| Western Health Resources dba Adventist OR | — | 0 | — | — |
| Western Heating & Air Conditioning, Inc. ID | Construction | 0 | — | A |
| Western Heavy Haul, Inc OR | Transportation & Warehousing | 0 | — | F |
| WESTERN HEIGHTS PUBLIC SCHOOLS OK | Educational Services | 2 | $42,256 | — |
| Western Home Communities IA | Healthcare & Social Assistance | 0 | — | F |
| Western Home Services IA | Healthcare & Social Assistance | 0 | — | F |
| WESTERN HORIZONS LIVING CENTERS ND | Healthcare & Social Assistance | 0 | — | A |
| Western Idaho Cabinets ID | — | 0 | — | — |
| Western Illinois Electrical Coop IL | Construction | 0 | — | A |
| Western Illinois Home Health Care, Inc. IL | Healthcare & Social Assistance | 0 | — | A |
| Western Illinois Managed Home Services IL | Healthcare & Social Assistance | 0 | — | F |
| Western Illinois University IL | Educational Services | 8 | $61,127 | — |
| Western Industrial Contractors, Inc. CO | Construction | 0 | — | C |
| WESTERN INDUSTRIAL DOOR COMPANY UT | Construction | 0 | — | F |
| Western Industrial Resources Corp AZ | Construction | 0 | — | A |
| Western Industries Corporation KS | Manufacturing | 0 | — | C |
| Western Industries Corporation OK | Manufacturing | 0 | — | A |
| Western Industries Corporation TX | Manufacturing | 0 | — | F |
| Western Industries Plastic Products LLC KS | Manufacturing | 0 | — | F |
| Western Industries, Inc. WI | — | 0 | — | — |
| Western Inns of California Management, Inc CA | Accommodation & Food Services | 0 | — | F |
| WESTERN INTEGRATED MATERIALS, INC CA | Manufacturing | 0 | — | A |
| Western International Gas & Cylinders, INC AL | Manufacturing | 0 | — | F |
| Western International Gas & Cylinders, INC FL | Manufacturing | 0 | — | A |
| Western International Gas & Cylinders, Inc LA | Manufacturing | 0 | — | A |
| Western International Gas & Cylinders, Inc PA | Manufacturing | 0 | — | F |
| Western International Gas & Cylinders, Inc TX | Manufacturing | 0 | — | A |
| Western International, Inc MI | Manufacturing | 0 | — | A |
| Western International, Inc NC | Manufacturing | 0 | — | A |
| Western Iowa Energy, LLC IA | Manufacturing | 0 | — | D |
| Western Janitorial Service, Inc. TX | Administrative & Waste Services | 0 | — | F |
| Western Jet Aviation -A StandardAero Company CA | Transportation & Warehousing | 0 | — | A |
| Western Justice Center CA | Educational Services | 2 | $78,500 | — |
| Western Kansas Irrigation KS | Wholesale Trade | 0 | — | B |
| Western Kentucky Navigation, Inc. KY | — | 0 | — | — |
| Western Kentucky University KY | Educational Services | 4 | $53,583 | — |
| Western Kentucky University (Bowling Green) KY | Educational Services | 0 | — | A |
| Western Kentucky University (Glasgow) KY | Educational Services | 0 | — | A |
| Western Labs LLC MI | Professional & Technical Services | 1 | $73,424 | — |
| Western Lake Superior Sanitary District MN | Utilities | 0 | — | F |
| Western Los Angeles County Boy Scouts of America CA | — | 0 | — | — |
| Western Machine Works LLC OR | Manufacturing | 0 | — | F |
| Western Magnesite CA | Construction | 0 | — | A |
| Western Mandarin Immersion Charter School CA | Educational Services | 2 | $59,102 | — |
| Western Marine Construction Inc WA | Construction | 0 | — | A |
| WESTERN MARKET AL | — | 0 | — | — |
| Western Mass Endodontics, P.C. MA | Healthcare & Social Assistance | 1 | $250,000 | — |
| Western Mass Training Consortium MA | Healthcare & Social Assistance | 0 | — | F |
| Western Material and Design MO | Manufacturing | 0 | — | C |
| Western Materials, Inc OR | Retail Trade | 0 | — | A |
