| $350,000–1 million | SOUTHERN PRECISION SPRING CO., INC. | CHARLOTTE, NC | Fifth Third Bank |
| $350,000–1 million | SOUTHERN SPRING AND STAMPING | VENICE, FL | Fifth Third Bank |
| $350,000–1 million | SOUTHERN STATES ENTERPRISES, INC. | TAMPA, FL | Fifth Third Bank |
| $150,000–350,000 | SOUTHERN WINDING SERVICE INC | TAMPA, FL | Fifth Third Bank |
| $150,000–350,000 | SOUTHLAND COMMUNITY CHURCH | Greenwood, IN | Fifth Third Bank |
| $350,000–1 million | SOUTHLAND HOSE, INC. | SOUTH HOLLAND, IL | Fifth Third Bank |
| $350,000–1 million | SOUTHPORT EYE ASSOCIATES | CHICAGO, IL | Fifth Third Bank |
| $350,000–1 million | SOUTHPORT EYE ASSOCIATES LTD. | Chicago, IL | Fifth Third Bank |
| $150,000–350,000 | SOUTHWEST COMMUNICATIONS SOLUTIONS INC. | Bonita Springs, FL | Fifth Third Bank |
| $150,000–350,000 | SOUTHWEST COMMUNICATIONS SOLUTIONS, INC. | BONITA SPRINGS, FL | Fifth Third Bank |
| $150,000–350,000 | SOUTHWESTERN OHIO UROLOGY, INC | WILMINGTON, OH | Fifth Third Bank |
| $150,000–350,000 | SOVEREIGN GRACE CHURCHES, INC. | LOUISVILLE, KY | Fifth Third Bank |
| $150,000–350,000 | SPACE BUILDERS INC | CHICAGO, IL | Fifth Third Bank |
| $350,000–1 million | SPARC WELLNESS INC. | Chicago, IL | Fifth Third Bank |
| $150,000–350,000 | SPARKETING, LLC | CHICAGO, IL | Fifth Third Bank |
| $150,000–350,000 | SPARTAN CONSTRUCTION SERVICES INC. | Wixom, MI | Fifth Third Bank |
| $150,000–350,000 | SPARTAN CONSTRUCTION SERVICES, INC. | WIXOM, MI | Fifth Third Bank |
| $150,000–350,000 | SPARTAN IRRIGATION, INC. | LANSING, MI | Fifth Third Bank |
| $150,000–350,000 | SPEARS TRANSFER & EXPEDITING INC | VANDALIA, OH | Fifth Third Bank |
| $150,000–350,000 | SPEARS TRANSFER & EXPEDITING, INC | VANDALIA, OH | Fifth Third Bank |
| $150,000–350,000 | SPECIAL OLYMPICS INDIANA, INC. | INDIANAPOLIS, IN | Fifth Third Bank |
| $150,000–350,000 | SPECIAL OLYMPICS OF INDIANA INC | Indianapolis, IN | Fifth Third Bank |
| $150,000–350,000 | SPECIALTIES SHOWROOM CORP. | BERKLEY, MI | Fifth Third Bank |
| $150,000–350,000 | SPECIALTY LIFTING EQUIPMENT, INC. | EDMORE, MI | Fifth Third Bank |
| $350,000–1 million | SPECIALTY LUBRICANTS CORP | MACEDONIA, OH | Fifth Third Bank |
| $350,000–1 million | SPECIALTY METALS PROCESSING INC | Hudson, OH | Fifth Third Bank |
| $350,000–1 million | SPECIALTY METALS PROCESSING, INC | STOW, OH | Fifth Third Bank |
| $5–10 million | SPECIALTY STEEL WORKS INCORPORATED | HAMMOND, IN | Fifth Third Bank |
| $150,000–350,000 | SPECIALTY UNDERWRITERS GROUP, LTD | CINCINNATI, OH | Fifth Third Bank |
| $150,000–350,000 | SPECIFIC PRESS BRAKE DIES, INC. | MOKENA, IL | Fifth Third Bank |
| $350,000–1 million | SPECS HOWARD SCHOOL OF BROADCAST ARTS INC. | Southfield, MI | Fifth Third Bank |
| $350,000–1 million | SPECS HOWARD SCHOOL OF BROADCAST ARTS, INC. | SOUTHFIELD, MI | Fifth Third Bank |
| $350,000–1 million | SPECTRA-TECH MANUFACTURING INC | Batavia, OH | Fifth Third Bank |
| $350,000–1 million | SPECTRA-TECH MANUFACTURING, INC | BATVIA, OH | Fifth Third Bank |
| $150,000–350,000 | SPECTRUM ALLOYS LLC | LOS ANGELES, CA | Fifth Third Bank |
| $150,000–350,000 | SPECTRUM ALLOYS LLC | Vernon, CA | Fifth Third Bank |
| $150,000–350,000 | SPECTRUM REPORTING LLC | Columbus, OH | Fifth Third Bank |
| $150,000–350,000 | SPECTRUM REPORTING, LLC | COLUMBUS, OH | Fifth Third Bank |
| $350,000–1 million | SPEEDBALL ART PRODUCTS CO. L.L.C. | Statesville, NC | Fifth Third Bank |
| $350,000–1 million | SPEEDBALL ART PRODUCTS CO., L.L.C. | STATESVILLE, NC | Fifth Third Bank |
| $150,000–350,000 | SPEEDFLO, INC. | LEXINGTON, KY | Fifth Third Bank |
| $150,000–350,000 | SPEEDWAY ENGINE DEVELOPMENT INC. | Indianapolis, IN | Fifth Third Bank |
| $150,000–350,000 | SPEEDWAY ENGINE DEVELOPMENT, INC. | INDIANAPOLIS, IN | Fifth Third Bank |
| $350,000–1 million | SPEER FINANCIAL, INC. | Chicago, IL | Fifth Third Bank |
| $1–2 million | SPEKTRUM BRAKES, LLC | CERRITOS, CA | Fifth Third Bank |
| $150,000–350,000 | SPENCER MACHINE AND TOOL COMPANY, INC. | JEFFERSONVILLE, IN | Fifth Third Bank |
| $350,000–1 million | SPENCER MANUFACTURING INC | SOUTH HAVEN, MI | Fifth Third Bank |
| $350,000–1 million | SPENCER MANUFACTURING INC | South Haven, MI | Fifth Third Bank |
| $350,000–1 million | SPENGLER NATHANSON PLL | TOLEDO, OH | Fifth Third Bank |
| $2–5 million | SPEYSIDE STEEL FAB HOLDINGS LLC | WHEELING, IL | Fifth Third Bank |
| $150,000–350,000 | SPHERE SOLUTIONS, INC. | JACKSONVILLE, FL | Fifth Third Bank |
| $150,000–350,000 | SPI CORPORATE SOLUTIONS, INC. | MUNDELEIN, IL | Fifth Third Bank |
| $150,000–350,000 | SPIDERROCK EXS LLC | Chicago, IL | Fifth Third Bank |
| $350,000–1 million | SPIDERROCK PLATFORM SERVICES LLC | CHICAGO, IL | Fifth Third Bank |
| $150,000–350,000 | SPIKE'S KEG O'NAILS INC. | GRAYLING, MI | Fifth Third Bank |
| $1–2 million | SPIREMEDIA, INC. | Denver, CO | Fifth Third Bank |
| $150,000–350,000 | SPIRIT HOMECARE INC | West Chester, OH | Fifth Third Bank |
| $150,000–350,000 | SPIRIT SERVICES, INC. | BENSENVILLE, IL | Fifth Third Bank |
| $5–10 million | SPORTSMEDIA TECHNOLOGY CORPORATION | DURHAM, NC | Fifth Third Bank |
| $150,000–350,000 | SPOT FOR TOTS INC. | Schaumburg, IL | Fifth Third Bank |
| $150,000–350,000 | SPOT FOR TOTS, INC. | SCHAUMBURG, IL | Fifth Third Bank |
| $2–5 million | SPRAY PRODUCTS CORPORATION | PLYMOUTH MEETING, PA | Fifth Third Bank |
| $1–2 million | SPRAYTEK INC. | BIRMINGHAM, MI | Fifth Third Bank |
| $150,000–350,000 | SPRING LAKES MOBILE HOME ESTATES, INC. | Bartlett, IL | Fifth Third Bank |
| $350,000–1 million | SPRING VALLEY ACADMEY | Centerville, OH | Fifth Third Bank |
| $150,000–350,000 | SPRINGFOREST FAMILY PHYSICIANS LLC | Toledo, OH | Fifth Third Bank |
| $150,000–350,000 | SPRINGFOREST FAMILY PHYSICIANS, LLC | TOLEDO, OH | Fifth Third Bank |
| $150,000–350,000 | SPS18 LLC | GAHANNA, OH | Fifth Third Bank |
| $150,000–350,000 | SRH HOMES LLC | Farmington Hills, MI | Fifth Third Bank |
| $150,000–350,000 | SRJ INC. | Schaumburg, IL | Fifth Third Bank |
| $150,000–350,000 | SRJ, INC. | SCHAUMBURG, IL | Fifth Third Bank |
| $150,000–350,000 | SRS MANUFACTURING INC. | Clinton Township, MI | Fifth Third Bank |
| $150,000–350,000 | SRS MANUFACTURING, INC. | CLINTON TOWNSHIP, MI | Fifth Third Bank |
| $150,000–350,000 | SS DIGITAL MEDIA LLC | Troy, MI | Fifth Third Bank |
| $150,000–350,000 | SS DIGITAL MEDIA LLC | TROY, MI | Fifth Third Bank |
| $350,000–1 million | SS FRANCIS AND CLARE OF ASSISI CATHOLIC CHURCH GREENWOOD INC | GREENWOOD, IN | Fifth Third Bank |
| $350,000–1 million | SSI ELECTRONICS, INC. | BELMONT, MI | Fifth Third Bank |
| $350,000–1 million | SST CONVEYOR COMPONENTS, INC. | LOVELAND, OH | Fifth Third Bank |
| $150,000–350,000 | ST ANTHONY CHURCH AKA ST ANTHONY OF PADUA | LORAIN, OH | Fifth Third Bank |
| $350,000–1 million | ST ANTONINUS CATHOLIC CHURCH | Cincinnati, OH | Fifth Third Bank |
| $150,000–350,000 | ST BERNARD CATHOLIC CHURCH | Cincinnati, OH | Fifth Third Bank |
| $350,000–1 million | ST DOMINIC RC CHURCH | CINCINNATI, OH | Fifth Third Bank |
| $150,000–350,000 | ST FRANCIS DE SALES | CINCINNATI, OH | Fifth Third Bank |
| $150,000–350,000 | ST FRANCIS SERAPH | CINCINNATI, OH | Fifth Third Bank |
| $350,000–1 million | ST HELEN ELEMENTARY SCHOOL CHURCH | Chicago, IL | Fifth Third Bank |
| $150,000–350,000 | ST IRENE CHURCH | WARRENVILLE, IL | Fifth Third Bank |
| $150,000–350,000 | ST IRENE CHURCH | Warrenville, IL | Fifth Third Bank |
| $150,000–350,000 | ST JAMES CATHEDRAL COUNSELING CENTER | CHICAGO, IL | Fifth Third Bank |
| $350,000–1 million | ST JOHN THE BAPTIST CHURCH AND SCHOOL | CINCINNATI, OH | Fifth Third Bank |
| $350,000–1 million | ST JOHN TRUCK & TRAILER SERVICE INC. | MUSKEGON, MI | Fifth Third Bank |
| $150,000–350,000 | ST JOHN VIANNEY PARISH | Wyoming, MI | Fifth Third Bank |
| $350,000–1 million | ST JOSEPH FEMALE URSULINE ACADEMY, INC | Maple Mount, KY | Fifth Third Bank |
| $350,000–1 million | ST MARY CHURCH | CINCINNATI, OH | Fifth Third Bank |
| $350,000–1 million | ST. ALBERT THE GREAT CHURCH | KETTERING, OH | Fifth Third Bank |
| $150,000–350,000 | ST. ANDREW ST. ELIZABETH ANN SETON SCHOOL | MILFORD, OH | Fifth Third Bank |
| $150,000–350,000 | ST. ANDREW THE APOSTLE CHURCH | Romeoville, IL | Fifth Third Bank |
| $150,000–350,000 | ST. ANDREW THE APOSTLE CHURCH | ROMEOVILLE, IL | Fifth Third Bank |
| $150,000–350,000 | ST. ANN CHURCH CATHOLIC BISHOP OF CHICAGO | CHICAGO, IL | Fifth Third Bank |
| $350,000–1 million | ST. BARNABAS CATHOLIC CHURCH, INDIANAPOLIS, INC. | INDIANAPOLIS, IN | Fifth Third Bank |
| $150,000–350,000 | ST. BERNADETTE CATHLOIC CHURCH | Amelia, OH | Fifth Third Bank |