| WEST END SERVICE INC MD | Other Services | 0 | — | F |
| West End Tool & Die IL | Manufacturing | 0 | — | F |
| West End YMCA CA | — | 0 | — | — |
| West Feeds, Inc. TX | Wholesale Trade | 0 | — | A |
| West Flagler Associates, LTD. FL | Arts & Entertainment | 0 | — | B |
| West Florida Cabinets, Inc. FL | Manufacturing | 0 | — | F |
| West Florida Distributors, Inc. FL | Retail Trade | 0 | — | D |
| WEST FLORIDA ELECTRIC COOP. FL | Utilities | 0 | — | B |
| West Florida Enterprises Inc FL | Transportation & Warehousing | 0 | — | A |
| West Florida Hardware FL | Retail Trade | 0 | — | D |
| West Florida Medical Center Clinic, PA FL | Healthcare & Social Assistance | 0 | — | A |
| West Fork at Weatherford Assisted Living and Memory Care TX | Healthcare & Social Assistance | 0 | — | F |
| West Fraser AL | Manufacturing | 0 | — | D |
| West Fraser AR | Manufacturing | 0 | — | C |
| West Fraser FL | Manufacturing | 0 | — | A |
| West Fraser GA | Manufacturing | 0 | — | B |
| West Fraser MN | Manufacturing | 0 | — | A |
| West Fraser NC | Manufacturing | 0 | — | B |
| West Fraser SC | Manufacturing | 0 | — | C |
| West Fraser - Guntown MS | Manufacturing | 0 | — | B |
| West Fraser Angelina Lumber TX | Manufacturing | 0 | — | B |
| West Fraser Blackshear GA | Manufacturing | 0 | — | A |
| West Fraser Fitzgerald GA | Manufacturing | 0 | — | A |
| West Fraser Jefferson TX | Manufacturing | 0 | — | A |
| West Fraser Lumber FL | Manufacturing | 0 | — | A |
| West Fraser Lumber Mill TX | Manufacturing | 0 | — | B |
| West Fraser Maxville FL | Manufacturing | 0 | — | C |
| West Fraser Newberry SC | Manufacturing | 0 | — | F |
| West Fraser US EWP LLC SC | Manufacturing | 0 | — | B |
| West Fraser US EWP LLC TX | Manufacturing | 0 | — | A |
| West Fraser Wood Products TX | Manufacturing | 0 | — | A |
| West Fraser, Armour NC | Manufacturing | 0 | — | D |
| West Fraser, Inc. LA | Manufacturing | 0 | — | C |
| West Fraser, Inc. MS | Manufacturing | 0 | — | B |
| West Fraser, Inc. - Dudley Sawmill GA | Manufacturing | 0 | — | A |
| West Fraser/Whitehouse FL | Manufacturing | 0 | — | B |
| West Gables Health Care Center FL | Healthcare & Social Assistance | 0 | — | F |
| West Gaines Seed TX | Agriculture & Forestry | 0 | — | A |
| West Gaines Seed Retail Store TX | Agriculture & Forestry | 0 | — | A |
| West Gate Village, LLC AL | Healthcare & Social Assistance | 0 | — | D |
| West Grand School District 1-JT CO | Educational Services | 1 | $48,773 | — |
| West Grove PA | Administrative & Waste Services | 0 | — | F |
| West Haven Center for Nursing and Rehab CT | Healthcare & Social Assistance | 0 | — | F |
| West Haven Community House CT | Healthcare & Social Assistance | 0 | — | F |
| West Hawaii Concrete HI | Manufacturing | 0 | — | A |
| West Hawaii Explorations Academy HI | Educational Services | 0 | — | A |
| West Hills Animal Hospital/Innovetive pet Care NY | Professional & Technical Services | 0 | — | A |
| West Hills Behavioral Hospital NV | — | 0 | — | — |
| West Hills Chrysler Jeep Dodge Ram WA | Retail Trade | 0 | — | A |
| West Hills Ford WA | Retail Trade | 0 | — | A |