| West Covina Motor Group, LLC dba West Covina Nissan CA | - | 0 | - | - |
| West Covina Toyota Scion CA | - | 0 | - | - |
| West Covina Wholesale Nurseries CA | Agriculture & Forestry | 0 | - | D |
| West Creek Financial, Inc. (d/b/a Koalafi) VA | Finance & Insurance | 1 | $200,000 | - |
| West Elm (Williams Sonoma) NV | - | 0 | - | - |
| West End Tool & Die IL | Manufacturing | 0 | - | F |
| West End YMCA CA | - | 0 | - | - |
| West Flagler Associates, LTD. FL | Arts & Entertainment | 0 | - | B |
| West Florida Medical Center Clinic, PA FL | Healthcare & Social Assistance | 0 | - | A |
| West Fork at Weatherford Assisted Living and Memory Care TX | Healthcare & Social Assistance | 0 | - | F |
| West Fraser AL | Manufacturing | 0 | - | D |
| West Fraser AR | Manufacturing | 0 | - | C |
| West Fraser FL | Manufacturing | 0 | - | A |
| West Fraser GA | Manufacturing | 0 | - | B |
| West Fraser, Armour NC | Manufacturing | 0 | - | D |
| West Fraser, Inc. TN | - | 1 | $93,000 | - |
| 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 | 3 | $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 | 1 | $120,000 | 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 School District AR | - | 1 | $46,800 | - |
| 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 Ocean Inc. TX | - | 4 | $80,257 | - |
