| Water Engineering, Inc NE | Wholesale Trade | 0 | — | F |
| Water Equipment Technologies FL | Utilities | 0 | — | F |
| Water Extraction Team, LLC CO | Construction | 0 | — | A |
| Water from Air, Inc. CA | Manufacturing | 1 | $136,989 | — |
| Water FX NV | Construction | 0 | — | F |
| Water Gremlin MN | Manufacturing | 0 | — | A |
| Water Guard Inc NC | Wholesale Trade | 0 | — | F |
| Water Island Capital, LLC NY | Finance & Insurance | 2 | $165,000 | — |
| Water Medic of Cape Coral Inc. FL | Construction | 0 | — | F |
| Water Pik, Inc. CO | Manufacturing | 0 | — | A |
| Water Quality Plumbing CA | Construction | 0 | — | A |
| Water Resources Group CO | Construction | 0 | — | A |
| Water Resources Group, Inc. MN | Construction | 1 | $88,483 | A |
| Water Resources International Inc. HI | Construction | 0 | — | F |
| Water Rower RI | Manufacturing | 0 | — | F |
| Water Safety Corp of Nevada NV | — | 0 | — | — |
| Water Safety Corporation NV | Manufacturing | 0 | — | F |
| Water Science Technologies, LLC AL | Manufacturing | 0 | — | F |
| Water Service Corporation NV | Utilities | 0 | — | F |
| Water Solutions Unlimited IL | Wholesale Trade | 0 | — | A |
| Water Solutions Unlimited MI | Wholesale Trade | 0 | — | A |
| Water Solutions Unlimited Inc IN | Wholesale Trade | 0 | — | F |
| WATER SONG FOOD AND BEVERAGE LLC MD | Accommodation & Food Services | 1 | $60,861 | — |
| Water Surplus IL | Manufacturing | 0 | — | A |
| Water Tech of America, Inc WI | Wholesale Trade | 0 | — | A |
| Water Tech, Inc. AR | Wholesale Trade | 0 | — | A |
| Water to Fire Restoration, Inc FL | Administrative & Waste Services | 0 | — | A |
| Water Valley Poultry, LLC MS | — | 0 | — | — |
| Water Well Solutions, LLC TN | Construction | 0 | — | A |
| Water Wells Solutions Service Group CA | Construction | 0 | — | A |
| Water Works Construction TX | Construction | 0 | — | F |
| Water Works Engineers, LLC AZ | Professional & Technical Services | 1 | $120,000 | — |
| Water Works Industrial Services, LLC LA | Administrative & Waste Services | 0 | — | C |
| Water Worx Services, Inc. NC | Construction | 0 | — | F |
| Water's Edge Health and Rehabilitation Center WI | Healthcare & Social Assistance | 0 | — | A |
| Waterberry Lodging Company DBA Comfort Inn & Suites Watertown-1000 Islands NY | Accommodation & Food Services | 0 | — | F |
| Waterblasting LLC FL | Manufacturing | 0 | — | F |
| Waterbury Appeals CT | Public Administration | 0 | — | A |
| Waterbury ARC CT | Healthcare & Social Assistance | 0 | — | F |
| Waterbury Gardens Nursing and Rehab LLC of Waterbury CT | — | 0 | — | — |
| Waterbury Gardens Nursing and Rehab LLC of Waterbury (Update to 9/6/2023) CT | — | 0 | — | — |
| Waterbury Heating and Cooling, Inc SD | Construction | 0 | — | F |
| Waterbury Plating, LLC CT | Manufacturing | 0 | — | F |
| Waterbury Screw Machine CT | Manufacturing | 0 | — | A |
| Waterbury Swiss Automatics CT | Manufacturing | 0 | — | A |
| Waterbury Youth Services CT | Healthcare & Social Assistance | 0 | — | A |
| WaterCo of New England CT | Utilities | 0 | — | F |
| WaterCountry USA VA | Arts & Entertainment | 0 | — | C |
| Watercrest Senior Living FL | Healthcare & Social Assistance | 0 | — | F |
| Waterfall Asset Management, LLC NY | Finance & Insurance | 1 | $130,000 | — |
