| Wheel Pros, LLC NY | Wholesale Trade | 0 | — | A |
| Wheel Pros, LLC OH | Wholesale Trade | 0 | — | D |
| Wheel Pros, LLC OK | Wholesale Trade | 0 | — | A |
| Wheel Pros, LLC OR | Wholesale Trade | 0 | — | A |
| Wheel Pros, LLC TN | Wholesale Trade | 0 | — | F |
| Wheel Pros, LLC VA | Wholesale Trade | 0 | — | A |
| Wheel Pros, LLC WA | Wholesale Trade | 0 | — | A |
| Wheelabrator Gloucester Company, L.P. NH | Administrative & Waste Services | 1 | $165,000 | — |
| Wheelabrator Technologies Inc. NY | Administrative & Waste Services | 0 | — | A |
| WheelCare, LLC AL | Transportation & Warehousing | 0 | — | F |
| WHEELER AND BI, LLP CA | Professional & Technical Services | 1 | $64,917 | — |
| Wheeler Bio, Inc OK | Professional & Technical Services | 1 | $140,505 | — |
| Wheeler Cattle Growers, LLC TX | Agriculture & Forestry | 0 | — | A |
| Wheeler Consolidated - 1001 KS | Wholesale Trade | 0 | — | C |
| Wheeler Consolidated - 1001 MN | Manufacturing | 0 | — | C |
| Wheeler Consolidated - 1001 SD | Manufacturing | 0 | — | F |
| Wheeler Consolidated - 1205 MN | Professional & Technical Services | 0 | — | A |
| Wheeler Consolidated, LLC IA | Wholesale Trade | 0 | — | A |
| Wheeler Electric ID | Construction | 0 | — | A |
| Wheeler Farms LLC WA | Agriculture & Forestry | 0 | — | A |
| Wheeler Fleet Solutions MS | Wholesale Trade | 0 | — | F |
| Wheeler Fleet Solutions PA | Wholesale Trade | 0 | — | B |
| Wheeler Fleet Solutions TX | Wholesale Trade | 0 | — | A |
| WHEELER LOGISTICS MI | Transportation & Warehousing | 0 | — | A |
| Wheeler Lumber, LLC MN | Manufacturing | 0 | — | A |
| Wheeler Machinery Co. UT | Wholesale Trade | 0 | — | A |
| Wheeler Markets CA | Retail Trade | 0 | — | F |
| Wheeler Services Inc. GA | Construction | 0 | — | F |
| Wheeler Tank Manufacturing, Inc. SD | Manufacturing | 0 | — | A |
| WHEELER TRUCKING, INC MI | Transportation & Warehousing | 0 | — | C |
| Wheeler Upfitters LLC CA | Other Services | 0 | — | A |
| Wheelhouse Electric LLC WA | Construction | 0 | — | A |
| Wheelhouse, Sassetta TX | — | 0 | — | — |
| Wheelimage Corp CA | Manufacturing | 0 | — | A |
| Wheeling CCSD 21 IL | Educational Services | 0 | — | D |
| WHEELING HIGH SCHOOL - 06 | 900 SOUTH ELMHURST ROAD IL | Educational Services | 0 | — | D |
| Wheeling Hospital, Inc. WV | Healthcare & Social Assistance | 1 | $450,000 | — |
| Wheeling Transportation IL | Transportation & Warehousing | 0 | — | D |
| Wheeling-Nippon Steel WV | Manufacturing | 0 | — | D |
| Wheels Financial Group LLC CA | — | 0 | — | — |
| Wheels for Work LLC RI | Transportation & Warehousing | 0 | — | D |
| Wheels Manufacturing, LLC CO | Manufacturing | 0 | — | A |
| Wheels Up KY | Transportation & Warehousing | 0 | — | A |
| Wheels Up Partners LLC CO | — | 0 | — | — |
| Wheels Up Partners LLC GA | Transportation & Warehousing | 1 | $172,224 | — |
| Wheels Up Partners LLC NY | Transportation & Warehousing | 2 | $230,833 | — |
| Wheels Up Private Jets KY | Transportation & Warehousing | 0 | — | D |
| Wheels, LLC IL | Real Estate | 0 | — | A |
| WheelWorx LLC AL | Transportation & Warehousing | 0 | — | F |
| WheelWorx North LLC. IL | Transportation & Warehousing | 0 | — | A |
