| Wheelwright Lumber Company UT | Retail Trade | 0 | — | F |
| Wheelz Up Inc FL | Transportation & Warehousing | 0 | — | D |
| Whelan Machine & Tool KY | Manufacturing | 0 | — | A |
| Whelan Security Company TN | — | 0 | — | — |
| Whelco Industrial, Ltd OH | Other Services | 0 | — | D |
| Whele HR LLC dba Perch MA | — | 0 | — | — |
| Whelen Engineering NH | Manufacturing | 0 | — | F |
| Whelen Engineering Company, Inc CT | Manufacturing | 0 | — | F |
| When Pigs Fly ME | Manufacturing | 0 | — | A |
| Where The Heart Is WA | Healthcare & Social Assistance | 0 | — | F |
| WHERE THE HEART IS INC CT | Healthcare & Social Assistance | 0 | — | A |
| Whet Travel, Inc. FL | Transportation & Warehousing | 0 | — | A |
| WHETSTONE VALLEY ELECTRIC COOPERATIVE INC SD | Utilities | 0 | — | A |
| WHG 315 Trumbull Management LLC CT | Accommodation & Food Services | 0 | — | F |
| WHG ALH Management at Hartford Marriott Downtown* CT | — | 0 | — | — |
| WHG Berkshire Suites Management II LLC MA | Accommodation & Food Services | 0 | — | F |
| WHG RK Bradley Management, LLC at Sheraton Hartford Hotel at Bradley Airport* CT | — | 0 | — | — |
| WHGC, PLC CA | Professional & Technical Services | 1 | $76,800 | — |
| WHHG Hansa NJ | Transportation & Warehousing | 0 | — | D |
| WHI Athens Management LLC OH | Accommodation & Food Services | 0 | — | A |
| WHI Cincinnati Downtown Management LLC OH | Accommodation & Food Services | 0 | — | F |
| WHI Hotel LLC OR | Accommodation & Food Services | 0 | — | D |
| WHI Lytle Park Management LLC OH | Accommodation & Food Services | 0 | — | A |
| WHICH TREASURE ISLAND LESSEE, LLC FL | Accommodation & Food Services | 0 | — | F |
| WhidbeyHealth Medical Center WA | Healthcare & Social Assistance | 0 | — | F |
| Whim Hospitality TX | Accommodation & Food Services | 0 | — | C |
| Whimet Inc. IN | Manufacturing | 0 | — | A |
| WHIMSY INC IL | Transportation & Warehousing | 0 | — | A |
| Whimzy MN | — | 0 | — | — |
| whip it media ME | Healthcare & Social Assistance | 0 | — | A |
| Whip It Media VA | Healthcare & Social Assistance | 0 | — | F |
| Whip Mix Corporation KY | Manufacturing | 0 | — | F |
| Whiplash CA | Transportation & Warehousing | 0 | — | A |
| Whiplash FL | Transportation & Warehousing | 0 | — | A |
| Whiplash GA | Transportation & Warehousing | 0 | — | A |
| Whiplash NJ | Transportation & Warehousing | 0 | — | A |
| Whiplash OH | Transportation & Warehousing | 0 | — | A |
| Whiplash WA | Transportation & Warehousing | 0 | — | D |
| Whippany Actuation Systems NJ | Manufacturing | 0 | — | F |
| Whippany Distribution Center NJ | Transportation & Warehousing | 0 | — | D |
| Whipps, Inc. MA | Manufacturing | 0 | — | A |
| Whirl AI Inc CA | Information & Media | 1 | $197,600 | — |
| Whirlaway Corporation AZ | — | 0 | — | — |
| Whirley Industires PA | Manufacturing | 0 | — | A |
| Whirley Industries FL | Manufacturing | 0 | — | F |
| Whirley Industries PA | Manufacturing | 0 | — | D |
| Whirley Industries DBA PA | Manufacturing | 0 | — | C |
| Whirlpool IA | Manufacturing | 0 | — | F |
| Whirlpool OK | Manufacturing | 0 | — | C |
| Whirlpool Cleveland Operations TN | Manufacturing | 0 | — | D |
