| Western Diversified Plastics MI | Manufacturing | 0 | — | D |
| Western Dovetail, Inc CA | Manufacturing | 0 | — | A |
| Western Dry Cleaners LLC OK | Other Services | 0 | — | A |
| WESTERN DUPAGE LANDSCAPING IL | Administrative & Waste Services | 0 | — | D |
| Western Earthworks LLC MA | Construction | 0 | — | A |
| Western Electricity Coordinating Council UT | Public Administration | 0 | — | A |
| Western Energetix LLC NV | Transportation & Warehousing | 0 | — | F |
| Western Engineering Co., Inc IA | Construction | 0 | — | F |
| Western Engineering Contractors, Inc. CA | Construction | 0 | — | B |
| Western Enterprises, Inc AK | Real Estate | 0 | — | A |
| Western Enterprises/Scott Fetzer OH | Manufacturing | 0 | — | A |
| Western Environmental Technology Laboratories, Inc. OR | Manufacturing | 0 | — | A |
| Western Explosives Systems Company (WESCO) UT | Manufacturing | 0 | — | A |
| Western Express TN | Transportation & Warehousing | 0 | — | B |
| Western Express Forwarding MD | Transportation & Warehousing | 0 | — | B |
| Western Exterior Services, Inc WA | Construction | 0 | — | F |
| Western Extrusions Corporation TX | Manufacturing | 1 | $120,000 | F |
| Western Farmers Electric Cooperative OK | Utilities | 0 | — | C |
| Western Feed Mills, Inc. KS | Manufacturing | 0 | — | A |
| Western Fence Co., Inc. AZ | Construction | 0 | — | A |
| Western Fire Protection, Inc. CA | Construction | 0 | — | A |
| Western Fireplace Supply CO | Wholesale Trade | 0 | — | F |
| Western Foods Operating Company, LLC AR | Manufacturing | 0 | — | B |
| Western Foods, LLC CA | Manufacturing | 0 | — | C |
| Western Forest Products Inc. WA | — | 0 | — | — |
| Western Forge, Inc. CO | — | 0 | — | — |
| Western Foundations & Shoring, Inc. CA | Construction | 0 | — | A |
| Western Foundries, Inc. CO | Manufacturing | 0 | — | F |
| Western Gage Corporation CA | Manufacturing | 0 | — | F |
| Western General Mortgage LLC UT | Finance & Insurance | 0 | — | A |
| WESTERN GLOBAL AIRLINES INC FL | Transportation & Warehousing | 1 | $107,528 | — |
| Western Golf Properties CA | Arts & Entertainment | 0 | — | B |
| Western Golf Properties, LLC NV | Accommodation & Food Services | 0 | — | D |
| Western Governors University UT | Educational Services | 1 | $71,400 | — |
| Western Grain and Milling CA | Manufacturing | 0 | — | F |
| Western Grain Marketing INC IL | Wholesale Trade | 0 | — | F |
| Western Graphics & Data/Travel Tags Inc OR | — | 0 | — | — |
| Western Gravel Constructors, LLC CO | Construction | 0 | — | D |
| Western Green - BRN PA | Manufacturing | 0 | — | A |
| Western Green EVV IN | Manufacturing | 0 | — | A |
| Western Green LKC SC | Manufacturing | 0 | — | A |
| Western Green MAC GA | Manufacturing | 0 | — | A |
| Western Green MCP KS | Manufacturing | 0 | — | A |
| Western Green PSV IN | Manufacturing | 0 | — | A |
| Western Grinding Service Inc., CA | Manufacturing | 0 | — | F |
| Western Gulf Water Services, LLC TX | Mining & Extraction | 0 | — | A |
| Western Harvesting Transport, LLC CA | Agriculture & Forestry | 0 | — | F |
| Western Harvesting, LLC CA | Agriculture & Forestry | 0 | — | F |
| Western Health Resources CA | — | 0 | — | — |
| Western Health Resources (Western CA | — | 0 | — | — |
