| Western Bays Constructors NY | Construction | 0 | - | F |
| Western Building Center MT | Retail Trade | 0 | - | F |
| Western Building Products WI | Wholesale Trade | 0 | - | F |
| Western Cabinets KS | Manufacturing | 0 | - | D |
| Western Cattle Feeders, LLC TX | Agriculture & Forestry | 0 | - | F |
| Western Climate Initiative, Inc. CA | Professional & Technical Services | 1 | $125,000 | - |
| Western Cnc, INC. CA | - | 0 | - | - |
| Western Commercial Services NV | Construction | 0 | - | F |
| Western Connecticut State University CT | Educational Services | 1 | $73,912 | - |
| Western Construction Group, Inc. MO | Construction | 1 | $60,500 | A |
| Western Construction Inc ID | Construction | 0 | - | F |
| Western Container Company MO | - | 0 | - | - |
| Western Container Corporation TX | Manufacturing | 0 | - | D |
| Western Convalescent Hospital CA | Healthcare & Social Assistance | 0 | - | F |
| Western Convenience Stores - Restaurant NE | - | 0 | - | - |
| Western Correctional Institution MD | Public Administration | 0 | - | F |
| Western Dairy Transport TX | Transportation & Warehousing | 0 | - | D |
| Western Dairy Transport, LLC AZ | Transportation & Warehousing | 0 | - | F |
| Western Dairy Transport, LLC MO | Transportation & Warehousing | 0 | - | C |
| Western Dairy Transport, LLC NM | Transportation & Warehousing | 0 | - | D |
| Western Dental Services, Inc. CA | Healthcare & Social Assistance | 15 | $193,283 | - |
| Western Digital CA | Manufacturing | 0 | - | A |
| Western Digital UT | - | 0 | - | - |
| Western Digital Fremont LLC. CA | - | 0 | - | - |
| Western Digital Technologies, Inc. CA | Manufacturing | 170 | $141,286 | B |
| Western Digital Technology, Inc. CA | - | 0 | - | - |
| Western Disposal Services CO | Administrative & Waste Services | 0 | - | F |
| Western Diversified Plastics MI | Manufacturing | 0 | - | D |
| Western Engineering Co., Inc IA | Construction | 0 | - | F |
| Western Express TN | Transportation & Warehousing | 0 | - | B |
| Western Extrusions Corporation TX | Manufacturing | 1 | $120,000 | F |
| Western Fireplace Supply CO | Wholesale Trade | 0 | - | F |
| Western Forest Products Inc. WA | - | 0 | - | - |
| Western Forge, Inc. CO | - | 0 | - | - |
| Western Global Airlines INC FL | Transportation & Warehousing | 1 | $107,528 | - |
| Western Golf Properties CA | Arts & Entertainment | 0 | - | B |
| Western Governors University UT | Educational Services | 1 | $71,400 | - |
| Western Grain and Milling CA | Manufacturing | 0 | - | F |
| Western Graphics & Data/Travel Tags Inc OR | - | 0 | - | - |
| Western Harvesting, LLC CA | Agriculture & Forestry | 0 | - | F |
| Western Health Resources CA | - | 0 | - | - |
| Western Health Resources (Western CA | - | 0 | - | - |
| Western Health Resources dba Adventist OR | - | 0 | - | - |
| Western Heating & Air Conditioning, Inc. ID | Construction | 0 | - | A |
| Western Heavy Haul, Inc OR | Transportation & Warehousing | 0 | - | F |
| Western Heights Public Schools OK | Educational Services | 2 | $42,256 | - |
| Western Home Communities IA | Healthcare & Social Assistance | 0 | - | - |
| Western Home Services IA | Healthcare & Social Assistance | 0 | - | - |
| Western Idaho Cabinets ID | - | 0 | - | - |
| Western Illinois University IL | Educational Services | 8 | $61,127 | - |
