| Walker White Inc SC | Construction | 0 | — | D |
| Walker Windows, LLC CA | Construction | 0 | — | F |
| Walker Zanger, Inc. CA | Retail Trade | 0 | — | F |
| Walker's Food Products Company MO | Manufacturing | 0 | — | F |
| Walker's Furniture, Inc. ID | Retail Trade | 0 | — | A |
| Walker's Furniture, Inc. OR | Retail Trade | 0 | — | F |
| Walker's Furniture, Inc. WA | Retail Trade | 0 | — | F |
| Walker, Inc. MA | Healthcare & Social Assistance | 0 | — | F |
| Walker-Clay, Inc. MA | Professional & Technical Services | 0 | — | A |
| Walkers Food Products Company MO | Manufacturing | 0 | — | F |
| Walkers Shortbread NY | Wholesale Trade | 0 | — | A |
| Walkin' Dog MN | — | 0 | — | — |
| WALKING BY FAITH INC. DBA WECK'S NM | Accommodation & Food Services | 0 | — | B |
| WALKING BY FAITH INC. DBA WECK'S TX | Accommodation & Food Services | 0 | — | A |
| Walking by Faith Inc. dba Weck's/Weck's Select NM | Accommodation & Food Services | 0 | — | C |
| Walking Urgent Care, Inc. FL | Healthcare & Social Assistance | 0 | — | A |
| Walksonwood LLC TX | Professional & Technical Services | 1 | $57,491 | — |
| WALKUP COMPANY TX | Manufacturing | 0 | — | D |
| Walkwater Technologies Inc CA | Professional & Technical Services | 3 | $122,027 | — |
| Wall Assemblies AZ | Construction | 0 | — | A |
| Wall Brothers Glass TN | Construction | 0 | — | A |
| Wall Colmonoy Corporation NM | Manufacturing | 0 | — | D |
| Wall Colmonoy Corporation OH | Manufacturing | 0 | — | F |
| Wall Colmonoy Corporation OK | Manufacturing | 0 | — | F |
| Wall Coop Gin TX | Agriculture & Forestry | 0 | — | A |
| Wall Lenk Corporation NC | Manufacturing | 0 | — | A |
| WALL STREET CONSULTING SERVICES LLC NJ | Professional & Technical Services | 13 | $80,286 | — |
| Wall Street Manager, LLC NY | Accommodation & Food Services | 0 | — | A |
| WALL STREET TOWING MI | Transportation & Warehousing | 0 | — | A |
| Wall To Wall Drywall INC CO | Construction | 0 | — | A |
| Wall to Wall, LLC CA | Construction | 1 | $125,000 | — |
| WALL VERN PRODUCTS, INC. IL | Manufacturing | 0 | — | F |
| Wall-Panel LLC WI | Construction | 0 | — | A |
| Wall-Tech, Inc. WI | Construction | 0 | — | F |
| Walla Walla Community Hospice WA | Healthcare & Social Assistance | 0 | — | A |
| Walla Walla Foundry WA | Manufacturing | 0 | — | F |
| Walla Walla Refrigeration WA | Utilities | 0 | — | A |
| Walla Walla University WA | Educational Services | 2 | $87,985 | — |
| Walla Walla Wine Services WA | Manufacturing | 0 | — | F |
| Wallace & Smith Contractors CA | Construction | 0 | — | A |
| Wallace Bros Disposal IN | Administrative & Waste Services | 0 | — | A |
| Wallace Brothers CA | Agriculture & Forestry | 0 | — | F |
| Wallace Building Products NH | Manufacturing | 0 | — | F |
| Wallace Building Supply TN | Retail Trade | 0 | — | D |
| Wallace Chan Farms, Inc. CA | Agriculture & Forestry | 0 | — | A |
| Wallace Commercial Landscape CA | Administrative & Waste Services | 0 | — | F |
| Wallace Construction, Inc IN | — | 0 | — | — |
| Wallace Electrical Construction, Inc. MN | Construction | 0 | — | F |
| Wallace Farm, Inc. NC | Manufacturing | 0 | — | F |
| Wallace Forge Company OH | Manufacturing | 0 | — | F |
