| West hills Health & Rehab Center CA | Healthcare & Social Assistance | 0 | — | F |
| West Hills Honda WA | Retail Trade | 0 | — | A |
| West Hills Hospital & Medical Center CA | Healthcare & Social Assistance | 0 | — | F |
| West Hills Kia WA | Retail Trade | 0 | — | B |
| West Hills Racquet and Fitness Club OR | Arts & Entertainment | 0 | — | A |
| West Hills Towing & Transport LLC CA | Transportation & Warehousing | 0 | — | D |
| West Hollywood Healthcare & Wellness Centre, LP CA | Healthcare & Social Assistance | 0 | — | F |
| West Houston Hall, Inc. NY | — | 0 | — | — |
| West Hudson Sub Acute Care Center, LLC DBA Alaris Health at Kearny NJ | Healthcare & Social Assistance | 0 | — | F |
| WEST ISLAND COTTON GROWERS, INC. CA | Agriculture & Forestry | 0 | — | F |
| West Janisch Health Care Center TX | Healthcare & Social Assistance | 0 | — | F |
| West Jeff Auto Sales LLC IL | Retail Trade | 0 | — | D |
| West Kentucky Door and Specialties, LLC KY | Manufacturing | 0 | — | A |
| West Kentucky Rural Electric Cooperative Corporation KY | Utilities | 0 | — | D |
| West Kern Water District CA | Utilities | 0 | — | A |
| West Knox Utility District TN | Utilities | 0 | — | F |
| West Las Vegas Schools NM | Educational Services | 1 | $55,000 | — |
| WEST LEYDEN HIGH SCHOOL - 02 | 1000 WOLF ROAD IL | Educational Services | 0 | — | C |
| West Liberty Care Center OH | Healthcare & Social Assistance | 0 | — | F |
| West Liberty Foods IA | Manufacturing | 0 | — | D |
| West Liberty Foods IL | Manufacturing | 0 | — | C |
| West Liberty Foods, LLC UT | Manufacturing | 0 | — | D |
| West Linn Paper Co OR | — | 0 | — | — |
| West Logging, LLC AR | Agriculture & Forestry | 0 | — | A |
| West Logistics, LLC NC | — | 0 | — | — |
| WEST LOOP STRATEGY LLC IL | Professional & Technical Services | 1 | $92,500 | — |
| West Lyons LP CA | Healthcare & Social Assistance | 0 | — | F |
| West Marine GA | Retail Trade | 0 | — | A |
| West Marine MA | Retail Trade | 0 | — | A |
| West Marine Inc FL | Retail Trade | 0 | — | B |
| West Marine Inc MI | Retail Trade | 0 | — | A |
| West Marine Inc NY | Retail Trade | 0 | — | A |
| West Marine Inc. CA | Retail Trade | 0 | — | F |
| West Marine Inc. CO | Retail Trade | 0 | — | A |
| West Marine Inc. CT | Retail Trade | 0 | — | A |
| West Marine Inc. IL | Retail Trade | 0 | — | A |
| West Marine Inc. IN | Retail Trade | 0 | — | A |
| West Marine Inc. LA | Retail Trade | 0 | — | A |
| West Marine Inc. MD | Retail Trade | 0 | — | F |
| West Marine Inc. ME | Retail Trade | 0 | — | A |
| West Marine Inc. MO | Retail Trade | 0 | — | A |
| West Marine Inc. NC | Retail Trade | 0 | — | A |
| West Marine Inc. NJ | Retail Trade | 0 | — | F |
| West Marine Inc. OH | Retail Trade | 0 | — | A |
| West Marine Inc. SC | Retail Trade | 0 | — | A |
| West Marine Inc. TX | Retail Trade | 0 | — | A |
| West Marine Inc. VA | Retail Trade | 0 | — | A |
| West Marine Inc. VT | Retail Trade | 0 | — | A |
| West Marine Inc. WA | Retail Trade | 0 | — | A |
| West Marine Inc. WI | Retail Trade | 0 | — | A |
