| $350,000–1 million | LU-MAR INDUSTRIAL METALS CO.LT | COMPTON, CA | First Bank |
| $350,000–1 million | LUMENFOCUS LLC | Henderson, NC | First Bank |
| $150,000–350,000 | LUMENFOCUS, LLC | HENDERSON, NC | First Bank |
| $150,000–350,000 | LUPOLI REAL ESTATE AND CONSTRUCTION COMPANY INC | Highlands, NC | First Bank |
| $150,000–350,000 | LUPOLI REAL ESTATE AND CONSTRUCTION COMPANY, INC. | HIGHLANDS, NC | First Bank |
| $150,000–350,000 | LYDICK ROOFING CO' OF W.F' INC | WICHITA FALLS, TX | First Bank |
| $150,000–350,000 | LYDICK-HOOKS ROOFING CO. OF WICHITA FALLS INC. | Wichita Falls, TX | First Bank |
| $2–5 million | LYON MANAGEMENT GROUP, INC. | NEWPORT BEACH, CA | First Bank |
| $150,000–350,000 | M & E BEST FIRE PROTECTION, INC. | CHATSWORTH, CA | First Bank |
| $150,000–350,000 | M & J TOYS INC. | CITY OF INDUSTRY, CA | First Bank |
| $350,000–1 million | M & S ASSOCIATES, INC. | JUNEAU, AK | First Bank |
| $150,000–350,000 | M&M PACKING, LLC | Belle Glade, FL | First Bank |
| $150,000–350,000 | M.I.R. INTERNATIONAL SERVICES INC. | San Diego, CA | First Bank |
| $150,000–350,000 | MABRY INDUSTRIES INC | Elon, NC | First Bank |
| $150,000–350,000 | MABRY INDUSTRIES, INC. | ELON, NC | First Bank |
| $350,000–1 million | MACNEIL, O'NEIL, & RIVELES LLC | CEDAR KNOLLS, NJ | First Bank |
| $150,000–350,000 | MADRONE ECOLOGICAL CONSULTING LLC | CITRUS HEIGHTS, CA | First Bank |
| $150,000–350,000 | MAKENA SALES COMPANY INC | Wichita Falls, TX | First Bank |
| $150,000–350,000 | MAKENA SALES COMPANY INC | WICHITA FALLS, TX | First Bank |
| $150,000–350,000 | MANCHESTER MEDICAL GROUP PC | LOS ANGELES, CA | First Bank |
| $150,000–350,000 | MANDIC MOTORS INC | Huntington Beach, CA | First Bank |
| $150,000–350,000 | MANDIC MOTORS INC. | HUNTINGTON BEACH, CA | First Bank |
| $350,000–1 million | MARANATHA CHAPEL INC. | San Diego, CA | First Bank |
| $350,000–1 million | MARANATHA CHAPEL, INC. | SAN DIEGO, CA | First Bank |
| $1–2 million | MARANATHA CHRISTIAN SCHOOLS INC | SAN DIEGO, CA | First Bank |
| $1–2 million | MARANATHA CHRISTIAN SCHOOLS INC. | San Diego, CA | First Bank |
| $150,000–350,000 | MARBLE ISLAND LLC | KETCHIKAN, AK | First Bank |
| $150,000–350,000 | MARBLE ISLAND LLC. | Ketchikan, AK | First Bank |
| $150,000–350,000 | MARCO INC. | ALLENTOWN, NJ | First Bank |
| $150,000–350,000 | MARCO'S TAVERN MAIN INC. | BELLEVILLE, IL | First Bank |
| $150,000–350,000 | MARCOS TAVERN ON MAIN INC | Belleville, IL | First Bank |
| $150,000–350,000 | MARIACHI'S INC | BELLEVILLE, IL | First Bank |
| $150,000–350,000 | MARIACHIS INC | Belleville, IL | First Bank |
| $150,000–350,000 | MARINA CAFE & MARINA OF JACKSONVILLE INC. | Jacksonville, NC | First Bank |
| $150,000–350,000 | MARION CERAMICS INC | MARION, SC | First Bank |
| $350,000–1 million | MARION CERAMICS INC. | Marion, SC | First Bank |
| $150,000–350,000 | MARION TIRE & RADIATOR SERVICE, INC | MARION, NC | First Bank |
| $150,000–350,000 | MARK COHEN, INC. | WALNUT CREEK, CA | First Bank |
| $350,000–1 million | MARK'S MEX. INC. | Huntington Beach, CA | First Bank |
| $350,000–1 million | MARK'S MEX., INC. | HUNTINGTON BEACH, CA | First Bank |
| $150,000–350,000 | MARKHAM METALS, INC | ASHEBORO, NC | First Bank |
| $150,000–350,000 | MARKWORT SPORTING GOODS COMPANY | SAINT LOUIS, MO | First Bank |
| $150,000–350,000 | MARKWORT SPORTING GOODS COMPANY | Saint Louis, MO | First Bank |
| $150,000–350,000 | MARRAZZO'S MARKET AT EWINGLLC | EWING, NJ | First Bank |
| $350,000–1 million | MARTIN BROTHERS CONSTRUCTION CO., INC. | GRAY COURT, SC | First Bank |
| $350,000–1 million | MARTIN EDWARDS & ASSOCIATES, INC. | LINDEN, NC | First Bank |
| $150,000–350,000 | MARTIN NURSERY, INC. | GRAY COURT, SC | First Bank |
| $350,000–1 million | MARTINDALE FARMS, INC. | HOLLIDAY, TX | First Bank |
| $350,000–1 million | MARTINEZ & SON TRUCKING, LLC | BELLE GLADE, FL | First Bank |
| $1–2 million | MARYVILLE CONSULTING GROUP, INC | SAINT LOUIS, MO | First Bank |
| $350,000–1 million | MASON, GRIFFIN & PIERSON, PC | PRINCETON, NJ | First Bank |
| $150,000–350,000 | MATERNAL AND CHILD HEALTH CONSORTIUM OF CHESTER COUNTY | WEST CHESTER, PA | First Bank |
| $1–2 million | MATLAB INC. | Asheboro, NC | First Bank |
| $1–2 million | MATLAB, INC. | ASHEBORO, NC | First Bank |
| $150,000–350,000 | MATRIX CONSTRUCTION CO., INC | ANDERSON, SC | First Bank |
| $150,000–350,000 | MATRIX CONSTRUCTION CO.INC. | Anderson, SC | First Bank |
| $150,000–350,000 | MATTHEWS SIGNS LLC | ESCONDIDO, CA | First Bank |
| $350,000–1 million | MATTHEWS STUDIO EQUIPMENT INC. | Burbank, CA | First Bank |
| $350,000–1 million | MATTHEWS STUDIO EQUIPMENT, INC | BURBANK, CA | First Bank |
| $350,000–1 million | MATTHEWS UNITED METHODIST CHURCH | MATTHEWS, NC | First Bank |
| $150,000–350,000 | MATTLAU ENTERPRISES | BALLWIN, MO | First Bank |
| $150,000–350,000 | MAY'S LAWN CARE, INC | BURLINGTON, NC | First Bank |
| $350,000–1 million | MAZZA IRON & STEEL LLC | FAIRLESS HILLS, PA | First Bank |
| $150,000–350,000 | MC AMERICA TRANSPORT, LLC | SAN DIEGO, CA | First Bank |
| $150,000–350,000 | MCCOY'S INC. | BARNHART, MO | First Bank |
| $150,000–350,000 | MCCRACKEN AND AMICK INC | EAST FAYETTEVILLE, NC | First Bank |
| $150,000–350,000 | MCCRACKEN AND AMICK INC | Fayetteville, NC | First Bank |
| $150,000–350,000 | MCDRAKE ENTERPRISES LLC | Virginia Beach, VA | First Bank |
| $150,000–350,000 | MCDRAKE ENTERPRISES LLC | VIRGINIA BEACH, VA | First Bank |
| $150,000–350,000 | MCFADDEN HOTEL GROUP INC | West Chester, PA | First Bank |
| $150,000–350,000 | MCFADDEN HOTEL GROUP, LLC | WEST CHESTER, PA | First Bank |
| $350,000–1 million | MCKEE HOMES LLC | EAST FAYETTEVILLE, NC | First Bank |
| $1–2 million | MCNEILL LABOR MANAGEMENT INC | Belle Glade, FL | First Bank |
| $350,000–1 million | MCP OF CALIFORNIA INC | OXNARD, CA | First Bank |
| $1–2 million | MCVEIGH GLOBAL MEETINGS AND EVENTS LLC | Amityville, NY | First Bank |
| $350,000–1 million | MDC HOLDINGS LLC | Greenville, NC | First Bank |
| $350,000–1 million | MDC HOLDINGS, LLC | GREENVILLE, NC | First Bank |
| $350,000–1 million | ME TON THEO LLC | Weaverville, NC | First Bank |
| $150,000–350,000 | ME TON THEO, LLC | WEAVERVILLE, NC | First Bank |
| $150,000–350,000 | MECHANICAL ADVANTAGE INC. | Marshville, NC | First Bank |
| $150,000–350,000 | MECKO CONCRETE & MASONRY INC. | Alva, FL | First Bank |
| $150,000–350,000 | MECTECH, LLC | Roanoke, AL | First Bank |
| $150,000–350,000 | MECTECH, LLC | ROANOKE, AL | First Bank |
| $1–2 million | MED-PLUS PHARMACY, INC. | COVINA, CA | First Bank |
| $150,000–350,000 | MEDCARE LTC, LIMITED | PHILADELPHIA, PA | First Bank |
| $2–5 million | MEDCO PLUMBING INC. | FRESH MEADOWS, NY | First Bank |
| $150,000–350,000 | MEDTECH INC. | BALLWIN, MO | First Bank |
| $2–5 million | MEGACORP LOGISTICS, LLC | WILMINGTON, NC | First Bank |
| $150,000–350,000 | MEGAWOOD INC. | MOUNT GILEAD, NC | First Bank |
| $350,000–1 million | MEN'S APPAREL RETAIL | Newport Beach, CA | First Bank |
| $150,000–350,000 | MERCER CHILDREN'S DENTISTRY PC | Lawrenceville, NJ | First Bank |
| $150,000–350,000 | MERCER CHILDREN'S DENTISTRY, PC | LAWRENCEVILLE, NJ | First Bank |
| $150,000–350,000 | MERCER GLASS COMPANY, INC | GREENVILLE, NC | First Bank |
| $1–2 million | MERCER MANAGEMENT & DEVELOPMENT INC. | TRENTON, NJ | First Bank |
| $150,000–350,000 | MERCHANT ADVOCATE, LLC | COLTS NECK, NJ | First Bank |
| $150,000–350,000 | MERIDIAN GROUP, LTD | LOS ANGELES, CA | First Bank |
| $150,000–350,000 | MERIDIAN RECORDS LLC | Austin, TX | First Bank |
| $350,000–1 million | MERIDIAN ZERO DEGREES | ABERDEEN, NC | First Bank |
| $350,000–1 million | MESSER FINANCIAL GROUP, INC | MINT HILL, NC | First Bank |
| $150,000–350,000 | METAL CHEM INC. | Greenville, SC | First Bank |