| Whitley Penn LLP NM | Professional & Technical Services | 0 | — | A |
| Whitley Penn, LLP TX | Professional & Technical Services | 1 | $108,000 | A |
| Whitley Products Inc NC | — | 0 | — | — |
| Whitley Products, Inc IN | — | 0 | — | — |
| Whitley Service Roofing & Sheet Metal Co VA | Construction | 0 | — | A |
| Whitley's Peanut Factory VA | Manufacturing | 0 | — | C |
| Whitley/Service Roofing & Sheet Metal Company of Charlottesville VA | Construction | 0 | — | A |
| WHITLIEJO Specialty Co, LLC LA | Manufacturing | 0 | — | D |
| Whitlow Electric Service Company Inc. GA | Manufacturing | 0 | — | F |
| Whitman College WA | Educational Services | 1 | $79,000 | — |
| Whitman Family Properties, LLLP FL | Real Estate | 0 | — | F |
| Whitman Hospital & Medical Clinics WA | Healthcare & Social Assistance | 0 | — | A |
| Whitman Masonry NC | Construction | 0 | — | A |
| Whitman Packaging Corp (affiliate of Estee Lauder Companies Inc) NY | — | 0 | — | — |
| WHITMAN-WALKER CLINIC INC. DC | Healthcare & Social Assistance | 1 | $82,430 | — |
| Whitmire Line Clearance, Inc. TX | Administrative & Waste Services | 0 | — | A |
| Whitmor Inc MS | Wholesale Trade | 0 | — | C |
| Whitmore Steel Inc. CA | Construction | 0 | — | F |
| Whitney Capital Company NY | Real Estate | 0 | — | A |
| Whitney Center CT | Healthcare & Social Assistance | 0 | — | F |
| Whitney Equipment Company LLC WA | Wholesale Trade | 0 | — | F |
| Whitney M. Young, Jr. Job Corps Center KY | — | 0 | — | — |
| Whitney Oaks Golf Course CA | Accommodation & Food Services | 0 | — | A |
| Whitney Steel Building Systems, LLC OK | Manufacturing | 0 | — | A |
| Whitney Young Manor, L.P. NY | Real Estate | 0 | — | A |
| Whitney-Anderson Building Group, LLC TN | Construction | 0 | — | D |
| Whitridge Associates, Inc. MA | Administrative & Waste Services | 1 | $228,800 | — |
| Whitson Hotel Operations, LLC OH | Accommodation & Food Services | 0 | — | A |
| Whitson Lodging Operations, LLC OH | Accommodation & Food Services | 0 | — | A |
| Whitson Lumber Company TN | Manufacturing | 0 | — | D |
| Whitsons Culinary Group IL | Accommodation & Food Services | 0 | — | A |
| Whitsons Culinary Group MD | Accommodation & Food Services | 0 | — | A |
| Whitsons Culinary Group NJ | Accommodation & Food Services | 0 | — | F |
| Whitsons Culinary Group NY | Other Services | 0 | — | F |
| Whitsons Culinary Group PA | Accommodation & Food Services | 0 | — | F |
| Whitsons Food Service NJ | — | 0 | — | — |
| Whittemore Company, Inc. MA | Manufacturing | 0 | — | F |
| Whittenberg Construction KY | Construction | 0 | — | D |
| Whittenburg and Strange PC TX | Professional & Technical Services | 1 | $43,784 | — |
| Whittet-Higgins Company RI | Manufacturing | 0 | — | D |
| Whittier CA | Healthcare & Social Assistance | 0 | — | A |
| Whittier College CA | Educational Services | 0 | — | D |
| Whittier Glen Assisted Living CA | Healthcare & Social Assistance | 0 | — | F |
| Whittier Glen Assisted Living DBA Sycamore Living CA | Healthcare & Social Assistance | 0 | — | F |
| Whittier Health Network MA | Healthcare & Social Assistance | 0 | — | F |
| Whittier Hills Healthcare CA | Healthcare & Social Assistance | 0 | — | F |
| Whittier Hills Healthcare Center CA | Healthcare & Social Assistance | 0 | — | F |
| Whitworth Tool KY | Manufacturing | 0 | — | F |
| Whitworth University WA | Educational Services | 2 | $63,012 | — |
| WHIZ IT SOLUTIONS INC IL | Professional & Technical Services | 1 | $122,699 | — |
