| Western Plains Energy KS | Manufacturing | 0 | — | A |
| Western Plastics inc GA | Manufacturing | 0 | — | A |
| Western Pneumatics LLC OR | Manufacturing | 0 | — | F |
| Western Pocahontas Properties LP WV | Real Estate | 0 | — | A |
| Western Post (US) LLC CA | Transportation & Warehousing | 2 | $61,422 | — |
| Western Power Products INC CA | Wholesale Trade | 0 | — | C |
| Western Power Sports, LLC CA | — | 0 | — | — |
| Western Prairie Human Services MN | Healthcare & Social Assistance | 0 | — | A |
| Western Prairie Nursing Facility Operations, LLC KS | Healthcare & Social Assistance | 0 | — | F |
| Western Precast Concrete Inc. TX | Manufacturing | 0 | — | F |
| Western Printing Company, Inc. OK | Manufacturing | 0 | — | A |
| Western Products Inc. ND | Construction | 0 | — | F |
| Western Pump, Inc CA | Construction | 0 | — | F |
| Western Ready Mix MO | Manufacturing | 0 | — | F |
| WESTERN READY MIX, LLC TX | Manufacturing | 0 | — | A |
| Western Refinery Services, Inc WA | Construction | 0 | — | A |
| Western Refining AZ | — | 0 | — | — |
| Western Refining Yorktown, Inc. VA | — | 0 | — | — |
| Western Research Institute WY | Professional & Technical Services | 1 | $90,673 | — |
| Western Reserve Care Solutions OH | Healthcare & Social Assistance | 0 | — | D |
| Western Reserve Health Education Inc OH | Healthcare & Social Assistance | 0 | — | F |
| WESTERN RESERVE HOSPITAL OH | Healthcare & Social Assistance | 0 | — | D |
| Western Reserve Interiors, Inc. OH | Construction | 0 | — | C |
| Western Reserve Mutual Casualty Company OH | Finance & Insurance | 2 | $109,672 | — |
| Western Rock Products UT | Construction | 0 | — | B |
| Western Roofing Service CA | Construction | 0 | — | F |
| Western Roto Engravers, Inc. NC | Manufacturing | 0 | — | A |
| Western Rubber and Manufacturing TX | Manufacturing | 0 | — | A |
| Western Sales and Testing of Amarillo, Inc. TX | Manufacturing | 0 | — | F |
| Western Saw Manufacturing CA | Manufacturing | 0 | — | F |
| Western Sheet Metal UT | Construction | 0 | — | F |
| Western Shelter Services OR | Manufacturing | 0 | — | F |
| Western Sherburne Tribune 2019 MN | — | 0 | — | — |
| Western Sizzlin MS | — | 0 | — | — |
| WESTERN SKIES GOLF CLUB AZ | Arts & Entertainment | 0 | — | C |
| Western Slate Company dba WS Hampshire, Inc. IL | Manufacturing | 0 | — | F |
| Western Slope Scale Service CO | Other Services | 0 | — | A |
| Western Smokehouse Partners IA | Manufacturing | 0 | — | F |
| Western Specialty Contractors AR | Construction | 0 | — | A |
| Western Specialty Contractors CA | Construction | 0 | — | A |
| Western Specialty Contractors CO | Construction | 0 | — | A |
| Western Specialty Contractors FL | Construction | 0 | — | A |
| Western Specialty Contractors GA | Construction | 0 | — | F |
| Western Specialty Contractors IA | Construction | 0 | — | F |
| Western Specialty Contractors IL | Construction | 0 | — | A |
| Western Specialty Contractors IN | Construction | 0 | — | A |
| Western Specialty Contractors KS | Construction | 0 | — | A |
| Western Specialty Contractors MD | Construction | 0 | — | A |
| Western Specialty Contractors MN | Construction | 0 | — | F |
| Western Specialty Contractors MO | Construction | 0 | — | B |
