| The Westin Copley Place MA | Accommodation & Food Services | 0 | - | F |
| The Westin Denver Downtown CO | - | 0 | - | - |
| The Westin Denver Downtown - Update CO | - | 0 | - | - |
| The Westin Denver International Airport CO | - | 0 | - | - |
| The Westin Kierland Resort and Spa AZ | - | 0 | - | - |
| The Westin Kierland Villas AZ | - | 0 | - | - |
| The Westin Las Vegas Hotel & Spa NV | - | 0 | - | - |
| The Westin Maui Resort & Spa Kaanapali HI | - | 0 | - | - |
| The Westin Michigan Avenue Chicago IL | - | 0 | - | - |
| The Westin Mission Hills Golf Resort & Spa CA | - | 0 | - | - |
| The Westin New York at Times Square NY | Accommodation & Food Services | 0 | - | D |
| The Westin Philadelphia PA | - | 0 | - | - |
| The Westin Phoenix Downtown AZ | - | 0 | - | - |
| The Westin San Diego CA | - | 0 | - | - |
| The Westin Snowmass Resort-Wildwood CO | - | 0 | - | - |
| The Westin St. Francis San Francisco On Union Square CA | - | 0 | - | - |
| The Westin Tampa Bay FL | - | 0 | - | - |
| The Westin Virginia Beach Town Center VA | - | 0 | - | - |
| The Westin Westminster CO | - | 0 | - | - |
| The Westin, Downtown CO | Accommodation & Food Services | 0 | - | F |
| The Westminster Academy, Inc. TN | Educational Services | 1 | $68,972 | - |
| The Wet Seal, LLC CA | - | 0 | - | - |
| The Whole Cart, LLC CA | - | 0 | - | - |
| The Whole Hive, LLC dba: European Wax Center CA | - | 0 | - | - |
| The Wichita Eagle KS | - | 0 | - | - |
| The Wilburn Company VA | - | 0 | - | - |
| The Wildlife Gallery MI | Manufacturing | 0 | - | F |
| The Will-Burt Company OH | Manufacturing | 0 | - | F |
| The William And Flora Hewlett Foundation CA | Other Services | 2 | $221,848 | - |
| The William Carter Company Inc. GA | Wholesale Trade | 3 | $145,092 | - |
| The William Vale Staffing, LLC dba The William Vale NY | - | 0 | - | - |
| The Williamsport Home PA | Healthcare & Social Assistance | 0 | - | F |
| The Wilshire Hotel CA | - | 0 | - | - |
| The Windward School NY | Educational Services | 1 | $143,000 | - |
| The Wine Group CA | Wholesale Trade | 0 | - | F |
| The Winsford Company, LLC DBA Forbes Industries CA | - | 0 | - | - |
| The Wire Digital, Inc. NY | Professional & Technical Services | 1 | $120,000 | - |
| The Wise Company, LLC. IL | Manufacturing | 0 | - | F |
| The Wise Company, LLC. TN | Manufacturing | 0 | - | F |
| The Wistar Institute of Anatomy and Biology PA | Professional & Technical Services | 13 | $73,686 | - |
| The Witham Family, LLC ME | Accommodation & Food Services | 0 | - | F |
| The Wolf Group, PC VA | Professional & Technical Services | 2 | $83,000 | - |
| The Wolf Organization PA | Wholesale Trade | 0 | - | D |
| The Woman's Health Pavilion (2 Locations) NY | - | 0 | - | - |
| The Woman's Health Pavilion (Queens) NY | - | 0 | - | - |
| The Wonderful Company, LLC CA | Transportation & Warehousing | 8 | $146,386 | A |
| The Woodbridge Group MI | - | 0 | - | - |
| The Woodlands Enterprises LLC TX | - | 0 | - | - |
| The Woodlands Health and Rehab Center OH | Healthcare & Social Assistance | 0 | - | - |
| The Woods Gift Shop MN | - | 0 | - | - |