| Waterfall Clinic, Inc. OR | Healthcare & Social Assistance | 1 | $245,000 | — |
| Waterfield Florida Staffing, LLC FL | Administrative & Waste Services | 0 | — | A |
| Waterfield Florida Staffing, LLC GA | Administrative & Waste Services | 0 | — | A |
| Waterfield Florida Staffing, LLC NC | Administrative & Waste Services | 0 | — | A |
| Waterfield South Carolina Staffing, LLC SC | Administrative & Waste Services | 0 | — | A |
| Waterfield Staffing Management, LLC FL | Professional & Technical Services | 0 | — | A |
| WaterFire Providence RI | Arts & Entertainment | 0 | — | A |
| Waterford at Creekside FL | Healthcare & Social Assistance | 0 | — | F |
| Waterford Country School LLC CT | Educational Services | 0 | — | D |
| Waterford Hotel Group AR | Accommodation & Food Services | 0 | — | F |
| Waterford Hotel Group CT | Accommodation & Food Services | 0 | — | F |
| Waterford Hotel Group FL | Accommodation & Food Services | 0 | — | A |
| Waterford Hotel Group MA | Accommodation & Food Services | 0 | — | A |
| Waterford Nursing and Rehabilitation Center FL | Healthcare & Social Assistance | 0 | — | C |
| Waterford Power, LLC OH | Utilities | 0 | — | F |
| Waterford Public Schools CT | Educational Services | 0 | — | C |
| Waterford Tank & Fabrication LTD OH | Manufacturing | 0 | — | F |
| Waterford Tank Trucking OH | Manufacturing | 0 | — | A |
| Waterford-F LLC MI | Retail Trade | 0 | — | A |
| Waterfront Enterprises, Inc., dba Gateway Terminal CT | Transportation & Warehousing | 0 | — | B |
| Waterfront Hotel CA | — | 0 | — | — |
| Waterfront Inn, LLC FL | Accommodation & Food Services | 0 | — | A |
| Waterfront Management, LLC dba Shadows on the Hudson NY | — | 0 | — | — |
| WaterFurnace International, Inc. IN | Manufacturing | 1 | $70,000 | — |
| Waterhouse Ridge Memory Care OR | Healthcare & Social Assistance | 0 | — | F |
| Waterhout Construction Company, Inc. MO | Construction | 0 | — | F |
| Watering Hole NE | — | 0 | — | — |
| Waterline Development Corporation CA | Manufacturing | 1 | $150,000 | — |
| Waterline Industries Corp NH | Construction | 0 | — | D |
| Waterline Renewal Technologies FL | Manufacturing | 0 | — | A |
| Waterline Renewal Technologies, Inc. IL | Manufacturing | 1 | $110,000 | F |
| Waterlogic USA TX | Wholesale Trade | 0 | — | D |
| WATERLOO (475) - D850016 IA | Accommodation & Food Services | 0 | — | F |
| Waterloo Container Company NY | Wholesale Trade | 0 | — | A |
| Waterloo Fire Department IL | Public Administration | 0 | — | A |
| Waterloo Water Works IA | Utilities | 0 | — | F |
| Waterloo Works Foundry IA | Manufacturing | 0 | — | F |
| Waterloo-Morada Fire District CA | Public Administration | 0 | — | F |
| Waterman Communities, Inc. FL | Healthcare & Social Assistance | 0 | — | B |
| Waterman's Crossing Apartments VA | Real Estate | 0 | — | A |
| Watermark CA | Healthcare & Social Assistance | 0 | — | F |
| Watermark MD | Healthcare & Social Assistance | 0 | — | A |
| Watermark NY | Healthcare & Social Assistance | 0 | — | F |
| Watermark UT | Healthcare & Social Assistance | 0 | — | F |
| Watermark VA | Healthcare & Social Assistance | 0 | — | F |
| Watermark At Talbot Park VA | Real Estate | 0 | — | A |
| Watermark Communities PA | Healthcare & Social Assistance | 0 | — | F |
| Watermark Delivery Solutions, LLC FL | Transportation & Warehousing | 0 | — | F |
| Watermark Environmental, Inc. MA | Professional & Technical Services | 0 | — | A |
| Watermark Retirement OR | Healthcare & Social Assistance | 0 | — | A |
