| $150,000–350,000 | LA PARRILLA BAR & GRILL, CORP | LUQUILLO, PR | Oriental Bank |
| $150,000–350,000 | LA PROVIDENCIA HOME HEALTH CARE, INC. | Arecibo, PR | Oriental Bank |
| $350,000–1 million | LABRADA DISTRIBUTORS INC. | CAROLINA, PR | Oriental Bank |
| $150,000–350,000 | LANDA UMPIERRE PSC | SAN JUAN, PR | Oriental Bank |
| $350,000–1 million | LATIN AMERICAN SUBS LLC | Catano, PR | Oriental Bank |
| $350,000–1 million | LATIN AMERICAN SUBS LLC | CATANO, PR | Oriental Bank |
| $150,000–350,000 | LIANCA FOLDING BOX INC | Loiza, PR | Oriental Bank |
| $350,000–1 million | LICEO DE ARTE Y TECNOLOGIA INC. | SAN JUAN, PR | Oriental Bank |
| $150,000–350,000 | LIEMANDT ENTERPRISES INC. | St Tomas, VI | Oriental Bank |
| $150,000–350,000 | LONGO EN TECH PUERTO RICO, LLC | GUAYNABO, PR | Oriental Bank |
| $150,000–350,000 | LONGO-EN TECH PUERTO RICO LLC | Guaynabo, PR | Oriental Bank |
| $350,000–1 million | LOPITO, ILEANA AND HOWIE INC. | SAN JUAN, PR | Oriental Bank |
| $1–2 million | LORD CONSTRUCTION GROUP INC | San Juan, PR | Oriental Bank |
| $1–2 million | LORD CONSTRUCTION GROUP INC. | SAN JUAN, PR | Oriental Bank |
| $150,000–350,000 | LUIS A. FERRE FOUNDATION | Guaynabo, PR | Oriental Bank |
| $150,000–350,000 | LUISA 71 LLC | San Juan, PR | Oriental Bank |
| $150,000–350,000 | LUISA 71 LLC | SAN JUAN, PR | Oriental Bank |
| $150,000–350,000 | MAC CLIMBER INC. | San Juan, PR | Oriental Bank |
| $150,000–350,000 | MAC CLIMBER, INC. | SAN JUAN, PR | Oriental Bank |
| $150,000–350,000 | MACAD CONTRACTORS CORP | GUAYNABO, PR | Oriental Bank |
| $150,000–350,000 | MACAD CONTRACTORS CORP | Guaynabo, PR | Oriental Bank |
| $350,000–1 million | MAGLEZ ENGINEERING & CONTRACTORS CORP | FLORIDA, PR | Oriental Bank |
| $350,000–1 million | MAKKO CONSTRUCTION LLC | SAN JUAN, PR | Oriental Bank |
| $350,000–1 million | MAKKO CONSTRUCTION LLC | San Juan, PR | Oriental Bank |
| $150,000–350,000 | MALGOR & CO INC. | CATANO, PR | Oriental Bank |
| $150,000–350,000 | MANAGEMENT GROUP INC. | Ponce, PR | Oriental Bank |
| $350,000–1 million | MARCO ST CROIX INC | Christiansted, VI | Oriental Bank |
| $350,000–1 million | MARCO ST CROIX INC | Christiansted, VI | Oriental Bank |
| $150,000–350,000 | MARIN INC | JAYUYA, PR | Oriental Bank |
| $350,000–1 million | MARKET EXPERT LLC | Hatillo, PR | Oriental Bank |
| $150,000–350,000 | MASTER CONCRETE AND AGGREGATES LLC | TOA BAJA, PR | Oriental Bank |
| $150,000–350,000 | MASTER FACILITY SERVICES CORP | San Juan, PR | Oriental Bank |
| $150,000–350,000 | MASTER FACILITY SERVICES CORP | SAN JUAN, PR | Oriental Bank |
| $150,000–350,000 | MASTER LINK CORPORATION | BARCELONETA, PR | Oriental Bank |
| $1–2 million | MASTER PAINTS AND CHEMICAL CORPORATION | DORADO, PR | Oriental Bank |
| $350,000–1 million | MASTER PRODUCTS CORPORATION | TOA BAJA, PR | Oriental Bank |
| $350,000–1 million | MAYS CHEMICAL COMPANY OF PUERTO RICO INC. | CATANO, PR | Oriental Bank |
| $2–5 million | MC CONNELL VALDS LLC | SAN JUAN, PR | Oriental Bank |
| $1–2 million | ME SALVE ISABELA INC | Catano, PR | Oriental Bank |
| $1–2 million | ME SALVE RIO PIEDRAS INC | Catano, PR | Oriental Bank |
| $150,000–350,000 | MEAT MARKET ISLA VERDE LLC | Carolina, PR | Oriental Bank |
| $150,000–350,000 | MEDIAL GROUP INC. | SAN JUAN, PR | Oriental Bank |
| $150,000–350,000 | METRO ISLAND MORTGAGE | San Juan, PR | Oriental Bank |
| $150,000–350,000 | METRO ISLAND MORTGAGE INC. | SAN JUAN, PR | Oriental Bank |
| $150,000–350,000 | MICROJURIS.COM INC. | SAN JUAN, PR | Oriental Bank |
| $150,000–350,000 | MILORL | Bayamon, PR | Oriental Bank |
| $150,000–350,000 | MIRUS CONSULTING GROUP CORP | Humacao, PR | Oriental Bank |
| $150,000–350,000 | MITEL DISTRIBUTING CORP | San Juan, PR | Oriental Bank |
| $150,000–350,000 | MITEL DISTRIBUTING CORP. | SAN JUAN, PR | Oriental Bank |
| $350,000–1 million | MODERN HAIRSTYLING INSTITUTE INC | Bayamon, PR | Oriental Bank |
| $150,000–350,000 | MORALES Y LEON INC DBA AHORRO MUEBLES | Ponce, PR | Oriental Bank |
| $150,000–350,000 | MORELL CARTAGENA & DAPENA LLC | San Juan, PR | Oriental Bank |
| $150,000–350,000 | MORELL CARTAGENA & DAPENA LLC | SAN JUAN, PR | Oriental Bank |
| $350,000–1 million | MULTINATIONAL INSURANCE COMPANY | SAN JUAN, PR | Oriental Bank |
| $150,000–350,000 | NATURAL SLIM INC | SAN JUAN, PR | Oriental Bank |
| $1–2 million | NDA SERVICE CORP | TOA BAJA, PR | Oriental Bank |
| $2–5 million | NEOLPHARMA INC. | CAGUAS, PR | Oriental Bank |
| $350,000–1 million | NEW HILLS CORP | GUAYNABO, PR | Oriental Bank |
| $350,000–1 million | NEW HILLS CORP. | Guaynabo, PR | Oriental Bank |
| $150,000–350,000 | NEW LIFE AMBULANCE CORP | BAYAMON, PR | Oriental Bank |
| $150,000–350,000 | NEW PORT SALES INC | San Juan, PR | Oriental Bank |
| $150,000–350,000 | NEW PORT SALES, INC | San Juan, PR | Oriental Bank |
| $350,000–1 million | NEXT G CORP | Carolina, PR | Oriental Bank |
| $150,000–350,000 | NIDEA CORP. | TOA BAJA, PR | Oriental Bank |
| $150,000–350,000 | NIEVES & NIEVES ENGINEERS & CONTRACTORS INC. | LARES, PR | Oriental Bank |
| $150,000–350,000 | NIEVES & NIEVES ENGINEERS AND CONTRACTORS, INC. | LARES, PR | Oriental Bank |
| $350,000–1 million | NIMAY AUTO CORP. | TOA BAJA, PR | Oriental Bank |
| $350,000–1 million | NORTH ENTERPRISES, INC. | Catano, PR | Oriental Bank |
| $350,000–1 million | NORTH JANITORIAL SERVICES, INC. | Catano, PR | Oriental Bank |
| $150,000–350,000 | NOVA FOOD CORP | Caguas, PR | Oriental Bank |
| $2–5 million | NOVUS INC. | GUAYNABO, PR | Oriental Bank |
| $150,000–350,000 | NRI, INC (NESTOR REYES, INC) | San Juan, PR | Oriental Bank |
| $150,000–350,000 | NUTS, BOLTS, AND MORE, INC. | Christiansted, VI | Oriental Bank |
| $2–5 million | O'NEILL & BORGES, LLC | SAN JUAN, PR | Oriental Bank |
| $150,000–350,000 | OIL ENERGY SYSTEMS INC | MAYAGUEZ, PR | Oriental Bank |
| $350,000–1 million | OLEIN RECOVERY CORP. | YABUCOA, PR | Oriental Bank |
| $350,000–1 million | ON THE LEVEL INC. | Kingshill, VI | Oriental Bank |
| $350,000–1 million | ON THE LEVEL, INC. | Kingshill, VI | Oriental Bank |
| $150,000–350,000 | OPTIVION INC | GUAYNABO, PR | Oriental Bank |
| $150,000–350,000 | ORVIS V CORPORATION | HUMACAO, PR | Oriental Bank |
| $150,000–350,000 | OSSAM CONSTRUCTION INC. | SAN JUAN, PR | Oriental Bank |
| $150,000–350,000 | OSSAM CONSTRUCTION INC. | San Juan, PR | Oriental Bank |
| $350,000–1 million | OVERSEAS IMPORT CORP. | SAN JUAN, PR | Oriental Bank |
| $150,000–350,000 | OVERSTOCK DISTRIBUTIONS | Carolina, PR | Oriental Bank |
| $150,000–350,000 | OVERSTOCK DISTRIBUTIONS INC | Carolina, PR | Oriental Bank |
| $150,000–350,000 | PANADERIA Y REPOSTERIA GLENVIEW INC | PONCE, PR | Oriental Bank |
| $150,000–350,000 | PANADERIA Y REPOSTERIA GLENVIEW INC | Ponce, PR | Oriental Bank |
| $1–2 million | PATHFINDER INC | Guaynabo, PR | Oriental Bank |
| $1–2 million | PATHFINDER INC. | GUAYNABO, PR | Oriental Bank |
| $350,000–1 million | PAY PROS ACCOUNTING SOLUTIONS | Guaynabo, PR | Oriental Bank |
| $150,000–350,000 | PCTM CONSTRUCTION CORP | Caguas, PR | Oriental Bank |
| $150,000–350,000 | PCTM CONSTRUCTION, CORP. | CAGUAS, PR | Oriental Bank |
| $150,000–350,000 | PEMAR DISTRIBUTORS INC. | TOA BAJA, PR | Oriental Bank |
| $350,000–1 million | PEPE GANGAS, CORP. | DORADO, PR | Oriental Bank |
| $150,000–350,000 | PG LAW LLC | San Juan, PR | Oriental Bank |
| $150,000–350,000 | PG LAW LLC | San Juan, PR | Oriental Bank |
| $150,000–350,000 | PHHS LCC | Pinehurst, NC | Oriental Bank |
| $150,000–350,000 | PHHS LLC | RALEIGH, NC | Oriental Bank |
| $150,000–350,000 | PHYSICAL THERAPY SERVICES, INC. | MANATI, PR | Oriental Bank |
| $2–5 million | PHYSICIAN HMO INC | SAN JUAN, PR | Oriental Bank |