| $350,000–1 million | NYSARC INC. LIVINGSTON-WYOMING CHAPTER | Mount Morris, NY | Five Star Bank |
| $150,000–350,000 | O'HARA MACHINERY, INC. | AUBURN, NY | Five Star Bank |
| $350,000–1 million | O. K. TIRE STORES INC. | Sacramento, CA | Five Star Bank |
| $350,000–1 million | O. K. TIRE STORES INC. | SACRAMENTO, CA | Five Star Bank |
| $350,000–1 million | OAKWOOD DAIRY LLC | AUBURN, NY | Five Star Bank |
| $1–2 million | ODIN CONSTRUCTION SOLUTIONS INC. | ROCKLIN, CA | Five Star Bank |
| $150,000–350,000 | OLD COURTHOUSE SQUARE HOTEL ASSOCIATES, LLC | SANTA ROSA, CA | Five Star Bank |
| $150,000–350,000 | OMAR GONZALEZ A LAW CORPORATION | Sacramento, CA | Five Star Bank |
| $150,000–350,000 | ONEIDA SALES & SERVICE, INC. | BUFFALO, NY | Five Star Bank |
| $150,000–350,000 | ONTARIO PLASTICS, INC. | ROCHESTER, NY | Five Star Bank |
| $150,000–350,000 | OVER & UNDER PIPING CONTRACTORS INC. | Auburn, NY | Five Star Bank |
| $150,000–350,000 | OVER & UNDER PIPING CONTRACTORS, INC. | AUBURN, NY | Five Star Bank |
| $150,000–350,000 | OVERHEAD DOOR COMPANY OF SACRAMENTO, INC. | SACRAMENTO, CA | Five Star Bank |
| $350,000–1 million | OWOW LLC | Oakland, CA | Five Star Bank |
| $350,000–1 million | P & R INDUSTRIES, INC. | Rochester, NY | Five Star Bank |
| $350,000–1 million | P & R INDUSTRIES, INC. | ROCHESTER, NY | Five Star Bank |
| $350,000–1 million | PAC MACHINE COMPANY, INC. | SACRAMENTO, CA | Five Star Bank |
| $150,000–350,000 | PACE WINDOW & DOOR CORP. | Victor, NY | Five Star Bank |
| $150,000–350,000 | PACE WINDOW & DOOR CORP. | VICTOR, NY | Five Star Bank |
| $150,000–350,000 | PACIFIC HOUSING, INC. | SACRAMENTO, CA | Five Star Bank |
| $150,000–350,000 | PACIFIC JUSTICE INSTITUTE | SACRAMENTO, CA | Five Star Bank |
| $150,000–350,000 | PACIFIC PALLET EXCHANGE INC | SACRAMENTO, CA | Five Star Bank |
| $350,000–1 million | PACIFIC PLAZA HOTELS INC | Alameda, CA | Five Star Bank |
| $150,000–350,000 | PALMER DAIRY FARMS LLC | HOLLAND, NY | Five Star Bank |
| $150,000–350,000 | PALMER KAZANJIAN WOHL HODSON LLP | SACRAMENTO, CA | Five Star Bank |
| $150,000–350,000 | PANE VINO LLC | Rochester, NY | Five Star Bank |
| $150,000–350,000 | PANE VINO LLC | ROCHESTER, NY | Five Star Bank |
| $350,000–1 million | PANE VINO ON THE AVENUE LLC | Rochester, NY | Five Star Bank |
| $150,000–350,000 | PANE VINO ON THE AVENUE LLC | ROCHESTER, NY | Five Star Bank |
| $150,000–350,000 | PANELOGIC, INC. | CORNING, NY | Five Star Bank |
| $150,000–350,000 | PANN HOME SERVICES CORPORATION | WOBURN, MA | Five Star Bank |
| $1–2 million | PARATRANSIT INC | Sacramento, CA | Five Star Bank |
| $2–5 million | PARATRANSIT, INC. | SACRAMENTO, CA | Five Star Bank |
| $150,000–350,000 | PARISH DENTAL GROUP | CARMICHAEL, CA | Five Star Bank |
| $350,000–1 million | PARISO LOGISTICS INC | Tonawanda, NY | Five Star Bank |
| $350,000–1 million | PARISO LOGISTICS, INC. | TONAWANDA, NY | Five Star Bank |
| $350,000–1 million | PARK ENTERPRISES OF ROCHESTER, INC. | ROCHESTER, NY | Five Star Bank |
| $150,000–350,000 | PARKABIKE INC | Sacramento, CA | Five Star Bank |
| $150,000–350,000 | PARKABIKE INC. | SACRAMENTO, CA | Five Star Bank |
| $150,000–350,000 | PARKER LAW GROUP ATTORNEYS, APC | SACRAMENTO, CA | Five Star Bank |
| $350,000–1 million | PARTNERS IN CARE, LLC | AUBURN, CA | Five Star Bank |
| $350,000–1 million | PAYFORWARD LLC | VALENCIA, CA | Five Star Bank |
| $350,000–1 million | PAYFORWARD LLC | Valencia, CA | Five Star Bank |
| $350,000–1 million | PCRG LLC | Pauline, SC | Five Star Bank |
| $150,000–350,000 | PCRG LLC | PAULINE, SC | Five Star Bank |
| $350,000–1 million | PEI PLACER ELECTRIC INCORPORAT | SACRAMENTO, CA | Five Star Bank |
| $150,000–350,000 | PENN-YORK INSULATION, INC. | ELMIRA, NY | Five Star Bank |
| $150,000–350,000 | PERFORMANCE CABLE CONTRACTING INC | BUFFALO, NY | Five Star Bank |
| $150,000–350,000 | PERKVILLE INC | Oakland, CA | Five Star Bank |
| $150,000–350,000 | PERKVILLE, INC. | OAKLAND, CA | Five Star Bank |
| $150,000–350,000 | PERMIT PLACE, INC. | SHERMAN OAKS, CA | Five Star Bank |
| $150,000–350,000 | PERRY COMMUNICATIONS GROUP | SACRAMENTO, CA | Five Star Bank |
| $150,000–350,000 | PETER TIEMANN A PROFESSIONAL CORP | Sacramento, CA | Five Star Bank |
| $150,000–350,000 | PETER TIEMANN, A PROFESSIONAL CORPORATION | SACRAMENTO, CA | Five Star Bank |
| $150,000–350,000 | PFLK INC. | FOLSOM, CA | Five Star Bank |
| $150,000–350,000 | PIONEER TRUCK SALES INC. | Avon, NY | Five Star Bank |
| $350,000–1 million | PITTSFORD BAKERY LLC | Pittsford, NY | Five Star Bank |
| $150,000–350,000 | PIZZA LAND, INC | LE ROY, NY | Five Star Bank |
| $150,000–350,000 | PLATI NIAGARA INC | Niagara Falls, NY | Five Star Bank |
| $150,000–350,000 | PLATI NIAGARA, INC. | NIAGARA FALLS, NY | Five Star Bank |
| $150,000–350,000 | POINT OF THE BLUFF VINEYARD LLC | Hammondsport, NY | Five Star Bank |
| $150,000–350,000 | POINT OF THE BLUFF VINEYARD, LLC | HAMMONDSPORT, NY | Five Star Bank |
| $150,000–350,000 | POLITICAL SOLUTIONS, LLC | SACRAMENTO, CA | Five Star Bank |
| $350,000–1 million | POWER MANAGEMENT CO. LLC | Victor, NY | Five Star Bank |
| $350,000–1 million | POWER MANAGEMENT CO., LLC | VICTOR, NY | Five Star Bank |
| $350,000–1 million | POWERHOUSE GAMING INC | Minden, NV | Five Star Bank |
| $350,000–1 million | POWERHOUSE GAMING, INC | MINDEN, NV | Five Star Bank |
| $150,000–350,000 | POWERHOUSE SCIENCE CENTER | Sacramento, CA | Five Star Bank |
| $150,000–350,000 | PRE-EMPLOY.COM, INC. | REDDING, CA | Five Star Bank |
| $1–2 million | PRECISION GRINDING & MFG. CORP | ROCHESTER, NY | Five Star Bank |
| $150,000–350,000 | PREMIERE BRAND MEATS | SHASTA LAKE, CA | Five Star Bank |
| $150,000–350,000 | PRIDE MARK HOMES INC | Victor, NY | Five Star Bank |
| $150,000–350,000 | PRIDE MARK HOMES, INC. | VICTOR, NY | Five Star Bank |
| $1–2 million | PRIOR AVIATION SERVICE,INC. | BUFFALO, NY | Five Star Bank |
| $350,000–1 million | PRO ACTION OF STEUBEN & YATES, INC. | BATH, NY | Five Star Bank |
| $1–2 million | PROCIDA LANDSCAPE INC | SACRAMENTO, CA | Five Star Bank |
| $350,000–1 million | PROFRAME INC | Rocklin, CA | Five Star Bank |
| $350,000–1 million | QUINLAN'S PHARMACY, INC. | WAYLAND, NY | Five Star Bank |
| $150,000–350,000 | R & A RESOURCES, INC. | ANDERSON, CA | Five Star Bank |
| $150,000–350,000 | R&A RESOURCES | Anderson, CA | Five Star Bank |
| $1–2 million | R.L. NIELLO COMPANY INC | SACRAMENTO, CA | Five Star Bank |
| $350,000–1 million | RA MECHANICAL INC | Roseville, CA | Five Star Bank |
| $150,000–350,000 | RA MECHANICAL, INC. | ROSEVILLE, CA | Five Star Bank |
| $150,000–350,000 | RADIAL TIRE SERVICE | Sacramento, CA | Five Star Bank |
| $150,000–350,000 | RADIAL TIRE SERVICE, INC. | SACRAMENTO, CA | Five Star Bank |
| $350,000–1 million | RAINFORTH GRAU ARCHITECTS | Sacramento, CA | Five Star Bank |
| $350,000–1 million | RAINFORTH GRAU ARCHITECTS | SACRAMENTO, CA | Five Star Bank |
| $1–2 million | RAMSEY CONSTRUCTORS, INC. | LAKEVILLE, NY | Five Star Bank |
| $150,000–350,000 | RANDLE COMMUNICATIONS LLC | SACRAMENTO, CA | Five Star Bank |
| $1–2 million | RANKERAMG INC | Sacramento, CA | Five Star Bank |
| $1–2 million | RANKERAMG, INC. | SACRAMENTO, CA | Five Star Bank |
| $150,000–350,000 | RECOATING WEST, INC | GRANITE BAY, CA | Five Star Bank |
| $2–5 million | REDCOM LABORATORIES, INC. | VICTOR, NY | Five Star Bank |
| $150,000–350,000 | REDDING PATHOLOGISTS | REDDING, CA | Five Star Bank |
| $150,000–350,000 | REEDS AUTO BODY & PAINT INC | Redding, CA | Five Star Bank |
| $150,000–350,000 | REEDS AUTO BODY & PAINT INC | REDDING, CA | Five Star Bank |
| $350,000–1 million | REFRACTRON TECHNOLOGIES CORP | NEWARK, NY | Five Star Bank |
| $150,000–350,000 | REGIONAL BUILDERS INC | Folsom, CA | Five Star Bank |
| $150,000–350,000 | REGIONAL BUILDERS INC | FOLSOM, CA | Five Star Bank |
| $150,000–350,000 | REHABILITATION TODAY | OLEAN, NY | Five Star Bank |