| Watson Grinding and Manufacturing TX | - | 0 | - | - |
| Watson Institute CO | Educational Services | 2 | $67,835 | - |
| Watson Laboratories Inc. CA | - | 0 | - | - |
| Watson Laboratories, Inc. NY | - | 0 | - | - |
| Watson Pharmaceuticals, Inc. CA | - | 0 | - | - |
| Watson Truck & Supply, Inc. NM | Manufacturing | 0 | - | F |
| Watson, Inc. TX | Manufacturing | 0 | - | D |
| Watsonrice LLP NY | Professional & Technical Services | 5 | $72,547 | - |
| Watsontown Trucking Co. PA | Transportation & Warehousing | 0 | - | A |
| Watsonville Coast Produce, Inc. CA | Wholesale Trade | 0 | - | F |
| Watsonville Community Hospital CA | Healthcare & Social Assistance | 0 | - | F |
| Watsonville Community Hospital CO | - | 0 | - | - |
| Watsonville Community Hospital FL | - | 0 | - | - |
| Watsonville Community Hospital LA | - | 0 | - | - |
| Watsonville Community Hospital ND | - | 0 | - | - |
| Watsonville Community Hospital OH | - | 0 | - | - |
| Watsonville Community Hospital OK | - | 0 | - | - |
| Watsonville Community Hospital SC | - | 0 | - | - |
| Watsonville Community Hospital WA | - | 0 | - | - |
| Watsonville Community Hospital WV | - | 0 | - | - |
| Watsonville Community Hospital (Update) CO | - | 0 | - | - |
| Watsonville post Acute CA | Healthcare & Social Assistance | 0 | - | F |
| Watt Companies CA | - | 0 | - | - |
| Watters Plumbing INC WI | Construction | 0 | - | F |
| Watts Healthcare CA | - | 0 | - | - |
| Watts Next Px LLC NY | Professional & Technical Services | 1 | $160,000 | - |
| Watts Regulator Company MA | Manufacturing | 2 | $89,610 | - |
| Watts Regulator Company MO | - | 0 | - | - |
| Watts Regulators Co. TX | - | 0 | - | - |
| Watts Water Technologies NH | Manufacturing | 0 | - | D |
| Watts Water Technologies, Inc. KS | - | 0 | - | - |
| Watttime CORPORATION CA | Professional & Technical Services | 1 | $140,000 | - |
| Wauconda Care IL | Healthcare & Social Assistance | 0 | - | - |
| Waukee Community School District IA | Educational Services | 1 | $55,825 | - |
| Waukegan Community Unit School District 60 IL | Educational Services | 3 | $87,755 | - |
| Waukesha Hospitality, LLC WI | Accommodation & Food Services | 0 | - | F |
| Waukesha Surgical Specialists, S.C. WI | Healthcare & Social Assistance | 1 | $380,000 | - |
| Waukesha-Pearce Industries, LLC TX | Wholesale Trade | 2 | $85,686 | - |
| Waukon Feed Ranch Agronomy Site IA | Agriculture & Forestry | 0 | - | D |
| Waunakee Community School Distric WI | Educational Services | 0 | - | C |
| Waunakee Remodeling WI | Construction | 0 | - | F |
| Waupaca Elevator Co Inc WI | - | 0 | - | - |
| Waupaca Foundry INC PA | - | 0 | - | - |
| Waupaca Foundry, Inc. IN | Manufacturing | 0 | - | F |
| Waupaca Foundry, Inc. MI | Manufacturing | 0 | - | F |
| Waupaca Foundry, Inc. TN | Manufacturing | 0 | - | F |
| Waupaca Foundry, Inc. WI | Manufacturing | 0 | - | F |
| Wausa Care and Rehabilitation Center NE | - | 0 | - | - |
| Wausau Container Corporation WI | Manufacturing | 0 | - | F |
| Wausau Equipment Company WI | Manufacturing | 0 | - | B |
