| 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 | 12 | $204,422 | - |
| 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 | 16 | $142,771 | 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 Portal Lutheran Church of San Francisco, California CA | - | 1 | $85,000 | - |
| West Publishing Corporation MN | Information & Media | 1 | $121,111 | - |
| West RB, LLC ( Bistro West) CA | - | 0 | - | - |
| West Reading Radiology Associates PA | Healthcare & Social Assistance | 1 | $435,000 | - |
| West Rim Capital Advisors, LP UT | - | 1 | $120,000 | - |
| West River Health Services ND | Healthcare & Social Assistance | 9 | $68,910 | A |
| West Rock CP, LLC NC | Manufacturing | 0 | - | C |
| West Roxbury Modern Dentistry CA | - | 1 | $149,822 | - |
| West Shore Advanced Life Support Services, Inc. - Geisinger Health PA | Healthcare & Social Assistance | 0 | - | F |
| West Shore Home AZ | Construction | 0 | - | F |
| West Shore Home CO | Construction | 0 | - | F |
| West Shore Home FL | Construction | 0 | - | F |
| West Shore Home GA | Construction | 0 | - | F |
| West Shore Home IN | Construction | 0 | - | F |
| West Shore Home MD | Construction | 0 | - | F |
| West Shore Home NC | Construction | 0 | - | F |
| West Shore Home PA | Construction | 0 | - | F |
| West Shore Home SC | Construction | 0 | - | F |
| West Shore Home TN | Construction | 0 | - | F |
| West Shore Home TX | Construction | 0 | - | F |
| West Shore Home VA | Construction | 0 | - | F |
| West Side Community Health Services, Inc. MN | Healthcare & Social Assistance | 3 | $94,709 | - |
| West Side DB LLC AZ | Accommodation & Food Services | 0 | - | F |
| West Side Deutscher Frauen Verein OH | Healthcare & Social Assistance | 0 | - | F |
| West Side Hammer Electric PA | Construction | 0 | - | F |
| West Side Tractor Sales Co. IL | Other Services | 0 | - | A |
| West Springs Hospital CO | - | 0 | - | - |
| West St Paul ISD #197 MN | Educational Services | 0 | - | B |
| West Star Aviation CO | Transportation & Warehousing | 0 | - | C |
| West Star Aviation IL | Transportation & Warehousing | 0 | - | A |
| West Star Aviation TN | Transportation & Warehousing | 0 | - | B |
| West Steel & Plastics, Inc. CA | Manufacturing | 0 | - | F |
| West Stone Consulting, LLC MA | Professional & Technical Services | 2 | $52,000 | - |
