| 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 Care Inc. CA | - | 1 | $120,598 | - |
| 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 | 2 | $103,300 | - |
| 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 Technologies, LLC DE | - | 2 | $133,650 | - |
| Willow Towers NY | Healthcare & Social Assistance | 0 | - | F |
| Willow Valley Inn & Suites PA | - | 0 | - | - |
| Willow Woods Healthcare OH | Healthcare & Social Assistance | 0 | - | F |
| Willoway Nurseries INC OH | Retail Trade | 0 | - | B |
| Willowbend Health & Rehabilitation AR | Healthcare & Social Assistance | 0 | - | F |
| Willowbend Nurseries, LLC OH | Agriculture & Forestry | 0 | - | D |
| Willowbrook chicken LLC NJ | - | 0 | - | - |
| Willowfield Development LLC NY | - | 1 | $171,600 | - |
| Willows Lodge Associates, LLC WA | Accommodation & Food Services | 0 | - | F |
| willows post acute CA | Healthcare & Social Assistance | 0 | - | - |
| WillowTree, LLC VA | Professional & Technical Services | 1 | $171,000 | - |
| Willreign Logistics, LLC NH | Transportation & Warehousing | 0 | - | F |
| Willscot Mobile Mini MD | Real Estate | 0 | - | A |
| Willsfly Technologies Inc WA | Professional & Technical Services | 32 | $111,858 | - |
| Willsie Cap & Gown, Inc. NE | - | 0 | - | - |
| Willsmarg Technologies LLC VA | Professional & Technical Services | 13 | $224,997 | - |
| Willton Investment Management LLC NY | Finance & Insurance | 3 | $199,590 | - |
| Wilmer Cutler Pickering Hale and Dorr LLP MA | Professional & Technical Services | 5 | $390,000 | - |
| Wilmer Technologies Inc VA | Professional & Technical Services | 1 | $124,750 | - |
| Wilmington Paper, LLC NJ | - | 2 | $176,000 | - |
| Wilmington Savings Fund Society dba Beneficial Bank PA | - | 0 | - | - |
| Wilmington SNF Operator LLC DE | Healthcare & Social Assistance | 1 | $79,040 | F |
| Wilmington Street Partners, d/b/aTonbo Ramen - COVID19 NC | - | 0 | - | - |
| Wilmington Trust/M&T Bank DE | - | 0 | - | - |
| Wilmington University DE | - | 1 | $96,013 | - |
| Wilmot Sanz, Inc. MD | Professional & Technical Services | 2 | $100,000 | - |
| Wilner & O'reilly, Aplc CA | Professional & Technical Services | 1 | $80,000 | - |
| Wilshire Advisors, LLC CA | Finance & Insurance | 4 | $72,095 | - |
| Wilshire Country Club CA | - | 0 | - | - |
| Wilshire HM, LLC - Santa Monica Proper CA | - | 0 | - | - |
| Wilshire HM, LLC -Proper Santa Monica CA | - | 0 | - | - |
| Wilshire West Car Wash, LLC CA | - | 0 | - | - |
| Wilson Ag CA | Agriculture & Forestry | 0 | - | F |
| Wilson Asset Management US LLC NY | Finance & Insurance | 1 | $236,000 | - |
| Wilson Care, LLC IL | Healthcare & Social Assistance | 0 | - | - |
