| WMT HOUSING, LLC DBA LIVE OAK HOMES PLANT 3 GA | Manufacturing | 0 | — | F |
| WN Citrus Nursery CA | Agriculture & Forestry | 0 | — | A |
| WNA Chelmsford MA | Manufacturing | 0 | — | A |
| WNA Cups Illustrated TX | Manufacturing | 0 | — | D |
| WNB Financial MN | Finance & Insurance | 0 | — | A |
| WNB Group, LLC dba Ray Hamilton Company OH | Transportation & Warehousing | 0 | — | A |
| WNC Baptist Home NC | Healthcare & Social Assistance | 0 | — | F |
| WNCSource NC | Healthcare & Social Assistance | 0 | — | F |
| WndrHLTH Club Inc. NY | Other Services | 1 | $60,174 | — |
| WNS Denali Sourcing Services, Inc. PA | Professional & Technical Services | 1 | $105,688 | — |
| WNS Global Services PA | — | 0 | — | — |
| WNS NORTH AMERICA INC NY | Information & Media | 5 | $160,806 | — |
| WNU LLC NY | Arts & Entertainment | 0 | — | A |
| WNY Independent Living, Inc. NY | Healthcare & Social Assistance | 0 | — | C |
| WNY Logistics LLC NY | — | 0 | — | — |
| WOB Facility Management LLC TX | Healthcare & Social Assistance | 0 | — | F |
| Wobig Construction Co, Inc MI | Construction | 0 | — | D |
| Woburn Foreign Motors, Inc. MA | Retail Trade | 0 | — | C |
| WOC Maintenance, LLC IN | Other Services | 0 | — | F |
| Woda Cooper Companies, INC OH | Real Estate | 0 | — | A |
| Woeber Mustard OH | Manufacturing | 0 | — | D |
| Woeber Mustard Manufacturing Company OH | Manufacturing | 0 | — | D |
| Woerner Farms LLC AL | Agriculture & Forestry | 0 | — | A |
| Woerner Farms LLC CO | Agriculture & Forestry | 0 | — | A |
| Woerner Farms LLC MS | Agriculture & Forestry | 0 | — | A |
| Woerner Farms LLC-CORP111998 AL | Agriculture & Forestry | 0 | — | A |
| Woerner Farms, LLC FL | Agriculture & Forestry | 0 | — | A |
| Woerner Holdings FL | Agriculture & Forestry | 0 | — | A |
| Woerner Management FL | Agriculture & Forestry | 0 | — | A |
| Wofford College Inc. SC | Educational Services | 2 | $60,000 | — |
| Wofford Earthworks LLC GA | Professional & Technical Services | 0 | — | F |
| Wofford Parts- Pecos TX | Retail Trade | 0 | — | A |
| Wofford Parts-Carlsbad NM | Retail Trade | 0 | — | A |
| Wofford Parts-El Paso TX | Retail Trade | 0 | — | C |
| Wohali Builders, LLC UT | Construction | 0 | — | F |
| Wohlsen Construction DE | Construction | 0 | — | A |
| Wohlsen Construction MD | Construction | 0 | — | A |
| Wohlsen Construction PA | Construction | 0 | — | A |
| WOJ Installations, Inc. WI | Construction | 0 | — | A |
| Wok in the Park, LLC CA | — | 0 | — | — |
| Wolbert's Incorporated WA | Administrative & Waste Services | 0 | — | F |
| Wolds RV MN | Retail Trade | 0 | — | F |
| Wolf Appliance WI | Manufacturing | 0 | — | F |
| Wolf at Tribeca, Inc. dba Wolfgang's Steakhouse NY | — | 0 | — | — |
| Wolf Camera SC | — | 0 | — | — |
| Wolf Camera TN | — | 0 | — | — |
| Wolf Commercial Roofing Inc IN | Construction | 0 | — | A |
| Wolf Construction Services Inc IA | Construction | 0 | — | D |
| Wolf Creek Federal Services AL | Administrative & Waste Services | 0 | — | A |
| Wolf Creek Nuclear KS | Utilities | 0 | — | A |