| Western Industries Corporation TX | Manufacturing | 0 | - | F |
| Western Industries Plastic Products LLC KS | Manufacturing | 0 | - | F |
| Western Industries, Inc. WI | - | 0 | - | - |
| Western International Gas & Cylinders, Inc PA | Manufacturing | 0 | - | F |
| Western Janitorial Service, Inc. TX | Administrative & Waste Services | 0 | - | F |
| Western Justice Center CA | Educational Services | 2 | $78,500 | - |
| Western Kentucky Navigation, Inc. KY | - | 0 | - | - |
| Western Kentucky University KY | Educational Services | 4 | $53,583 | - |
| Western Kentucky University (Bowling Green) KY | Educational Services | 0 | - | A |
| Western Labs LLC MI | Professional & Technical Services | 1 | $73,424 | - |
| Western Los Angeles County Boy Scouts of America CA | - | 0 | - | - |
| Western Mandarin Immersion Charter School CA | Educational Services | 2 | $59,102 | - |
| Western Market AL | - | 0 | - | - |
| Western Mass Endodontics, P.C. MA | Healthcare & Social Assistance | 1 | $250,000 | - |
| Western Merchants Insurance Services Inc. CA | Finance & Insurance | 1 | $63,000 | - |
| Western Michigan University MI | Educational Services | 13 | $75,480 | - |
| Western Michigan University Homer Stryker M.D. School of Medicine MI | Educational Services | 1 | $45,011 | A |
| Western Milling, LLC CA | Manufacturing | 0 | - | D |
| Western Mountain Transport OR | Transportation & Warehousing | 0 | - | F |
| Western National Group CA | Real Estate | 0 | - | F |
| Western Nebraska Community College NE | Educational Services | 1 | $80,000 | - |
| Western Nevada Supply NV | Wholesale Trade | 0 | - | D |
| Western New England University MA | Educational Services | 4 | $83,323 | - |
| Western New Mexico University NM | Educational Services | 1 | $77,105 | - |
| Western Organics AZ | Manufacturing | 0 | - | F |
| Western Pacific Building Materials CO | Retail Trade | 0 | - | F |
| Western Pacific Precast, LLC NV | Construction | 0 | - | F |
| Western Pacific Storage Solutions CA | Manufacturing | 0 | - | F |
| Western Partitions Inc. NM | Construction | 0 | - | F |
| Western Partitions Inc. NV | Construction | 0 | - | D |
| Western Partitions Inc. OR | Construction | 0 | - | F |
| Western Partitions Inc. WA | Construction | 0 | - | F |
| Western Pennsylvania Hospital Pittsburgh Facility PA | - | 0 | - | - |
| Western Pneumatics LLC OR | Manufacturing | 0 | - | F |
| Western Post (US) LLC CA | Transportation & Warehousing | 2 | $61,422 | - |
| Western Power Sports, LLC CA | - | 0 | - | - |
| Western Products Inc. ND | Construction | 0 | - | F |
| Western Refining AZ | - | 0 | - | - |
| Western Refining Yorktown, Inc. VA | - | 0 | - | - |
| Western Research Institute WY | Professional & Technical Services | 1 | $90,673 | - |
| Western Reserve Care Solutions OH | Healthcare & Social Assistance | 0 | - | D |
| Western Reserve Health Education Inc OH | Healthcare & Social Assistance | 0 | - | F |
| Western Reserve Hospital OH | Healthcare & Social Assistance | 0 | - | D |
| Western Reserve Mutual Casualty Company OH | Finance & Insurance | 2 | $109,672 | - |
| Western Shelter Services OR | Manufacturing | 0 | - | - |
| Western Sherburne Tribune 2019 MN | - | 0 | - | - |
| Western Sizzlin MS | - | 0 | - | - |
| Western Specialty Contractors CA | Construction | 0 | - | A |
| Western State Design, INC. CA | Manufacturing | 0 | - | D |
| Western State Hospital VA | Healthcare & Social Assistance | 0 | - | F |
