| The Westin Verasa Napa CA | Accommodation & Food Services | 0 | — | F |
| The Westin Virginia Beach Town Center VA | — | 0 | — | — |
| The Westin Westminster CO | — | 0 | — | — |
| The Westin, Downtown CO | Accommodation & Food Services | 0 | — | F |
| The Westminster Academy, Inc. TN | Educational Services | 1 | $68,972 | — |
| The Weston Company VA | Manufacturing | 0 | — | A |
| The Weston Golf Club MA | Arts & Entertainment | 0 | — | B |
| The Wet Seal, LLC CA | — | 0 | — | — |
| The Wexford CO | Healthcare & Social Assistance | 0 | — | F |
| The Whaler's Inn Operations, LLC CT | Accommodation & Food Services | 0 | — | F |
| The Whitaker Company GA | Wholesale Trade | 0 | — | F |
| THE WHITE FAMILY COMPANIES OH | Retail Trade | 0 | — | A |
| The Whiting-Turner Contracting Company MD | Construction | 0 | — | A |
| The Whitt Company of Virginia, LLC VA | Construction | 0 | — | A |
| The Whole Cart, LLC CA | — | 0 | — | — |
| The Whole Hive, LLC dba: European Wax Center CA | — | 0 | — | — |
| The Wichita Eagle KS | — | 0 | — | — |
| The Widewaters Group NY | Construction | 0 | — | A |
| The Widewaters Group INC OH | Accommodation & Food Services | 0 | — | A |
| The Wilburn Company VA | — | 0 | — | — |
| The Wildlife Gallery MI | Manufacturing | 0 | — | F |
| The Will-Burt Company OH | Manufacturing | 0 | — | F |
| The Willamette Valley Company GA | Manufacturing | 0 | — | A |
| The Willamette Valley Company LA | Manufacturing | 0 | — | D |
| The Willamette Valley Company OR | Manufacturing | 0 | — | A |
| The Willamette Valley Company WA | Manufacturing | 0 | — | F |
| THE WILLIAM AND FLORA HEWLETT FOUNDATION CA | Other Services | 2 | $221,848 | — |
| The William Carter Company Inc. GA | Wholesale Trade | 3 | $145,092 | — |
| The William Lang & Sons Co. OH | Manufacturing | 0 | — | F |
| The William Vale Staffing, LLC dba The William Vale NY | — | 0 | — | — |
| The Williams Company, Inc. VA | Manufacturing | 0 | — | A |
| The Williamsport Home PA | Healthcare & Social Assistance | 0 | — | F |
| The Willis Corporation CA | Construction | 0 | — | F |
| The Willow Corporation, DBA All Inclusive Construction Services CA | Construction | 0 | — | A |
| The Willows Assisted Living NE | Healthcare & Social Assistance | 0 | — | A |
| The Willows Foundation CA | Real Estate | 0 | — | F |
| The Willows LLC NE | Healthcare & Social Assistance | 0 | — | A |
| The Wilshire Hotel CA | — | 0 | — | — |
| The Wilson Bohannan Company OH | Manufacturing | 0 | — | F |
| The Wilson Bohannan Lock Company OH | Manufacturing | 0 | — | A |
| The Window Outfitters, LP (TWO USA) TX | Manufacturing | 0 | — | C |
| The Windward School NY | Educational Services | 1 | $143,000 | — |
| The Wine Group CA | Wholesale Trade | 0 | — | F |
| The Wine Group NY | Wholesale Trade | 0 | — | F |
| The Winkler Group Ltd. RI | Manufacturing | 0 | — | A |
| The Winning Group 1 LLC Dba Tropical Smoothie Cafe TX | Accommodation & Food Services | 0 | — | A |
| The Winsford Company, LLC CA | Manufacturing | 0 | — | D |
| The Winsford Company, LLC DBA Forbes Industries CA | — | 0 | — | — |
| The Winslow CO | Healthcare & Social Assistance | 0 | — | F |
| The Winter Construction Company GA | Construction | 0 | — | A |
