| Western Materials, Inc WA | Retail Trade | 0 | — | A |
| Western Meat Processors, Inc. PR | Manufacturing | 0 | — | D |
| Western Merchants Insurance Services Inc. CA | Finance & Insurance | 1 | $63,000 | — |
| Western Metals Recycling CO | Wholesale Trade | 0 | — | A |
| Western Metals Recycling NV | Wholesale Trade | 0 | — | F |
| Western Metals Recycling UT | Wholesale Trade | 0 | — | A |
| Western Michigan University MI | Educational Services | 13 | $75,480 | — |
| Western Michigan University Homer Stryker M.D. School of Medicine MI | Educational Services | 1 | $45,011 | A |
| Western Midstream Services LLC TX | Transportation & Warehousing | 0 | — | A |
| Western Milling, LLC AZ | Manufacturing | 0 | — | F |
| Western Milling, LLC CA | Manufacturing | 0 | — | D |
| Western Montana Mental Health Center MT | Healthcare & Social Assistance | 0 | — | A |
| Western Mountain Construction ID | Construction | 0 | — | F |
| Western Mountain Inc. ID | Construction | 0 | — | A |
| Western Mountain Transport OR | Transportation & Warehousing | 0 | — | F |
| Western Municipal Water District CA | Utilities | 0 | — | F |
| Western National Group CA | Real Estate | 0 | — | F |
| Western National Mutual Insurance Company AK | Finance & Insurance | 0 | — | A |
| Western National Mutual Insurance Company WA | Finance & Insurance | 0 | — | A |
| Western National Mutual Insurance Group MN | Finance & Insurance | 0 | — | A |
| Western Nebraska Community College NE | Educational Services | 1 | $80,000 | — |
| Western Nevada Supply NV | Wholesale Trade | 0 | — | D |
| Western New England University MA | Educational Services | 4 | $83,323 | — |
| WESTERN NEW MEXICO UNIVERSITY NM | Educational Services | 1 | $77,105 | — |
| Western New York Energy, LLC NY | Manufacturing | 0 | — | A |
| Western New York Exteriors, LLC NY | Construction | 0 | — | F |
| Western NY BICS NY | Administrative & Waste Services | 0 | — | F |
| Western NY Bottle and Can Retrieval Ctr. LLC NY | Wholesale Trade | 0 | — | F |
| Western Organics AZ | Manufacturing | 0 | — | F |
| Western Pacific Building Materials CO | Retail Trade | 0 | — | F |
| Western Pacific Building Materials OR | Retail Trade | 0 | — | A |
| Western Pacific Building Materials Inc TX | Retail Trade | 0 | — | C |
| Western Pacific Fence WA | Manufacturing | 0 | — | A |
| Western Pacific Precast, LLC NV | Construction | 0 | — | F |
| Western Pacific Roofing Corp. CA | Construction | 0 | — | F |
| Western Pacific Storage Solutions CA | Manufacturing | 0 | — | F |
| Western Partitions Inc. AZ | Construction | 0 | — | D |
| Western Partitions Inc. ID | Construction | 0 | — | F |
| Western Partitions Inc. NM | Construction | 0 | — | F |
| Western Partitions Inc. NV | Construction | 0 | — | D |
| Western Partitions Inc. OH | Construction | 0 | — | D |
| Western Partitions Inc. OR | Construction | 0 | — | F |
| Western Partitions Inc. WA | Construction | 0 | — | F |
| Western Peaks Logistics NM | Transportation & Warehousing | 0 | — | A |
| Western Peaks Logistics LLC UT | Transportation & Warehousing | 0 | — | C |
| Western Peaks Logistics LLC WY | Transportation & Warehousing | 0 | — | C |
| Western Pennsylvania Hospital Pittsburgh Facility PA | — | 0 | — | — |
| Western Pennsylvania Steel Fabricatinc, Inc. PA | Manufacturing | 0 | — | F |
| Western Pennsylvania Steel Fabricating, Inc. PA | Manufacturing | 0 | — | F |
| Western Pick-N-Pull Auto Dismantlers UT | Wholesale Trade | 0 | — | F |
