CHICAGO, IL | Fifth Third Bank |
| $150,000–350,000 | POWER CARTAGE INC. | Chicago, IL | Fifth Third Bank |
| $150,000–350,000 | PRACTICEPRO OF WESTERN OHIO, INC | SPRINGFIELD, OH | Fifth Third Bank |
| $150,000–350,000 | PRADO & RENTERIA CERTIFIED PUBLIC ACCOUNTANT PROF CORP | CHICAGO, IL | Fifth Third Bank |
| $350,000–1 million | PRAIRIE CROSSING LIVING & REHABILITATION CENTER, LLC | SKOKIE, IL | Fifth Third Bank |
| $150,000–350,000 | PRAIRIE PATH INVESTMENTS, LLC | CHICAGO, IL | Fifth Third Bank |
| $150,000–350,000 | PRAXIS S-10, LLC | SARASOTA, FL | Fifth Third Bank |
| $150,000–350,000 | PRECIOUS BLOOD CHURCH | DAYTON, OH | Fifth Third Bank |
| $150,000–350,000 | PRECISION ALARMTECH INC | EUCLID, OH | Fifth Third Bank |
| $150,000–350,000 | PRECISION CHROME INC. | Fox Lake, IL | Fifth Third Bank |
| $150,000–350,000 | PRECISION CHROME, INC. | FOX LAKE, IL | Fifth Third Bank |
| $1–2 million | PRECISION HEALTHCARE, INC. | Nashvillle, TN | Fifth Third Bank |
| $150,000–350,000 | PRECISION JIG AND FIXTURE SOUTH LLC | Duncan, SC | Fifth Third Bank |
| $150,000–350,000 | PRECISION JIG AND FIXTURE SOUTH, LLC | DUNCAN, SC | Fifth Third Bank |
| $150,000–350,000 | PRECISION MANAGEMENT CORPORATION | MADISONVILLE, KY | Fifth Third Bank |
| $150,000–350,000 | PRECISION MEASURING CORP. | Fraser, MI | Fifth Third Bank |
| $150,000–350,000 | PRECISION MEASURING CORP. | FRASER, MI | Fifth Third Bank |
| $350,000–1 million | PRECISION STAMPING CO. INC. | Howell, MI | Fifth Third Bank |
| $350,000–1 million | PRECISION STAMPING CO., INC. | HOWELL, MI | Fifth Third Bank |
| $350,000–1 million | PRECISION SUPPORT SERVICES LLC | Bingham Farms, MI | Fifth Third Bank |
| $150,000–350,000 | PRECISION SUPPORT SERVICES LLC | BINGHAM FARMS, MI | Fifth Third Bank |
| $350,000–1 million | PRECITEC INC. | WIXOM, MI | Fifth Third Bank |
| $150,000–350,000 | PRECIZION INSTALLATIONS INC | Tampa, FL | Fifth Third Bank |
| $150,000–350,000 | PRECIZION INSTALLATIONS, INC. | TAMPA, FL | Fifth Third Bank |
| $350,000–1 million | PREFERRED CARE AT MERCER LIMITED LIABILITY COMPANY | EWING, NJ | Fifth Third Bank |
| $350,000–1 million | PREFERRED CARE AT OLD BRIDGE LLC | OLD BRIDGE, NJ | Fifth Third Bank |
| $150,000–350,000 | PREFERRED DISABILITY MANAGEMENT, L.L.C. | CARMEL, IN | Fifth Third Bank |
| $350,000–1 million | PREFERRED TANK & TOWER MAINTENANCE DIVISION INCORPORATED | HENDERSON, KY | Fifth Third Bank |
| $350,000–1 million | PREFERRED TANK & TOWER MAINTENANCE DIVISION INCORPORATED | Henderson, KY | Fifth Third Bank |
| $150,000–350,000 | PREFERRED TURF EQUIPMENT, INC. | SARASOTA, FL | Fifth Third Bank |
| $2–5 million | PREMIER AUTOMATION CONTRACTORS, INC. | FLINT, MI | Fifth Third Bank |
| $150,000–350,000 | PREMIER GOLD, SILVER AND COIN ASSOCIATION LLC | OTTAWA, OH | Fifth Third Bank |
| $150,000–350,000 | PREMIER HARDWOOD FLOORS INC | N RIDGEVILLE, OH | Fifth Third Bank |
| $2–5 million | PREMIER INTEGRATED MEDICAL ASSOCIATES, LTD. | CINCINNATI, OH | Fifth Third Bank |
| $150,000–350,000 | PREMIER LIVING MANAGEMENT L.L.C | Sterling Heights, MI | Fifth Third Bank |
| $150,000–350,000 | PREMIER LIVING MANAGEMENT L.L.C | Bloomfield, MI | Fifth Third Bank |
| $150,000–350,000 | PREMIER OFFICE INSTALLATIONS, INC. | FLAT ROCK, MI | Fifth Third Bank |
| $2–5 million | PREMIER PHYSICIANS CENTERS, INC. | WESTLAKE, OH | Fifth Third Bank |
| $350,000–1 million | PREMIER PRINT & SERVICES GROUP, INC. | CHICAGO, IL | Fifth Third Bank |
| $150,000–350,000 | PREMIER PROTOTYPE | STERLING HEIGHTS, MI | Fifth Third Bank |
| $150,000–350,000 | PREMIER PROTOTYPE | STERLING HEIGHTS, MI | Fifth Third Bank |
| $150,000–350,000 | PREMIER SECURITY SERVICES INC. | ODESSA, FL | Fifth Third Bank |
| $150,000–350,000 | PREMIER SOUTHERN TICKET CO. INC | Cincinnati, OH | Fifth Third Bank |
| $150,000–350,000 | PREMIER SYSTEMS INC. | Indianapolis, IN | Fifth Third Bank |
| $150,000–350,000 | PREMIER SYSTEMS, INC | INDIANAPOLIS, IN | Fifth Third Bank |
| $150,000–350,000 | PREMIERCARE CONSULTING LLC | NAPERVILLE, IL | Fifth Third Bank |
| $150,000–350,000 | PREMIERCARE ILLINOIS, INC. | WINDERMERE, FL | Fifth Third Bank |
| $350,000–1 million | PREMIERCARE TENNESSEE, INC. | WINDERMERE, FL | Fifth Third Bank |
| $350,000–1 million | PREMIERTOX 2.0 INC. | Russell Springs, KY | Fifth Third Bank |
| $350,000–1 million | PREMIERTOX 2.0, INC. | RUSSELL SPRINGS, KY | Fifth Third Bank |
| $150,000–350,000 | PREMIUM STEEL SALES LLC | EUCLID, OH | Fifth Third Bank |
| $150,000–350,000 | PREMIUM STEEL SALES LLC | Euclid, OH | Fifth Third Bank |
| $150,000–350,000 | PREMIUM SURGE PROMOTIONS | CHICAGO, IL | Fifth Third Bank |
| $150,000–350,000 | PREMIUM SURGE PROMOTIONS LLC | Chicago, IL | Fifth Third Bank |