| Western Climate Initiative, Inc. CA | Professional & Technical Services | 1 | $125,000 | — |
| WESTERN CNC, INC. CA | — | 0 | — | — |
| WESTERN COMBUSTION LLC WA | Construction | 0 | — | A |
| Western Commercial Services NV | Construction | 0 | — | F |
| Western Community Housing, Inc CA | Healthcare & Social Assistance | 0 | — | A |
| Western Concrete and Iron AZ | Construction | 0 | — | A |
| Western Concrete Inc CO | Construction | 0 | — | A |
| Western Concrete Pumping, Inc. CA | Construction | 0 | — | A |
| Western Connecticut State University CT | Educational Services | 1 | $73,912 | — |
| Western Consolidated Cooperative MN | Transportation & Warehousing | 0 | — | A |
| Western Consolidated Cooperative SD | Transportation & Warehousing | 0 | — | B |
| Western Construction Group, Inc. MO | Construction | 1 | $60,500 | A |
| Western Construction Inc ID | Construction | 0 | — | F |
| Western Construction of Kansas LLC KS | Construction | 0 | — | F |
| Western Construction Services, Inc WA | Construction | 0 | — | A |
| Western Container AZ | Manufacturing | 0 | — | D |
| Western Container MS | Manufacturing | 0 | — | C |
| Western Container Company MO | — | 0 | — | — |
| Western Container Corp WI | Manufacturing | 0 | — | D |
| Western Container Corporation TX | Manufacturing | 0 | — | D |
| Western Container Corporation UT | Manufacturing | 0 | — | A |
| Western Container Corporation WA | Manufacturing | 0 | — | F |
| Western Contract Furnishers of Sacramento CA | Construction | 0 | — | A |
| Western Convalescent Hospital CA | Healthcare & Social Assistance | 0 | — | F |
| Western Convenience Stores - Restaurant NE | — | 0 | — | — |
| Western Cooperative Company NE | Wholesale Trade | 0 | — | F |
| Western Cooperative Electric KS | Utilities | 0 | — | D |
| Western Correctional Institution MD | Public Administration | 0 | — | F |
| Western Dairy Transport TX | Transportation & Warehousing | 0 | — | D |
| Western Dairy Transport, LLC AZ | Transportation & Warehousing | 0 | — | F |
| Western Dairy Transport, LLC MO | Transportation & Warehousing | 0 | — | C |
| Western Dairy Transport, LLC NM | Transportation & Warehousing | 0 | — | D |
| Western Dairy Transport, LLC OK | Transportation & Warehousing | 0 | — | C |
| Western Dairy Transport, LLC UT | Transportation & Warehousing | 0 | — | B |
| Western Dairy Transport, LLC` KS | Transportation & Warehousing | 0 | — | F |
| Western Dental Services, Inc. CA | Healthcare & Social Assistance | 15 | $193,283 | — |
| Western Diesel Services, Inc. dba CK Power MO | Wholesale Trade | 0 | — | A |
| Western Diesel Services, Inc. dba CK Power TX | Wholesale Trade | 0 | — | A |
| Western Diesel Services, Inc. dba Consolidated Machine & Welding MO | Manufacturing | 0 | — | F |
| Western Diesel Services, Inc. dba Hayes Manufacturing MI | Manufacturing | 0 | — | A |
| Western Diesel Services, Inc. dba Rocky Mountain Powertrain CO | Other Services | 0 | — | F |
| Western Diesel Services, Inc. dba Terramac IL | Wholesale Trade | 0 | — | A |
| Western Digital CA | Manufacturing | 0 | — | A |
| Western Digital MN | Manufacturing | 0 | — | A |
| Western Digital UT | — | 0 | — | — |
| Western Digital Fremont LLC. CA | — | 0 | — | — |
| Western Digital Technologies, Inc. CA | Manufacturing | 170 | $141,286 | B |
| Western Digital Technologies, Inc. MN | Manufacturing | 0 | — | A |
| Western Digital Technology, Inc. CA | — | 0 | — | — |
| Western Disposal Services CO | Administrative & Waste Services | 0 | — | F |
