| $350,000–1 million | PHYSICIAN MANAGEMENT CORPORATION OF AMERICA | SAN JUAN, PR | Oriental Bank |
| $150,000–350,000 | PIAGET BILINGUAL ACADEMY OF MANAT. INC. | Manati, PR | Oriental Bank |
| $150,000–350,000 | PIAGET BILINGUAL ACADEMY OF MANATI, INC. | MANATI, PR | Oriental Bank |
| $150,000–350,000 | PLANTAS TROPICALES DE PUERTO RICO INC. | San Juan, PR | Oriental Bank |
| $350,000–1 million | PLAVICA PR, LLC | CATANO, PR | Oriental Bank |
| $350,000–1 million | PONCE DE LEON HOSPITALITY CORP. | Ponce, PR | Oriental Bank |
| $350,000–1 million | PONCE DE LEON HOSPITALITY, CORP. | Ponce, PR | Oriental Bank |
| $1–2 million | PONCE MEDICAL SCHOOL FOUNDATION INC. | PONCE, PR | Oriental Bank |
| $150,000–350,000 | PONCE RESORTS INC. | Ponce, PR | Oriental Bank |
| $150,000–350,000 | PONCE RESORTS, INC. | PONCE, PR | Oriental Bank |
| $150,000–350,000 | POWER SPORTS WAREHOUSE, INC. | SAN JUAN, PR | Oriental Bank |
| $150,000–350,000 | PR COMMUNITY FOUNDATION INC | San Juan, PR | Oriental Bank |
| $150,000–350,000 | PR LOGISTICS CORPORATION | Catao, PR | Oriental Bank |
| $150,000–350,000 | PR LOGISTICS, CORPORATION | CATANO, PR | Oriental Bank |
| $150,000–350,000 | PRACTICE SUPPORT LLC | San Juan, PR | Oriental Bank |
| $150,000–350,000 | PRACTICE SUPPORT, LLC | SAN JUAN, PR | Oriental Bank |
| $150,000–350,000 | PREMIER CONCIERGE SERVICE, INC. | San Juan, PR | Oriental Bank |
| $150,000–350,000 | PREMIER CONCIERGE SERVICES INC | San Juan, PR | Oriental Bank |
| $350,000–1 million | PREMIER TRANSPORT INC | Catano, PR | Oriental Bank |
| $350,000–1 million | PREMIER TRANSPORT, INC. | CATANO, PR | Oriental Bank |
| $150,000–350,000 | PRIME STEAK RESTAURANT CORPORATION | Carolina, PR | Oriental Bank |
| $150,000–350,000 | PRIME STEAK RESTAURANT CORPORATION | CAROLINA, PR | Oriental Bank |
| $150,000–350,000 | PROACTIVE ROOF SOLUTION, INC. | LAS PIEDRAS, PR | Oriental Bank |
| $150,000–350,000 | PRODUCTOS DE CANTERA LLC | Juana Diaz, PR | Oriental Bank |
| $150,000–350,000 | PRODUCTOS DE CANTERA, LLC | JUANA DIAZ, PR | Oriental Bank |
| $150,000–350,000 | PROFESSIONAL ASPHALT, LLC | NARANJITO, PR | Oriental Bank |
| $150,000–350,000 | PROFESSIONAL GRAPHICS INC | Carolina, PR | Oriental Bank |
| $150,000–350,000 | PROFESSIONAL GRAPHICS, INC | CAROLINA, PR | Oriental Bank |
| $150,000–350,000 | PROFESSIONAL HEPA CERTIFICATE CORP. | Caguas, PR | Oriental Bank |
| $150,000–350,000 | PROFESSIONAL HEPA CERTIFICATE CORP. | CAGUAS, PR | Oriental Bank |
| $350,000–1 million | PROFESSIONAL HOSPITAL GUAYNABO INC. | GUAYNABO, PR | Oriental Bank |
| $350,000–1 million | PROFESSIONAL HOSPITAL GUAYNABO INC. | Guaynabo, PR | Oriental Bank |
| $150,000–350,000 | PROFESSIONAL MICROFILM INC | San Juan, PR | Oriental Bank |
| $150,000–350,000 | PROFESSIONAL MICROFILM, INC. | San Juan, PR | Oriental Bank |
| $150,000–350,000 | PSV & CO PSC | SAN JUAN, PR | Oriental Bank |
| $350,000–1 million | PUERTO RICO ASPHALT, LLC | CAROLINA, PR | Oriental Bank |
| $150,000–350,000 | PUERTO RICO CHRISTIAN SCHOOL INC. | TOA BAJA, PR | Oriental Bank |
| $150,000–350,000 | PUERTO RICO CHRISTIAN SCHOOL INC. | Toa Baja, PR | Oriental Bank |
| $150,000–350,000 | PUERTO RICO COMMUNITY FOUNDATION, INC | SAN JUAN, PR | Oriental Bank |
| $350,000–1 million | PUERTO RICO MEDICAL DEFENSE INSURANCE COMPANY INC | SAN JUAN, PR | Oriental Bank |
| $350,000–1 million | PUMA ENERGY SERVICES (LATAM) S.A., INC. | BAYAMON, PR | Oriental Bank |
| $350,000–1 million | PURA ENERGIA INC | Aguadilla, PR | Oriental Bank |
| $350,000–1 million | PURA ENERGIA, INC | AGUADILLA, PR | Oriental Bank |
| $350,000–1 million | QUALITY WATER AND DISTRIBUTION CORP | GUAYNABO, PR | Oriental Bank |
| $150,000–350,000 | R & V GENERAL CONTRACTOR CORP | San Sebastian, PR | Oriental Bank |
| $150,000–350,000 | R & V GENERAL CONTRACTOR CORP | SAN SEBASTIAN, PR | Oriental Bank |
| $150,000–350,000 | R AND H PRODUCTS OF PUERTO RICO | Ceiba, PR | Oriental Bank |
| $150,000–350,000 | R&H PRODUCTS OF PUERTO RICO INC | CEIBA, PR | Oriental Bank |
| $150,000–350,000 | R. SOTO EXTRA ARECIBO LLC | ARECIBO, PR | Oriental Bank |
| $350,000–1 million | RAFAEL J. NIDO INC. | Toa Baja, PR | Oriental Bank |
| $150,000–350,000 | REAKTOR POST | SAN JUAN, PR | Oriental Bank |
| $350,000–1 million | REAL BUSINESS PERSONEL CORP. | SAN JUAN, PR | Oriental Bank |
| $350,000–1 million | REAL BUSINESS PERSONNEL CORP | San Juan, PR | Oriental Bank |
| $150,000–350,000 | REFRIGERAMA INC | Catano, PR | Oriental Bank |
| $1–2 million | REHACIENDO COMUNIDADES CON ESPERANZA INC | San Juan, PR | Oriental Bank |
| $1–2 million | REHACIENDO COMUNIDADES CON ESPERANZA, INC. | San Juan, PR | Oriental Bank |
| $150,000–350,000 | RENE'S CAFE LLC | Guaynabo, PR | Oriental Bank |
| $150,000–350,000 | RICARDO CRUZ DISTRIBUTORS, INC. | TOA BAJA, PR | Oriental Bank |
| $150,000–350,000 | RICH PORT ASSETS LLC | San Juan, PR | Oriental Bank |
| $150,000–350,000 | RIVERO TRANSPORT INC | CAROLINA, PR | Oriental Bank |
| $150,000–350,000 | RIVERO TRANSPORT, INC. | Luquillo, PR | Oriental Bank |
| $150,000–350,000 | RODI CARGO INT'L GROUP INC | Carolina, PR | Oriental Bank |
| $150,000–350,000 | RODI CARGO INT'L GROUP, INC. | Carolina, PR | Oriental Bank |
| $350,000–1 million | RODRIGUEZ PLUMBING CONTRACTORS INC. | SAN JUAN, PR | Oriental Bank |
| $1–2 million | RSM PUERTO RICO | SAN JUAN, PR | Oriental Bank |
| $350,000–1 million | S POINT HOTEL GROUP LLC | Durham NC, NC | Oriental Bank |
| $150,000–350,000 | S POINT HOTEL GROUP LLC | RALEIGH, NC | Oriental Bank |
| $350,000–1 million | SAINT FRANCIS SCHOOL INC. | Carolina, PR | Oriental Bank |
| $350,000–1 million | SALISBURY STREET HOTEL LLC | Raleigh, NC | Oriental Bank |
| $350,000–1 million | SALISBURY STREET HOTEL LLC | RALEIGH, NC | Oriental Bank |
| $2–5 million | SAN JORGE CHILDREN'S HOSPITAL, INC. | San Juan, PR | Oriental Bank |
| $350,000–1 million | SAN JUAN WINES LLC | San Juan, PR | Oriental Bank |
| $350,000–1 million | SAN JUAN WINES LLC | San Juan, PR | Oriental Bank |
| $150,000–350,000 | SAN PABLO DEVELOPERS INC | BAYAMON, PR | Oriental Bank |
| $150,000–350,000 | SANTOS & NOVOA INC. | CAGUAS, PR | Oriental Bank |
| $1–2 million | SAVANA INC. | MALVERN, PA | Oriental Bank |
| $150,000–350,000 | SECURITY PLUS, INC. | Ponce, PR | Oriental Bank |
| $150,000–350,000 | SELECTOS R. SOTO UTUADO INC. | UTUADO, PR | Oriental Bank |
| $150,000–350,000 | SEPULVADO & MALDONADO PSC | San Juan, PR | Oriental Bank |
| $150,000–350,000 | SERVICENTRO AMERICO MIRANDA | San Juan, PR | Oriental Bank |
| $150,000–350,000 | SERVICENTRO AMERICO MIRANDA | San Juan, PR | Oriental Bank |
| $150,000–350,000 | SERVICIOS DE SALUD EN EL HOGAR LA PROVIDENCIA, INC. | Ponce, PR | Oriental Bank |
| $150,000–350,000 | SERVICIOS ESPECIALIZADOS EN TECNOLOGIA | San Juan, PR | Oriental Bank |
| $150,000–350,000 | SERVICIOS ESPECIALIZADOS EN TECNOLOGIA AVANZADA INC | San Juan, PR | Oriental Bank |
| $150,000–350,000 | SFC CAPILLAS EXEQUIALES Y FUNERARIAS, LLC | San Juan, PR | Oriental Bank |
| $150,000–350,000 | SG CONSTRUCTION INC | SAN JUAN, PR | Oriental Bank |
| $150,000–350,000 | SG CONSTRUCTION-INC | San Juan, PR | Oriental Bank |
| $350,000–1 million | SIGN ENGINEERING LLC | SAN JUAN, PR | Oriental Bank |
| $350,000–1 million | SIGN ENGINEERING LLC | San Juan, PR | Oriental Bank |
| $150,000–350,000 | SJG ACQUISITION CORP. | SAN JUAN, PR | Oriental Bank |
| $150,000–350,000 | SJG ACQUISITION CORP. | San Juan, PR | Oriental Bank |
| $350,000–1 million | SM, INC. | CATANO, PR | Oriental Bank |
| $150,000–350,000 | SNCHEZ BETANCES, SIFRE & MUOZ NOYA, P.S.C. | SAN JUAN, PR | Oriental Bank |
| $350,000–1 million | SOUTHERN PATHOLOGY SERVICES INC | PONCE, PR | Oriental Bank |
| $150,000–350,000 | SP SYSTEMS CORP | Carolina, PR | Oriental Bank |
| $150,000–350,000 | SP SYSTEMS, CORP. | Carolina, PR | Oriental Bank |
| $150,000–350,000 | STARBRIGHT ACADEMY | Ponce, PR | Oriental Bank |
| $150,000–350,000 | STARBRIGHT ACADEMY INC. | PONCE, PR | Oriental Bank |
| $350,000–1 million | STEEL SERVICES & SUPPLIES, INC. | TOA BAJA, PR | Oriental Bank |
| $350,000–1 million | STEEL SERVICES AND SUPPLIES INC | Toa Baja, PR | Oriental Bank |