| Windward Management Co Ltd IL | Construction | 0 | — | D |
| Windward Roofing & Construction, Inc. IL | Construction | 0 | — | F |
| Windwood Jasper LLC AL | Accommodation & Food Services | 0 | — | A |
| Windwood Mobile LLC AL | Accommodation & Food Services | 0 | — | A |
| Windwood Winfield LLC AL | Accommodation & Food Services | 0 | — | A |
| Windwood Florence LLC AL | Accommodation & Food Services | 0 | — | A |
| WINDWOOD JASPER HOTEL, LLC AL | Accommodation & Food Services | 0 | — | A |
| Windy City Distributing, L.L.C. IL | — | 0 | — | — |
| Windy City Iron and Metal LLC IL | Wholesale Trade | 0 | — | D |
| Windy City Tower Techs LLC IL | Construction | 0 | — | A |
| Windy City Wire UT | Manufacturing | 0 | — | A |
| Windy City Wire Cable & Technology Products, LCC IL | Manufacturing | 0 | — | D |
| Windy City Wire Cable & Technology Products, LLC AZ | Manufacturing | 0 | — | A |
| Windy City Wire Cable & Technology Products, LLC CA | Manufacturing | 0 | — | A |
| Windy City Wire Cable & Technology Products, LLC CO | Manufacturing | 0 | — | A |
| Windy City Wire Cable & Technology Products, LLC FL | Manufacturing | 0 | — | A |
| Windy City Wire Cable & Technology Products, LLC GA | Manufacturing | 0 | — | A |
| Windy City Wire Cable & Technology Products, LLC IL | Manufacturing | 0 | — | D |
| Windy City Wire Cable & Technology Products, LLC MA | Manufacturing | 0 | — | A |
| Windy City Wire Cable & Technology Products, LLC NC | Manufacturing | 0 | — | A |
| Windy City Wire Cable & Technology Products, LLC NJ | Manufacturing | 0 | — | A |
| Windy City Wire Cable & Technology Products, LLC PA | Manufacturing | 0 | — | A |
| Windy City Wire Cable & Technology Products, LLC TN | Manufacturing | 0 | — | A |
| Windy City Wire Cable & Technology Products, LLC TX | Manufacturing | 0 | — | A |
| Windy City Wire Cable & Technology Products, LLC VA | Manufacturing | 0 | — | A |
| Windy City Wire Cable & Technology Products, LLC WA | Manufacturing | 0 | — | F |
| Windy Gates, Soho, Inc. dba Balthazar Restaurant (80 Spring St., NYC) NY | — | 0 | — | — |
| Windy Hill Farm, Inc. MA | Retail Trade | 0 | — | B |
| Windy Hill Foliage, Inc. WI | Transportation & Warehousing | 0 | — | A |
| Windy Hill Veterinary Hospital GA | Professional & Technical Services | 0 | — | A |
| WINDY POINT INC NY | Construction | 0 | — | A |
| Windy Ridge Dairy, LLC IN | Agriculture & Forestry | 0 | — | A |
| Windy Ridge, LLC OR | Agriculture & Forestry | 0 | — | F |
| WINDYCITY TECHNOLOGIES INC., IL | Professional & Technical Services | 22 | $105,292 | — |
| Wine & Roses, LLC CA | Accommodation & Food Services | 0 | — | F |
| Wine Bar at MCO, LLC FL | — | 0 | — | — |
| Wine by Joe, LLC OR | Manufacturing | 0 | — | A |
| Wine Concrete Products PA | Manufacturing | 0 | — | F |
| Wine Country Cases, Inc. CA | Manufacturing | 0 | — | F |
| Wine Hooligans, LLC CA | Manufacturing | 0 | — | A |
| Wine Racks America Inc UT | Manufacturing | 0 | — | F |
| Wine Road Vinters, LLC dba Ponte Family Estate CA | — | 0 | — | — |
| Wine Road Vintners LLC - Ponte Family Estate CA | — | 0 | — | — |
| Wine Service Cooperative CA | Transportation & Warehousing | 0 | — | D |
| Wine Valley Siding Supply, Inc. WA | Retail Trade | 0 | — | D |
| Wine Valley Utility LLC NY | Construction | 0 | — | A |
| Wine Warehouse CA | Manufacturing | 0 | — | F |
| Wine-Art of Ohio Inc OH | Wholesale Trade | 0 | — | B |
| Wine.com, LLC CA | Wholesale Trade | 1 | $145,000 | — |
| WINEBOW CT | Wholesale Trade | 0 | — | A |
