| Willie's Grill & Icehouse - I35 South TX | - | 0 | - | - |
| Willie's Grill & Icehouse - Katy Fwy TX | - | 0 | - | - |
| Willie's Grill & Icehouse - Leon Springs TX | - | 0 | - | - |
| Willie's Grill & Icehouse - New Braunfels TX | - | 0 | - | - |
| Willie's Grill & Icehouse - North Loop TX | - | 0 | - | - |
| Willie's Grill & Icehouse - NW FWY TX | - | 0 | - | - |
| Willie's Grill & Icehouse - Spring TX | - | 0 | - | - |
| Willie's Grill & Icehouse - Sugar Land TX | - | 0 | - | - |
| Willie's Grill & Icehouse. TX | - | 0 | - | - |
| Williford Houston & Co., CPAs, PLLC NC | Professional & Technical Services | 1 | $95,500 | - |
| Willimantic Hauling CT | Administrative & Waste Services | 0 | - | F |
| Willing and Moser, an Accountancy Corporation CA | Professional & Technical Services | 1 | $64,917 | - |
| Willingboro Board of Education NJ | Educational Services | 0 | - | F |
| Willis Americas Administration Inc. NY | Professional & Technical Services | 1 | $177,272 | - |
| Willis Construction Co., Inc. CA | Manufacturing | 0 | - | F |
| Willis Custom Yachts FL | Manufacturing | 0 | - | F |
| Willis Enterprises WA | Manufacturing | 0 | - | F |
| Willis Knighton Medical Center, Inc. LA | Healthcare & Social Assistance | 7 | $230,671 | - |
| Willis Land Rover Jaguar Mini & Volvo IA | Retail Trade | 0 | - | D |
| Willis North America INC. NY | Professional & Technical Services | 1 | $140,000 | - |
| Willis Towers Watson US LLC NY | Professional & Technical Services | 24 | $125,204 | - |
| Willis-Knighton Health System LA | Healthcare & Social Assistance | 0 | - | D |
| Willis-Knighton Medical Center, Inc. LA | Healthcare & Social Assistance | 2 | $347,100 | D |
| Williston Care Center FL | Healthcare & Social Assistance | 0 | - | F |
| Williston Rescue Squad SC | - | 0 | - | - |
| Williston State College ND | Educational Services | 2 | $73,788 | - |
| Willkie Farr & Gallagher LLP DC | Professional & Technical Services | 1 | $310,000 | - |
| Willkie Farr & Gallagher LLP NY | Professional & Technical Services | 12 | - | - |
| Willman DDS Professional IL | Healthcare & Social Assistance | 1 | $174,990 | - |
| Willmar Public School Independent School District MN | Educational Services | 1 | $58,361 | - |
| Willmar Public Schools MN | Educational Services | 0 | - | D |
| Willmeng Construction, Inc. AZ | Construction | 8 | $84,622 | A |
| Willoughby Industries, Inc. IN | Manufacturing | 0 | - | C |
| Willow (CPES) AZ | - | 0 | - | - |
| Willow Advisory Group LLC DE | Management of Companies | 1 | $114,400 | - |
| Willow Bend Farm NY | Agriculture & Forestry | 0 | - | D |
| Willow Brook Christian Communities OH | Healthcare & Social Assistance | 0 | - | F |
| Willow Creek Behavioral Health WI | Healthcare & Social Assistance | 0 | - | F |
| Willow Creek Retirement Home MS | Healthcare & Social Assistance | 0 | - | F |
| Willow Grove Restco, LP dba Sonic Drive In PA | - | 0 | - | - |
| Willow Laboratories, Inc. CA | Professional & Technical Services | 1 | $140,000 | - |
| Willow Lake School District SD | Educational Services | 1 | $51,000 | - |
| Willow Lake School District 12-3 SD | Educational Services | 3 | $52,447 | - |
| Willow Ridge Nursing and Rehabilitation Center LA | Healthcare & Social Assistance | 0 | - | C |
| Willow Springs CA | Healthcare & Social Assistance | 0 | - | F |
| Willow Springs TX | Healthcare & Social Assistance | 0 | - | - |
| Willow Springs Rehabilitation and Healthcare Center NJ | Healthcare & Social Assistance | 0 | - | F |
| Willow Towers NY | Healthcare & Social Assistance | 0 | - | F |
| Willow Valley Inn & Suites PA | - | 0 | - | - |
| Willow Woods Healthcare OH | Healthcare & Social Assistance | 0 | - | F |
