| WHS Homes Inc NH | Construction | 0 | — | F |
| WHSmith North America NV | Transportation & Warehousing | 0 | — | B |
| WHTIAKER CONSTRUCTION GROUP, INC. CA | — | 0 | — | — |
| Whyco Finishing Technologies LLCMetal CT | Manufacturing | 0 | — | A |
| WhyHow Inc. CA | Professional & Technical Services | 3 | $135,667 | — |
| Whytebrook retirement investors, DBA The bridge a tCherry hill RI | Healthcare & Social Assistance | 0 | — | F |
| Whytebrook retirement Investors, DBA The Bridge at Cherry Hill RI | Healthcare & Social Assistance | 0 | — | F |
| Whytes Logging, LLC NH | Agriculture & Forestry | 0 | — | A |
| WI Lutheran Child and Family Service WI | Healthcare & Social Assistance | 0 | — | F |
| WI Management LLC TX | Professional & Technical Services | 0 | — | A |
| Wi Routes, Inc WI | Transportation & Warehousing | 0 | — | F |
| Wi-Fi Alliance TX | Professional & Technical Services | 3 | $187,344 | — |
| Wi-Tronix, LLC IL | Professional & Technical Services | 1 | $141,780 | A |
| Wiand Dental Lab AZ | Manufacturing | 0 | — | F |
| Wibaux County Nursing Home MT | Healthcare & Social Assistance | 0 | — | F |
| Wible Lumber, Inc. IN | Manufacturing | 0 | — | C |
| WICC Ltd IL | Manufacturing | 0 | — | C |
| Wichcraft Operating LLC CA | — | 0 | — | — |
| Wichita Baseball LLC KS | Arts & Entertainment | 0 | — | A |
| Wichita Brewing Company East, LLC KS | Wholesale Trade | 0 | — | A |
| Wichita Brewing Company, LLC KS | Wholesale Trade | 0 | — | A |
| Wichita Children's Home KS | Healthcare & Social Assistance | 0 | — | F |
| Wichita Coring & Cutting, Inc. KS | Construction | 0 | — | A |
| Wichita County Health Center KS | Healthcare & Social Assistance | 0 | — | F |
| Wichita Data Systems Inc. TX | Professional & Technical Services | 2 | $84,500 | — |
| wichita falls ford-lincoln, inc TX | Retail Trade | 0 | — | D |
| Wichita Falls I Enterprises LLC TX | Healthcare & Social Assistance | 0 | — | A |
| Wichita Falls Independent School District TX | Educational Services | 3 | $52,880 | — |
| WICHITA FALLS TRUCK CENTER, LLC TX | Retail Trade | 0 | — | A |
| Wichita Furniture, Inc. KS | Retail Trade | 0 | — | D |
| Wichita Furniture, Inc./77 Customer Service KS | Retail Trade | 0 | — | A |
| Wichita Furniture, Inc./Corporate Offices KS | Retail Trade | 0 | — | A |
| Wichita Home Health Service Inc TX | Healthcare & Social Assistance | 0 | — | F |
| Wichita Home Works LLC KS | Construction | 0 | — | A |
| Wichita Kenworth, Inc. KS | Wholesale Trade | 0 | — | D |
| WICHITA STATE UNIVERSITY KS | Educational Services | 24 | $77,319 | — |
| Wichita State University Intercollegiate Athletic Association, Inc. (ICAA) KS | Other Services | 1 | $46,000 | — |
| Wichita Tribal Enterprises LLC TX | — | 0 | — | — |
| Wichita Water Conditioning, Inc. AR | Manufacturing | 0 | — | F |
| Wichita Water Conditioning, Inc. CO | Manufacturing | 0 | — | B |
| Wichita Water Conditioning, Inc. KS | Manufacturing | 0 | — | B |
| Wichita Water Conditioning, Inc. MO | Manufacturing | 0 | — | D |
| Wichita Water Conditioning, Inc. NE | Manufacturing | 0 | — | D |
| Wichita Water Conditioning, Inc. OK | Manufacturing | 0 | — | D |
| Wichita Water Conditioning, Inc. SD | Manufacturing | 0 | — | A |
| Wichita Water Conditioning, Inc. WY | Manufacturing | 0 | — | A |
| Wichite Concrete pPpe KS | Manufacturing | 0 | — | A |
| Wichman Construction FL | Construction | 0 | — | A |
| Wick Buildings Inc WI | Manufacturing | 0 | — | F |
| Wick Communications Co. AZ | Information & Media | 0 | — | D |