| Wallace Graphics, Inc. GA | Manufacturing | 0 | — | D |
| Wallace Heating & Air OH | Construction | 0 | — | A |
| Wallace Industrial Technology, Inc NC | Administrative & Waste Services | 0 | — | A |
| Wallace Lumber MS | Manufacturing | 0 | — | F |
| Wallace Rehabilitation and Healthcare Center NC | Healthcare & Social Assistance | 0 | — | F |
| wallach iron and metal co inc MO | Wholesale Trade | 0 | — | A |
| Wallboard Supply Company MA | Retail Trade | 0 | — | F |
| Wallboard Supply Company ME | Retail Trade | 0 | — | F |
| Wallboard Supply Company NH | Retail Trade | 0 | — | A |
| Wallboard Supply Company VT | Retail Trade | 0 | — | F |
| Wallboard Tool Co., Inc. CA | — | 0 | — | — |
| Wallenius Wilhelmsen CA | Transportation & Warehousing | 0 | — | F |
| Wallenius Wilhelmsen IN | Transportation & Warehousing | 0 | — | D |
| Wallenius Wilhelmsen TN | Wholesale Trade | 0 | — | A |
| Wallenius Wilhelmsen Logistics CA | — | 0 | — | — |
| Wallenius Wilhelmsen Logistics Americus, LLC CA | — | 0 | — | — |
| Wallens Ridge State Prison VA | Public Administration | 0 | — | A |
| Waller Construction, Inc FL | Construction | 0 | — | F |
| Walleye Capital LLC MN | Finance & Insurance | 8 | $429,375 | — |
| Walleye Capital LLC NY | Finance & Insurance | 1 | $170,000 | — |
| Walleye Power LLC - Bay Shore Plant OH | Utilities | 0 | — | A |
| Walleye Power, LLC OH | Utilities | 0 | — | A |
| Wallick Communities OH | Real Estate | 2 | $104,702 | — |
| Wallin Education Partners MN | Educational Services | 1 | $58,240 | — |
| Wallingford Board of Education CT | Accommodation & Food Services | 0 | — | F |
| Wallingford Hotel Partners, LLC CT | Accommodation & Food Services | 0 | — | A |
| Wallis Energy Corp IL | Retail Trade | 0 | — | A |
| Wallis Energy Corp MO | Retail Trade | 0 | — | C |
| Wallis Energy, LC MO | Other Services | 0 | — | A |
| Wallis Lubricant, LLC KS | Retail Trade | 0 | — | F |
| Wallis Lubricant, LLC MO | Retail Trade | 0 | — | C |
| Wallis Oil Co, Inc. IL | Retail Trade | 0 | — | A |
| Wallis Oil Co, Inc. MO | Retail Trade | 0 | — | B |
| Wallis Petroleum, LC MO | Retail Trade | 0 | — | B |
| WALLMASTERS INC OH | Construction | 0 | — | F |
| Walls Bros. Asphalt OH | Construction | 0 | — | A |
| Walls Brothers Asphalt OH | Construction | 0 | — | A |
| Walls to Finishes LLC AZ | Construction | 0 | — | A |
| Wallwork Inc. ND | Wholesale Trade | 0 | — | D |
| Wallworks, Inc PA | Construction | 0 | — | F |
| Wally Falke's Air Conditioning Inc. CA | Construction | 0 | — | A |
| Wally'S Wine & Spirits (Mel-Jen Inc) CA | — | 0 | — | — |
| Walman - Corporate MN | Manufacturing | 0 | — | F |
| Walman Instruments MN | Manufacturing | 0 | — | A |
| Walman Optical CO | Manufacturing | 0 | — | A |
| Walman Optical IA | Manufacturing | 0 | — | A |
| Walman Optical IL | Manufacturing | 0 | — | D |
| Walman Optical IN | Manufacturing | 0 | — | D |
| Walman Optical MD | Manufacturing | 0 | — | A |
| Walman Optical MI | Manufacturing | 0 | — | A |
