| Walmart-Southlake TX | - | 0 | - | - |
| Walmart-store #650 VA | - | 0 | - | - |
| Walnut Creek Cookies LLC CA | Manufacturing | 0 | - | - |
| Walnut Creek Pyramid Alehouse CA | - | 0 | - | - |
| Walnut Grove Correctional Facility MS | - | 0 | - | - |
| Walnut Grove Youth Correctional Facility MS | - | 0 | - | - |
| Walnutcreek Planing Ltd. OH | Manufacturing | 0 | - | F |
| Walpole Country Club MA | Arts & Entertainment | 1 | $58,510 | - |
| Walpole Outdoors ME | Manufacturing | 0 | - | F |
| Walser Holding Company MN | Retail Trade | 0 | - | B |
| Walsh Commercial Group, LLC OH | - | 0 | - | - |
| Walsh Trucking OR | Transportation & Warehousing | 0 | - | D |
| Walsh Vineyards Management, Inc. CA | Agriculture & Forestry | 0 | - | D |
| Walsworth Publishing CO INC MO | Manufacturing | 0 | - | B |
| Walsworth Publishing CO INC WI | Manufacturing | 0 | - | F |
| Walt Disney Company CT | Information & Media | 0 | - | A |
| Walt Disney Parks & Resorts U.S. Inc. FL | Arts & Entertainment | 0 | - | C |
| Walt Disney Parks & Resorts U.S., Inc. CA | - | 0 | - | - |
| Walt Disney Parks And Resorts U.S., INC. CA | Arts & Entertainment | 1 | $176,016 | - |
| Walt Disney Parks and Resorts U.S., Inc. One Airport Blvd. FL | - | 0 | - | - |
| Walt Disney Parks and Resorts U.S., Inc. Walt Disney FL | - | 0 | - | - |
| Walt Disney Parks and Resorts U.S., Inc. Walt Disney World FL | - | 0 | - | - |
| Walt Disney Pictures CA | - | 0 | - | - |
| Walt Disney Travel Co., Inc. CA | - | 0 | - | - |
| Walt Disney World Swan and Dolphin Resort FL | - | 0 | - | - |
| Walt USA, LLC UT | Manufacturing | 0 | - | A |
| Walt's Wharf, Inc. CA | - | 0 | - | - |
| Walt's Wholesale Meats, Inc. WA | Wholesale Trade | 1 | $245,000 | F |
| Waltasoft Technologies LLC TX | Professional & Technical Services | 2 | $105,997 | - |
| Walter Associates, Inc. MI | Professional & Technical Services | 2 | $88,546 | A |
| Walter Clubhouse CA | - | 0 | - | - |
| Walter E Smithe Furniture, Inc IL | Retail Trade | 0 | - | B |
| Walter Energy Maple Mine Gauley Eagle Mine WV | - | 0 | - | - |
| Walter Energy, INC./Jim Walter Resources-Mine #7 AL | - | 0 | - | - |
| Walter Energy/Jim Walter Resources - Mine #4 AL | - | 0 | - | - |
| Walter Investment Management Corp-Dietech Financial-Irving TX | - | 0 | - | - |
| Walter Investment Management Corp-Ditech Financial LLC TX | - | 0 | - | - |
| Walter Investment Managment Corp AZ | - | 0 | - | - |
| Walter Kidde Portable Equipment, LLC FL | Public Administration | 2 | $160,000 | - |
| Walter Meier Inc. WA | - | 0 | - | - |
| Walter P. Moore & Associates, Inc. TX | Professional & Technical Services | 2 | $91,967 | - |
| Walter P. Moore and Associates, Inc. TX | Professional & Technical Services | 2 | $83,482 | - |
| Walter Schupfer Management of Ca, Inc. CA | Arts & Entertainment | 1 | $97,094 | - |
| Walter USA, LLC. WI | - | 0 | - | - |
| Walter's Auto Sales and Service, Inc CA | - | 0 | - | - |
| Walterboro Veneer SC | - | 0 | - | - |
| Walters & Wolf Interiors CA | Construction | 0 | - | F |
| Walters & Wolf Precast CA | Construction | 0 | - | F |
| Walters Auto Sales and Service, Inc. CA | Retail Trade | 0 | - | A |
| Walters Recycling & Refuse MN | Administrative & Waste Services | 0 | - | F |
