| West Grand School District 1-JT CO | Educational Services | 1 | $48,773 | - |
| West Haven Center for Nursing and Rehab CT | Healthcare & Social Assistance | 0 | - | F |
| West Hills Behavioral Hospital NV | - | 0 | - | - |
| West hills Health & Rehab Center CA | Healthcare & Social Assistance | 0 | - | F |
| West Hills Hospital & Medical Center CA | Healthcare & Social Assistance | 0 | - | F |
| West Houston Hall, Inc. NY | - | 0 | - | - |
| West Knox Utility District TN | Utilities | 0 | - | F |
| West Las Vegas Schools NM | Educational Services | 1 | $55,000 | - |
| West Liberty Care Center OH | Healthcare & Social Assistance | 0 | - | F |
| West Liberty Foods IA | Manufacturing | 0 | - | D |
| West Liberty Foods IL | Manufacturing | 0 | - | C |
| West Liberty Foods, LLC UT | Manufacturing | 0 | - | D |
| West Linn Paper Co OR | - | 0 | - | - |
| West Logistics, LLC NC | - | 0 | - | - |
| West Loop Strategy LLC IL | Professional & Technical Services | 1 | $92,500 | - |
| West Marine Products Inc CA | Retail Trade | 0 | - | F |
| West Marine Products Inc FL | Retail Trade | 0 | - | A |
| West Marine Products Inc SC | Retail Trade | 0 | - | F |
| West Mau Resorts Partners LP HI | - | 0 | - | - |
| West Meade Place TN | Healthcare & Social Assistance | 0 | - | F |
| West Medical CA | - | 0 | - | - |
| West Medical Ctr Inc CA | - | 0 | - | - |
| West Medical Tarzana CA | - | 0 | - | - |
| West Melbourne Health and Rehab center FL | Healthcare & Social Assistance | 0 | - | - |
| West Memphis Operators, LLC AR | Healthcare & Social Assistance | 0 | - | F |
| West Memphis Steel Corporation AR | Wholesale Trade | 0 | - | F |
| West Metro Care Services LLC MN | Healthcare & Social Assistance | 1 | $73,000 | - |
| West Michigan Molding MI | Manufacturing | 0 | - | F |
| West Michigan Shared Hospital Laundry MI | Other Services | 0 | - | F |
| West Monroe Partners, Inc. IL | Professional & Technical Services | 2 | $131,300 | - |
| West Mont MT | Healthcare & Social Assistance | 0 | - | F |
| West Oahu Aggregate, Co., Inc. HI | Administrative & Waste Services | 0 | - | F |
| West Ottawa Public Schools MI | Educational Services | 0 | - | A |
| West Pak Avocado CA | Agriculture & Forestry | 0 | - | F |
| West Palm Beach Marriott FL | Accommodation & Food Services | 0 | - | F |
| West Penn Allegheny Health System PA | Healthcare & Social Assistance | 4 | $69,101 | - |
| West Penn Power Company PA | Utilities | 0 | - | D |
| West Penn Wire dba Belden, Inc. PA | - | 0 | - | - |
| West Pharmaceutical Services, Inc. IN | - | 0 | - | - |
| West Pharmaceutical Services, Inc. PA | Manufacturing | 10 | $114,474 | C |
| West Physics Consulting, LLC GA | Professional & Technical Services | 1 | $95,000 | - |
| West Pico Distributors, LLC CA | Wholesale Trade | 0 | - | C |
| West Pines Behavioral Health CO | - | 0 | - | - |
| West Plains Veterinary Supply of Springfield MO | Wholesale Trade | 0 | - | C |
| West Point Products PA | - | 0 | - | - |
| West Point Products Acquisition, LLC PA | - | 0 | - | - |
| West Point SNF Operations, LLC VA | Healthcare & Social Assistance | 0 | - | F |
| West Point Tours Inc. NY | Transportation & Warehousing | 0 | - | D |
| West Portal - C@ Educational Systems, Inc. CA | - | 0 | - | - |
| West Publishing Corporation MN | Information & Media | 1 | $121,111 | - |
