| WestRock CP, LLC PA | Manufacturing | 0 | - | C |
| Westrock Cp, LLC SC | Manufacturing | 0 | - | C |
| WestRock CP, LLC TN | Manufacturing | 0 | - | C |
| Westrock Cp, LLC TX | Manufacturing | 0 | - | C |
| WestRock CP, LLC VA | Administrative & Waste Services | 0 | - | B |
| WestRock CP, LLC VT | Manufacturing | 0 | - | F |
| Westrock Cp, LLC WA | Manufacturing | 0 | - | F |
| WestRock CP, LLC WI | Manufacturing | 0 | - | D |
| Westrock Kraft Paper, LLC NC | Manufacturing | 0 | - | C |
| WestRock Longview, LLC WA | Manufacturing | 0 | - | F |
| WestRock Services, LLC GA | Professional & Technical Services | 3 | $119,886 | - |
| WestRock Services, LLC SC | - | 0 | - | - |
| WestRock Services, LLC (aka WestRock or Westrock Smurfit) MA | - | 0 | - | - |
| WestRock Services, LLC Panama City Mill FL | - | 0 | - | - |
| WestRock WestRock Jax. Folding Plant FL | - | 0 | - | - |
| Westshore Grand FL | - | 0 | - | - |
| Westshore Ren Hotel Project Owner, LLC FL | Accommodation & Food Services | 0 | - | F |
| Westshore Roofing, Inc. CA | Construction | 0 | - | - |
| Westside - Anaheim CA | Wholesale Trade | 0 | - | F |
| WESTSIDE AG ll, INC CA | Agriculture & Forestry | 0 | - | B |
| Westside Anaheim CA | Wholesale Trade | 0 | - | F |
| Westside Care Center LLC CT | Healthcare & Social Assistance | 0 | - | F |
| Westside Equipment Co. (OXBO) CA | - | 0 | - | - |
| Westside Family Healthcare Inc DE | Healthcare & Social Assistance | 0 | - | C |
| Westside Finishing Company, Inc. MA | Manufacturing | 0 | - | F |
| Westside Health Services, Inc. (322 Lake Avenue) NY | - | 0 | - | - |
| Westside Health Services, Inc. (480 Genesee Street) NY | - | 0 | - | - |
| Westside Housing Organization, Inc. MO | Public Administration | 1 | $58,739 | - |
| Westside Investments, Inc. DBA Marina del rey Toyota CA | - | 0 | - | - |
| Westside Tavern CA | - | 0 | - | - |
| Westside Terrace AL | Healthcare & Social Assistance | 0 | - | - |
| Westside Terrace and Rehab First AL | Healthcare & Social Assistance | 0 | - | - |
| Westview Health Care Center CT | Healthcare & Social Assistance | 0 | - | F |
| Westview Services Inc CA | Healthcare & Social Assistance | 0 | - | A |
| Westward Ho Hotel aka Kings Inn CA | - | 0 | - | - |
| Westward Hospitality Management LLC (Full Service) CA | Accommodation & Food Services | 0 | - | F |
| Westward Hospitality Management LLC (Full Service) OR | Accommodation & Food Services | 0 | - | F |
| Westward Seafoods Inc AK | Manufacturing | 0 | - | F |
| Westways Staffing Services, Inc. CA | Administrative & Waste Services | 1 | $75,067 | - |
| Westwin Elements, Inc. OK | Manufacturing | 1 | $218,275 | - |
| WestWind Logistics LLC IA | Transportation & Warehousing | 0 | - | F |
| Westwood Country Club VA | - | 0 | - | - |
| Westwood Healthcare & Wellness Centre, LP CA | Healthcare & Social Assistance | 1 | $112,528 | F |
| Westwood Inn Senior Living MI | Healthcare & Social Assistance | 0 | - | - |
| Westwood Post Acute CA | Healthcare & Social Assistance | 0 | - | F |
| Westwood Professional Services, Inc. TX | Professional & Technical Services | 2 | $135,000 | - |
| Westwood Regional School District NJ | Educational Services | 0 | - | F |
| Westwood Unified School District CA | Educational Services | 1 | $59,021 | - |
| Westwoods BBQ Investors LLC dba Westwoods BBQ & Spice Co. CA | - | 0 | - | - |
| Wet Hen Cafe NV | - | 0 | - | - |
