| WILLIS NORTH AMERICA INC. NY | Professional & Technical Services | 1 | $140,000 | — |
| WILLIS TOWERS WATSON US LLC NY | Professional & Technical Services | 24 | $125,204 | — |
| Willis-Knighton Health System LA | Healthcare & Social Assistance | 0 | — | D |
| Willis-Knighton Medical Center, Inc. LA | Healthcare & Social Assistance | 2 | $347,100 | D |
| Williston Care Center FL | Healthcare & Social Assistance | 0 | — | F |
| Williston Rescue Squad SC | — | 0 | — | — |
| Williston State College ND | Educational Services | 2 | $73,788 | — |
| Willits Block 12 LLC CO | Accommodation & Food Services | 0 | — | A |
| Willjo, Inc. IL | Retail Trade | 0 | — | B |
| Willkie Farr & Gallagher LLP DC | Professional & Technical Services | 1 | $310,000 | — |
| Willkie Farr & Gallagher LLP NY | Professional & Technical Services | 12 | $63,552,083 | — |
| Willkomm Excavating & Grading, Inc WI | Construction | 0 | — | A |
| Willman DDS Professional IL | Healthcare & Social Assistance | 1 | $174,990 | — |
| Willmar Electric Service Corp MN | Construction | 0 | — | D |
| Willmar Municipal Utilities MN | Utilities | 0 | — | F |
| Willmar Public School Independent School District MN | Educational Services | 1 | $58,361 | — |
| Willmar Public Schools MN | Educational Services | 0 | — | D |
| Willmeng Construction, Inc. AZ | Construction | 8 | $84,622 | A |
| Willoughby Contraction LLC FL | Construction | 0 | — | A |
| Willoughby Farms, Inc. CA | Agriculture & Forestry | 0 | — | A |
| Willoughby Industries, Inc. IN | Manufacturing | 0 | — | C |
| Willow (CPES) AZ | — | 0 | — | — |
| WILLOW ADVISORY GROUP LLC DE | Management of Companies | 1 | $114,400 | — |
| Willow Bend Farm NY | Agriculture & Forestry | 0 | — | D |
| Willow Brook Christian Communities OH | Healthcare & Social Assistance | 0 | — | F |
| Willow Brooke Senior Living WI | Healthcare & Social Assistance | 0 | — | F |
| Willow Construction, LLC MD | Construction | 0 | — | D |
| Willow Creek Apartments AL | Real Estate | 0 | — | A |
| Willow Creek Behavioral Health WI | Healthcare & Social Assistance | 0 | — | F |
| Willow Creek Retirement Home MS | Healthcare & Social Assistance | 0 | — | F |
| Willow Creek Veterinary Center LLC PA | Professional & Technical Services | 0 | — | A |
| Willow Domestic Violence Center NY | Healthcare & Social Assistance | 0 | — | A |
| WILLOW FORK COUNTRY CLUB TX | Arts & Entertainment | 0 | — | F |
| Willow Fork Pallet MO | Manufacturing | 0 | — | F |
| Willow Gardens NY | Healthcare & Social Assistance | 0 | — | F |
| WILLOW GLEN VILLA CA | Healthcare & Social Assistance | 0 | — | F |
| WILLOW GROVE NC | Healthcare & Social Assistance | 0 | — | A |
| Willow Grove of Maumelle AR | Healthcare & Social Assistance | 0 | — | A |
| Willow Grove Restco, LP dba Sonic Drive In PA | — | 0 | — | — |
| Willow Haven OK | Healthcare & Social Assistance | 0 | — | F |
| Willow Laboratories, Inc. CA | Professional & Technical Services | 1 | $140,000 | — |
| Willow Lake School District SD | Educational Services | 1 | $51,000 | — |
| Willow Lake School District 12-3 SD | Educational Services | 3 | $52,447 | — |
| WILLOW PARK TX | Healthcare & Social Assistance | 0 | — | F |
| WILLOW PARK - HOLIDAY IN | Healthcare & Social Assistance | 0 | — | A |
| Willow Park Rehabilitation and Healthcare Center TX | Healthcare & Social Assistance | 0 | — | D |
| Willow Personal Care Assistants, LLC AK | Healthcare & Social Assistance | 0 | — | F |
| Willow Point AL | Arts & Entertainment | 0 | — | A |
| Willow Point Dairy MI | Agriculture & Forestry | 0 | — | A |
| Willow Rehab and Nursing TX | Healthcare & Social Assistance | 0 | — | C |
