| W & E Electric, Inc. CA | Construction | 0 | - | F |
| W & E Radtke Inc WI | Agriculture & Forestry | 0 | - | F |
| W & L Sales Company, Inc. PA | - | 0 | - | - |
| W .M .Dewey & Son, Inc. TX | Transportation & Warehousing | 0 | - | C |
| W Aspen CO | - | 0 | - | - |
| W Diamond Group Corp. IL | - | 0 | - | - |
| W E Aubuchon CO INC MA | Retail Trade | 0 | - | A |
| W French Quarter LA | - | 0 | - | - |
| W Hollywood CA | Accommodation & Food Services | 0 | - | F |
| W Hotel Los Angeles-West Beverly Hills CA | - | 0 | - | - |
| W Hotel Management, Inc. d/b/a W Miami FL | - | 0 | - | - |
| W Hotel Management, Inc., dba W Bellevue WA | - | 0 | - | - |
| W Hotels & Resorts WW, LLC. IL | - | 0 | - | - |
| W International SC LLC SC | Manufacturing | 0 | - | F |
| W LLC NY | Accommodation & Food Services | 1 | $75,000 | - |
| W Los Angeles West Beverly Hills CA | Accommodation & Food Services | 0 | - | F |
| W Minneapolis - The Forshay MN | - | 0 | - | - |
| W New York Union Square NY | Accommodation & Food Services | 0 | - | F |
| W Services Group NY | Administrative & Waste Services | 0 | - | F |
| W Services Group, LLC NY | - | 0 | - | - |
| W Silicon Valley Hotel (W Hotel Management, Inc) CA | - | 0 | - | - |
| W South Beach FL | - | 0 | - | - |
| W&F Manufacturing, LLC CA | - | 0 | - | - |
| W&W Hardwoods Inc KY | Manufacturing | 0 | - | F |
| W&W International Consulting LLC MI | Professional & Technical Services | 1 | $72,030 | - |
| W&W Steel Erectors, LLC. NY | Construction | 0 | - | D |
| W&W|AFCO Steel LLC AR | Manufacturing | 0 | - | A |
| W-NeWeb Corporation CA | Wholesale Trade | 1 | $165,000 | - |
| W. A. Wilson & Sons, Inc WV | Retail Trade | 0 | - | D |
| W. G. Yates and Sons Construction Co. MS | Construction | 2 | $83,901 | - |
| W. International SC, LLC SC | Manufacturing | 0 | - | F |
| W. L. Gore & Associates Inc. DE | Wholesale Trade | 1 | $144,760 | - |
| W. Lee Flowers & Co., Inc. SC | Wholesale Trade | 0 | - | F |
| W. M. Lyles Co CA | Construction | 0 | - | F |
| W. M. Schlosser CO., INC. MD | Construction | 1 | $126,464 | - |
| W. P. Carey Inc. (Carey Financial, LLC & retail fundraising business) NY | - | 0 | - | - |
| W. P. Carey Management LLC NY | Real Estate | 1 | $108,000 | - |
| W. Pennings & Sons Inc. MI | Construction | 0 | - | F |
| W. S. Townsend Co./DBA MKD Kitchen and Bath MI | Construction | 0 | - | F |
| W. Soule and Company MI | Construction | 0 | - | A |
| W. Sternoff LLC WA | Wholesale Trade | 1 | $66,706 | - |
| W. Y. International Inc. WA | Transportation & Warehousing | 1 | $100,000 | - |
| W.A. Foote Memorial Hospital, Inc. MI | Healthcare & Social Assistance | 3 | $166,602 | - |
| W.A. Kendall and Co., LLC GA | Administrative & Waste Services | 0 | - | B |
| W.A. Rasic Construction Company, INC. CA | Professional & Technical Services | 1 | $94,994 | - |
| W.A. Thompson CA | - | 0 | - | - |
| W.A. Thompson-Barstow CA | - | 0 | - | - |
| W.A. Thompson-Mojave CA | - | 0 | - | - |
| W.B. Guimarin SC | Construction | 0 | - | F |
| W.D.Young & Sons, Cocopah Nurseries Inc CA | - | 0 | - | - |
