| Westgate Resorts NV | Accommodation & Food Services | 0 | — | F |
| Westgate Resorts NY | Accommodation & Food Services | 0 | — | F |
| Westgate Resorts SC | Accommodation & Food Services | 0 | — | F |
| Westgate Resorts TN | Accommodation & Food Services | 0 | — | F |
| Westgate Resorts UT | Accommodation & Food Services | 0 | — | F |
| Westgate Resorts VA | Accommodation & Food Services | 0 | — | F |
| Westgate Villa CA | Healthcare & Social Assistance | 0 | — | A |
| WESTGATE VILLAGE AZ | Healthcare & Social Assistance | 0 | — | A |
| Westhab, Inc. NY | Healthcare & Social Assistance | 1 | $92,500 | F |
| Westhab, inc. is operator NY | Healthcare & Social Assistance | 0 | — | F |
| Westhab, Inc. is the operator NY | Healthcare & Social Assistance | 0 | — | F |
| Westhampton Architectural Glass NY | Manufacturing | 0 | — | F |
| Westhampton Clubhouse VA | Arts & Entertainment | 0 | — | F |
| Westhampton Senior Living Inc. NY | Healthcare & Social Assistance | 0 | — | F |
| Westhaven Community IA | Healthcare & Social Assistance | 0 | — | F |
| WESTHAVEN NURSING AND REHAB OK | Healthcare & Social Assistance | 0 | — | F |
| WestHIlls Health & Rehab Center CA | Healthcare & Social Assistance | 0 | — | F |
| WestHouse Hotel NY | — | 0 | — | — |
| Westhues Electric, Inc. MO | Construction | 0 | — | C |
| Westin Anaheim Hotel CA | Accommodation & Food Services | 0 | — | F |
| Westin Beach Resort Fort Lauderdale FL | — | 0 | — | — |
| Westin Bonaventure Hotel & Suites CA | — | 0 | — | — |
| Westin Book Cadillac Detroit MI | Accommodation & Food Services | 0 | — | D |
| Westin Boston Waterfront MA | — | 0 | — | — |
| Westin Chicago North Shore IL | — | 0 | — | — |
| Westin Cincinnati (Merritt Hospitality, LLC) OH | — | 0 | — | — |
| Westin Cleveland Downtown OH | — | 0 | — | — |
| Westin Crown Plaza Hotel Co. - Sheraton Kansas City Hotel at Crown Center & The Westin Kansas City at Crown Center MO | — | 0 | — | — |
| Westin Detroit Metropolitan Airport MI | — | 0 | — | — |
| Westin Governor Morristown NJ | Accommodation & Food Services | 0 | — | F |
| Westin Hapuna Beach Resort & Mauna Kea Beach Hotel HI | — | 0 | — | — |
| Westin Homes and Properties, LP TX | Construction | 0 | — | A |
| Westin Kaanapali Ocean Resort HI | — | 0 | — | — |
| Westin La Paloma Resort and Spa AZ | — | 0 | — | — |
| Westin Las Vegas Hotel & Spa NV | — | 0 | — | — |
| Westin Milwaukee WI | — | 0 | — | — |
| Westin Mpls 2020 MN | — | 0 | — | — |
| Westin Nashville TN | Accommodation & Food Services | 0 | — | F |
| Westin Princeville Ocean Resort Villas HI | Accommodation & Food Services | 0 | — | B |
| Westin Sheraton Vacation Services, Inc. and CA | — | 0 | — | — |
| Westin St. Francis CA | — | 0 | — | — |
| Westin Stonbriar Hotel TX | — | 0 | — | — |
| Westin Tampa Harbour Island FL | — | 0 | — | — |
| Westin, Inc MO | Manufacturing | 0 | — | F |
| Westin, Inc NE | Manufacturing | 0 | — | F |
| Westinghouse Air Brake Technologies Corporation (Wabtec US Rail) OH | Manufacturing | 0 | — | A |
| Westinghouse Air Brake Technologies Corporation (Wabtec) OH | Manufacturing | 0 | — | F |
| Westinghouse Electric SC | — | 0 | — | — |
| Westinghouse Electric Company MN | Manufacturing | 0 | — | A |
| Westinghouse Electric Company PA | Manufacturing | 0 | — | A |
