| West Marine Products Inc AK | Retail Trade | 0 | — | A |
| West Marine Products Inc AL | Retail Trade | 0 | — | A |
| West Marine Products Inc AZ | Retail Trade | 0 | — | A |
| West Marine Products Inc CA | Retail Trade | 0 | — | F |
| West Marine Products Inc CO | Retail Trade | 0 | — | A |
| West Marine Products Inc CT | Retail Trade | 0 | — | D |
| West Marine Products Inc DE | Retail Trade | 0 | — | A |
| West Marine Products Inc FL | Retail Trade | 0 | — | A |
| West Marine Products Inc GA | Retail Trade | 0 | — | A |
| West Marine Products Inc HI | Retail Trade | 0 | — | D |
| West Marine Products Inc IL | Retail Trade | 0 | — | A |
| West Marine Products Inc IN | Retail Trade | 0 | — | F |
| West Marine Products Inc LA | Retail Trade | 0 | — | A |
| West Marine Products Inc MA | Retail Trade | 0 | — | A |
| West Marine Products Inc MD | Retail Trade | 0 | — | A |
| West Marine Products Inc ME | Retail Trade | 0 | — | A |
| West Marine Products Inc MI | Retail Trade | 0 | — | C |
| West Marine Products Inc MN | Retail Trade | 0 | — | A |
| West Marine Products Inc MO | Retail Trade | 0 | — | A |
| West Marine Products Inc MS | Retail Trade | 0 | — | A |
| West Marine Products Inc NC | Retail Trade | 0 | — | D |
| West Marine Products Inc NH | Retail Trade | 0 | — | A |
| West Marine Products Inc NJ | Retail Trade | 0 | — | D |
| West Marine Products Inc NV | Retail Trade | 0 | — | A |
| West Marine Products Inc NY | Retail Trade | 0 | — | A |
| West Marine Products Inc OH | Retail Trade | 0 | — | A |
| West Marine Products Inc OK | Retail Trade | 0 | — | A |
| West Marine Products Inc OR | Retail Trade | 0 | — | A |
| West Marine Products Inc PA | Retail Trade | 0 | — | A |
| West Marine Products Inc RI | Retail Trade | 0 | — | A |
| West Marine Products Inc SC | Retail Trade | 0 | — | F |
| West Marine Products Inc TN | Retail Trade | 0 | — | A |
| West Marine Products Inc TX | Retail Trade | 0 | — | A |
| West Marine Products Inc VA | Retail Trade | 0 | — | A |
| West Marine Products Inc VT | Retail Trade | 0 | — | A |
| West Marine Products Inc WA | Retail Trade | 0 | — | A |
| West Marine Products Inc WI | Retail Trade | 0 | — | A |
| West Mau Resorts Partners LP HI | — | 0 | — | — |
| West Meade Place TN | Healthcare & Social Assistance | 0 | — | F |
| West Medical CA | — | 0 | — | — |
| West Medical Ctr Inc CA | — | 0 | — | — |
| West Medical Tarzana CA | — | 0 | — | — |
| West Melbourne Health and Rehab center FL | Healthcare & Social Assistance | 0 | — | F |
| West Memphis Fence & Construction, Inc. AR | Construction | 0 | — | A |
| West Memphis Operators, LLC AR | Healthcare & Social Assistance | 0 | — | F |
| West Memphis Steel Corporation AR | Wholesale Trade | 0 | — | F |
| West Metro Care Services LLC MN | Healthcare & Social Assistance | 1 | $73,000 | — |
| West Metro Door & Window, Inc. MI | Construction | 0 | — | A |
| West Metro Ophthalmology MN | Healthcare & Social Assistance | 0 | — | A |
| West Michigan Air Care MI | Healthcare & Social Assistance | 0 | — | F |