| Walnut Creek Lumber Company OH | Manufacturing | 0 | — | A |
| Walnut Creek Pyramid Alehouse CA | — | 0 | — | — |
| Walnut Custom Components IL | Manufacturing | 0 | — | F |
| Walnut Fire Protection District IL | Public Administration | 0 | — | A |
| Walnut Grove Correctional Facility MS | — | 0 | — | — |
| Walnut Grove Youth Correctional Facility MS | — | 0 | — | — |
| Walnut Hills Retirement Community OH | Healthcare & Social Assistance | 0 | — | F |
| Walnut Landfill MS | Administrative & Waste Services | 0 | — | A |
| WALNUT PARK CA | Healthcare & Social Assistance | 0 | — | A |
| Walnut Ridge AR | Other Services | 0 | — | D |
| Walnut Ridge Assisted Living NC | Healthcare & Social Assistance | 0 | — | F |
| Walnut Ridge Dairy LLC NY | Agriculture & Forestry | 0 | — | F |
| Walnut Ridge SNF OP, LLC AR | Healthcare & Social Assistance | 0 | — | A |
| Walnut Valley Water District CA | Utilities | 0 | — | F |
| WALNUT WOODS PA | Healthcare & Social Assistance | 0 | — | F |
| Walnutcreek Planing Ltd. OH | Manufacturing | 0 | — | F |
| Walpole Country Club MA | Arts & Entertainment | 1 | $58,510 | — |
| Walpole Outdoors CT | Manufacturing | 0 | — | A |
| Walpole Outdoors FL | Manufacturing | 0 | — | A |
| Walpole Outdoors MA | Manufacturing | 0 | — | F |
| Walpole Outdoors ME | Manufacturing | 0 | — | F |
| Walpole Outdoors NJ | Manufacturing | 0 | — | F |
| Walpole Outdoors NY | Manufacturing | 0 | — | A |
| Walrath Heating & Air Conditioning Co., Inc. CO | Construction | 0 | — | A |
| Walschon Fire Protection, Inc CA | Construction | 0 | — | F |
| Walsdorf Roofing Company, Inc. WI | Construction | 0 | — | A |
| Walser Automotive Group MN | Wholesale Trade | 0 | — | C |
| Walser Holding Company MN | Retail Trade | 0 | — | B |
| WALSH & ALBERT CO TX | Construction | 0 | — | B |
| Walsh & Associates, Inc. MO | Wholesale Trade | 0 | — | F |
| Walsh Brothers,Inc. MA | Construction | 0 | — | A |
| Walsh Commercial Group, LLC OH | Manufacturing | 0 | — | F |
| Walsh Construction Co. WA | Construction | 0 | — | A |
| Walsh Construction Co., Inc. MI | Construction | 0 | — | A |
| Walsh Construction Co./OR OR | Construction | 0 | — | A |
| Walsh Masonry, Inc. WI | Construction | 0 | — | F |
| Walsh Service Solutions, LLC MI | Administrative & Waste Services | 0 | — | A |
| Walsh Timber Company LLC LA | Agriculture & Forestry | 0 | — | A |
| Walsh Trucking OR | Transportation & Warehousing | 0 | — | D |
| Walsh Trucking WA | Transportation & Warehousing | 0 | — | D |
| Walsh Vineyards Management, Inc. CA | Agriculture & Forestry | 0 | — | D |
| WALSWORTH PUBLISHING CO INC KS | Manufacturing | 0 | — | A |
| WALSWORTH PUBLISHING CO INC MI | Manufacturing | 0 | — | B |
| WALSWORTH PUBLISHING CO INC MO | Manufacturing | 0 | — | B |
| WALSWORTH PUBLISHING CO INC WI | Manufacturing | 0 | — | F |
| Walt Disney Company AL | Information & Media | 0 | — | A |
| Walt Disney Company CA | Information & Media | 0 | — | A |
| Walt Disney Company CT | Information & Media | 0 | — | A |
| Walt Disney Company DC | Information & Media | 0 | — | A |
| Walt Disney Company FL | Information & Media | 0 | — | A |
