| West VIrginia Heating & Plumbing Company WV | Construction | 0 | — | A |
| West Virginia Paint LLC NJ | Construction | 0 | — | A |
| West Virginia Paving WV | Construction | 0 | — | B |
| West Virginia Rebahilitation Hospital Inc. WV | Healthcare & Social Assistance | 0 | — | F |
| West Virginia Recycling, Inc. WV | Wholesale Trade | 0 | — | F |
| West Virginia Rehabilitation Hospital Inc. WV | Healthcare & Social Assistance | 0 | — | F |
| West Virginia School of Osteopathic Medicine WV | Educational Services | 0 | — | A |
| west virginia spilt rail WV | Manufacturing | 0 | — | F |
| WEST VIRGINIA STATE HEALTH DEPARTMENT, OFFICE OF THE CHIEF MEDICAL EXAMINER WV | Public Administration | 1 | $306,000 | — |
| WEST VIRGINIA STATE UNIVERSITY WV | Educational Services | 1 | $69,507 | — |
| WEST VIRGINIA STATE UNIVERSITY RESEARCH AND DEVELOPMENT CORPORATION WV | Professional & Technical Services | 3 | $72,267 | — |
| West Virginia University WV | Educational Services | 80 | $101,954 | — |
| West Virginia University Dental Corporation WV | Healthcare & Social Assistance | 2 | $125,840 | — |
| West Virginia University Hospitals, Inc. WV | Healthcare & Social Assistance | 6 | $220,344 | — |
| West Virginia University Medical Corporation WV | Healthcare & Social Assistance | 45 | $310,324 | — |
| West Virginia University Research Corporation WV | Professional & Technical Services | 4 | $62,106 | — |
| West Virginia's Choice, Inc WV | Healthcare & Social Assistance | 0 | — | B |
| West Warren-Viola Utility District TN | Utilities | 0 | — | A |
| West Wilson Holdings, LLC WI | Construction | 0 | — | F |
| WEST WIND FOREST PRODUCTS, INC. OR | Manufacturing | 0 | — | F |
| West Wind Midwest KY | Construction | 0 | — | A |
| West Wind Northwest OR | Construction | 0 | — | A |
| West Wind Reinforcing LLC OR | Construction | 0 | — | A |
| West Window Corporation VA | Manufacturing | 0 | — | F |
| West Windsor-Plainsboro Regional School District NJ | Educational Services | 2 | $56,560 | — |
| West Woods of Bridgman MI | Healthcare & Social Assistance | 0 | — | F |
| West Woods of Niles MI | Healthcare & Social Assistance | 0 | — | F |
| West Yost & Associates CA | Professional & Technical Services | 1 | $113,090 | — |
| West's Plaza Country Mart KS | Retail Trade | 0 | — | A |
| West-Cal Concrete, Inc CA | Construction | 0 | — | F |
| West-Camp Press, Inc. OH | Manufacturing | 0 | — | D |
| West-Fair Electric Contractors, Inc. NY | Construction | 0 | — | C |
| West-Gro Farms, Inc. CA | Agriculture & Forestry | 0 | — | A |
| West-Ward Pharmacueticals Corp NJ | — | 0 | — | — |
| WestAir Gases & Equipment, Inc. CA | Wholesale Trade | 0 | — | F |
| WestAir Gases & Equipment, Inc. - Fresno CA | Wholesale Trade | 0 | — | A |
| Westalke TX | Manufacturing | 0 | — | D |
| Westamerica Communications Inc CA | Manufacturing | 0 | — | A |
| Westar Environmental LLC AZ | Professional & Technical Services | 0 | — | A |
| Westar Hotel Partners, LLC OH | Accommodation & Food Services | 0 | — | C |
| Westar Hotel Partners, LLC (Renaissance Columbus Westerville) OH | — | 0 | — | — |
| Westates Mechanical Corporation, Inc. CA | Construction | 0 | — | D |
| Westbank Projects US Corp. WA | Real Estate | 1 | $178,485 | — |
| Westbay Auto Parts Inc. WA | Retail Trade | 0 | — | A |
| Westbeth Corp Housing Development Fund Company Inc NY | Real Estate | 0 | — | A |
| Westborn Fruit Market Inc MI | Retail Trade | 0 | — | F |
| Westborough Behavioral Hosp. MA | Healthcare & Social Assistance | 0 | — | F |
| WestBridge Capital US Advisors, LP CA | Finance & Insurance | 2 | $114,462 | — |
| WestBridge Vocational NC | Manufacturing | 0 | — | F |
| Westbrook TX | Manufacturing | 0 | — | F |
