| W/K Holding Company, Inc. KS | Manufacturing | 0 | — | D |
| W2005 Fargo Hotels (Pool-C) Gen-Par TX | Accommodation & Food Services | 0 | — | A |
| W2Fuel, LLC MI | Manufacturing | 0 | — | A |
| W3EYE INC CA | Professional & Technical Services | 2 | $147,140 | — |
| W3GLOBAL, INC. TX | Professional & Technical Services | 4 | $134,379 | — |
| WA FAN TUAN INC. WA | Transportation & Warehousing | 1 | $74,090 | — |
| WA HS Crimson LLC AL | Accommodation & Food Services | 0 | — | A |
| Wa-Klo, Inc. NH | Accommodation & Food Services | 0 | — | F |
| Waabi Innovation US Inc. CA | Professional & Technical Services | 5 | $217,800 | — |
| Wabash IN | — | 0 | — | — |
| Wabash Castings LLC IN | Manufacturing | 0 | — | F |
| Wabash Center Inc IN | Healthcare & Social Assistance | 0 | — | F |
| Wabash Clay Custom Meats, Inc. IN | Manufacturing | 0 | — | F |
| Wabash National Corporation AR | Manufacturing | 0 | — | A |
| Wabash National Corporation CA | Manufacturing | 0 | — | F |
| Wabash National Corporation GA | Manufacturing | 0 | — | D |
| Wabash National Corporation IN | Manufacturing | 3 | $94,876 | F |
| Wabash National Corporation KY | Manufacturing | 0 | — | F |
| Wabash National Corporation MN | Manufacturing | 0 | — | F |
| Wabash National Corporation PA | Manufacturing | 0 | — | F |
| Wabash National Corporation TX | Manufacturing | 0 | — | F |
| Wabash National Corporation WI | Manufacturing | 0 | — | F |
| Wabash Plastics, Inc. IN | Manufacturing | 0 | — | F |
| Wabash Trucking LLC IN | Transportation & Warehousing | 0 | — | F |
| Wabash Valley IN | — | 0 | — | — |
| Wabash Valley Hotel Partners, LLC IN | Accommodation & Food Services | 0 | — | A |
| Wabash Valley Power IN | Utilities | 0 | — | B |
| WABASH VALLEY PRODUCE, INC. IN | Wholesale Trade | 0 | — | C |
| Wabash Valley Service Company IL | Wholesale Trade | 0 | — | B |
| Wabash Valley Service Company IN | Wholesale Trade | 0 | — | A |
| WABASHA & GOODHUE COS MN | Educational Services | 0 | — | A |
| Wabasha County MN | Public Administration | 0 | — | C |
| Wabasso Public Schools MN | Educational Services | 0 | — | F |
| Wabasso Rehabilitation and Wellness Center MN | Healthcare & Social Assistance | 0 | — | F |
| WABCO Compressor Manufacturing Co. SC | Manufacturing | 1 | $102,000 | — |
| Wabco Compressors SC | Manufacturing | 0 | — | F |
| WABCO USA LLC KY | Manufacturing | 0 | — | F |
| Wabec Corporation SC | Manufacturing | 0 | — | A |
| Wabtec TN | Manufacturing | 0 | — | F |
| Wabtec VA | Manufacturing | 0 | — | D |
| Wabtec Components dba Aero Transportation Products KS | Manufacturing | 0 | — | F |
| Wabtec Components LLC PA | Manufacturing | 0 | — | F |
| Wabtec Components LLC d/b/a Barber Spring Company PA | Manufacturing | 0 | — | F |
| Wabtec Coporation OH | Manufacturing | 0 | — | F |
| Wabtec Corp. CT | Manufacturing | 0 | — | A |
| Wabtec Corp. GA | Manufacturing | 0 | — | F |
| Wabtec Corporation IA | Manufacturing | 0 | — | F |
| Wabtec Corporation IL | — | 0 | — | — |
| Wabtec Corporation MO | Manufacturing | 0 | — | D |
| Wabtec Corporation NC | Manufacturing | 0 | — | C |
