| The Waggoners Trucking MT | Transportation & Warehousing | 0 | — | A |
| The Waggoners Trucking OK | Other Services | 0 | — | A |
| The Waggoners Trucking SC | Transportation & Warehousing | 0 | — | C |
| The Waggoners Trucking TX | Other Services | 0 | — | A |
| The Wakefield Corporation TN | Construction | 0 | — | F |
| The Waldinger Corporation IA | Construction | 0 | — | C |
| The Walker NC | Real Estate | 0 | — | A |
| The Walking Company CA | — | 0 | — | — |
| The Walman Optical Company MI | Manufacturing | 0 | — | A |
| The Walsenburg Lumber Company CO | Retail Trade | 0 | — | A |
| The Walsh Group IL | Construction | 0 | — | A |
| The Walt Disney Company CA | Information & Media | 0 | — | F |
| The Walt Disney Company HI | Accommodation & Food Services | 0 | — | F |
| The Walt Disney Company NY | Administrative & Waste Services | 0 | — | A |
| The Wanaque Center NJ | — | 0 | — | — |
| The Wanasek Corp WI | Construction | 0 | — | A |
| THE WARDLAW HARTRIDGE SCHOOL NJ | Manufacturing | 1 | $89,610 | — |
| The Warmington Group of Companies NV | Construction | 0 | — | A |
| The Warrell Corporation PA | Manufacturing | 0 | — | D |
| The Warrior Factory NY | Arts & Entertainment | 0 | — | A |
| The Washington County Healthcare Authority INC. AL | Healthcare & Social Assistance | 0 | — | D |
| THE WASHINGTON DUKE INN NC | Accommodation & Food Services | 0 | — | A |
| The Washington STEM Center WA | Professional & Technical Services | 2 | $156,172 | — |
| The Washington University MO | Educational Services | 8 | $104,107 | — |
| THE WASSERSTROM COMPANY AZ | Wholesale Trade | 0 | — | D |
| THE WASSERSTROM COMPANY FL | Wholesale Trade | 0 | — | C |
| THE WASSERSTROM COMPANY OH | Wholesale Trade | 0 | — | A |
| THE WASSERSTROM COMPANY PA | Wholesale Trade | 0 | — | F |
| THE WASSERSTROM COMPANY TX | Wholesale Trade | 0 | — | D |
| The Water Conservation Garden CA | Arts & Entertainment | 0 | — | A |
| The Water Restoration Group LLC FL | Construction | 0 | — | F |
| The Waterbury Screw Machine Company CT | Manufacturing | 0 | — | A |
| The Waterford at Baytown TX | Healthcare & Social Assistance | 0 | — | A |
| The Waterford at Carpenter's Creek FL | Healthcare & Social Assistance | 0 | — | A |
| THE WATERFORD AT CARPENTERS CREEK FL | Healthcare & Social Assistance | 0 | — | F |
| The Waterford At Fort Worth TX | Real Estate | 0 | — | A |
| The Waterford at Mansfield OH | Healthcare & Social Assistance | 0 | — | A |
| The Waterford at Plano TX | Healthcare & Social Assistance | 0 | — | A |
| The Waterford at Virginia Beach VA | Healthcare & Social Assistance | 0 | — | F |
| The Waterford at Wisconsin Rapids WI | Healthcare & Social Assistance | 0 | — | F |
| The Waterford on Highland Colony MS | Healthcare & Social Assistance | 0 | — | F |
| The Waterford on the Bay NY | Healthcare & Social Assistance | 0 | — | A |
| The Waterfront Beach Resort, a Hilton Hotel CA | — | 0 | — | — |
| The Watergate Hotel Lessee LLC DC | Accommodation & Food Services | 1 | $195,811 | — |
| The Watermark Group TX | Manufacturing | 0 | — | A |
| The Waterproofing Company LLC MA | Construction | 0 | — | D |
| The Waters MN | Healthcare & Social Assistance | 0 | — | C |
| The Waters of Batesville IN | Healthcare & Social Assistance | 0 | — | F |
| The Waters of Castleton IN | Healthcare & Social Assistance | 0 | — | A |
| The Waters of Castleton Skilled Nursing IN | Healthcare & Social Assistance | 0 | — | A |