| Waters of New Castle IN | Healthcare & Social Assistance | 0 | — | F |
| Waters of Peru IN | Healthcare & Social Assistance | 0 | — | F |
| Waters of Robertson TN | Healthcare & Social Assistance | 0 | — | F |
| Waters of Sweetwater TN | Healthcare & Social Assistance | 0 | — | F |
| Waters of Syracuse Skilled Nursing Facility LLC IN | Healthcare & Social Assistance | 0 | — | F |
| Waters of Wabash East IN | Healthcare & Social Assistance | 0 | — | F |
| Waters of Wabash West IN | Healthcare & Social Assistance | 0 | — | A |
| Waters of Wakarusa IN | Healthcare & Social Assistance | 0 | — | F |
| Waters of Wakarusa Assisted Living Facility IN | Healthcare & Social Assistance | 0 | — | A |
| Waters Technologies Corporation MA | Manufacturing | 14 | $142,696 | — |
| Waters Truck and Tractor Co. Inc. MS | Wholesale Trade | 0 | — | A |
| WaterSaver Faucet Co. IL | Manufacturing | 0 | — | F |
| Watershed Foods Inc IL | Manufacturing | 0 | — | F |
| Watershed Restoration Group, Inc. MT | Administrative & Waste Services | 0 | — | F |
| Waterside Health and Rehab LLC VA | Healthcare & Social Assistance | 0 | — | F |
| Waterside Nursing & Rehabilitation TX | Healthcare & Social Assistance | 0 | — | F |
| Waterside Restaurants, Inc. FL | Accommodation & Food Services | 0 | — | A |
| Waterson Terminal Services LLC RI | Transportation & Warehousing | 0 | — | F |
| Waterstone Faucets CA | Manufacturing | 0 | — | F |
| Waterstone FTLL Hotel LLC FL | Accommodation & Food Services | 0 | — | A |
| Waterstone Resort & Marina FL | — | 0 | — | — |
| WATERTECH, Inc. ID | Manufacturing | 0 | — | F |
| Watertite Products Inc CA | Manufacturing | 0 | — | B |
| Waterton Healthcare and Rehabilitation TX | Healthcare & Social Assistance | 0 | — | A |
| Watertown Family YMCA NY | — | 0 | — | — |
| Watertown Hotel Ventures, LLC NY | Accommodation & Food Services | 0 | — | A |
| Watertown Lodging Associates, LLC NY | Accommodation & Food Services | 0 | — | A |
| WATERTOWN REHABILITATION AND NURSING CENTER MA | Healthcare & Social Assistance | 0 | — | F |
| Watertown Unified School District WI | Educational Services | 1 | $86,311 | — |
| Waterview Hills Rehabilitation and Healthcare Center NY | Healthcare & Social Assistance | 0 | — | F |
| Waterville USA Inc. AL | Arts & Entertainment | 0 | — | A |
| Waterway Gas & Wash CO | Other Services | 0 | — | D |
| Waterway Gas & Wash IL | Other Services | 0 | — | D |
| Waterway Gas & Wash KS | Other Services | 0 | — | A |
| Waterway Gas & Wash MO | Other Services | 0 | — | F |
| Waterway Gas & Wash OH | Other Services | 0 | — | D |
| Waterworks CA | Retail Trade | 0 | — | A |
| Waterworks CT | Retail Trade | 0 | — | B |
| Waterworks NY | Retail Trade | 0 | — | A |
| Waterworks, LLC WA | Agriculture & Forestry | 0 | — | F |
| Watkins Construction Company, LLC TX | Construction | 0 | — | C |
| Watkins Development Corp. TX | Construction | 0 | — | A |
| Watkins Distributing ID | Wholesale Trade | 0 | — | F |
| Watkins Floor Covering, Inc. NC | Construction | 0 | — | A |
| Watkins Roofing, Inc. MO | Construction | 0 | — | F |
| Watkins Site Development, LLC. NC | Construction | 0 | — | A |
| Watkins Wellness CA | — | 0 | — | — |
| Watkins-Logan Texas State Veterans Home TX | Healthcare & Social Assistance | 0 | — | F |
| Watkins-Ragar Investments Inc AR | Administrative & Waste Services | 0 | — | A |
| Watlow CA | Manufacturing | 0 | — | F |
