| Waterford Public Schools CT | Educational Services | 0 | - | C |
| Waterford Tank & Fabrication LTD OH | Manufacturing | 0 | - | F |
| Waterfront Hotel CA | - | 0 | - | - |
| Waterfront Management, LLC dba Shadows on the Hudson NY | - | 0 | - | - |
| WaterFurnace International, Inc. IN | Manufacturing | 1 | $70,000 | - |
| Waterhouse Ridge Memory Care OR | Healthcare & Social Assistance | 0 | - | F |
| Watering Hole NE | - | 0 | - | - |
| Waterline Development Corporation CA | Manufacturing | 1 | $150,000 | - |
| Waterline Renewal Technologies, Inc. IL | Manufacturing | 1 | $110,000 | F |
| Waterlogic USA TX | Wholesale Trade | 0 | - | D |
| Waterloo (475) - D850016 IA | Accommodation & Food Services | 0 | - | F |
| Waterloo Works Foundry IA | Manufacturing | 0 | - | F |
| Watermark Delivery Solutions, LLC FL | Transportation & Warehousing | 0 | - | F |
| Watermark Retirement Comm AZ | Healthcare & Social Assistance | 0 | - | F |
| Watermark Retirement Communities AZ | Healthcare & Social Assistance | 0 | - | C |
| Watermark Retirement Communities CA | Healthcare & Social Assistance | 0 | - | F |
| Watermark Retirement Communities CO | Healthcare & Social Assistance | 0 | - | F |
| Watermark Retirement Communities CT | Healthcare & Social Assistance | 0 | - | F |
| Watermark Retirement Communities DE | Healthcare & Social Assistance | 0 | - | F |
| Watermark Retirement Communities FL | Healthcare & Social Assistance | 0 | - | F |
| Watermark Retirement Communities IL | Healthcare & Social Assistance | 0 | - | F |
| Watermark Retirement Communities MA | Healthcare & Social Assistance | 0 | - | F |
| Watermark Retirement Communities MD | - | 0 | - | - |
| Watermark Retirement Communities NY | Healthcare & Social Assistance | 0 | - | F |
| Watermark Retirement Communities OH | Healthcare & Social Assistance | 0 | - | F |
| Watermark Retirement Communities PA | Healthcare & Social Assistance | 0 | - | F |
| Watermark Retirement Communities VA | Healthcare & Social Assistance | 0 | - | D |
| Watermark Services IV, LLC CA | - | 0 | - | - |
| Watermill Caterers NY | Accommodation & Food Services | 0 | - | A |
| Watermill Express, LLC TX | Retail Trade | 0 | - | C |
| Waterous Company MN | Manufacturing | 0 | - | D |
| Waters Corporation MA | Manufacturing | 0 | - | A |
| Waters Edge Rehabilitation and Nursing Center NY | Healthcare & Social Assistance | 0 | - | - |
| Waters of Gallatin TN | Healthcare & Social Assistance | 0 | - | F |
| Waters of Peru IN | Healthcare & Social Assistance | 0 | - | F |
| Waters Technologies Corporation MA | Manufacturing | 14 | $142,696 | - |
| Watershed Foods Inc IL | Manufacturing | 0 | - | F |
| Waterson Terminal Services LLC RI | Transportation & Warehousing | 0 | - | F |
| Waterstone Faucets CA | Manufacturing | 0 | - | F |
| Waterstone Resort & Marina FL | - | 0 | - | - |
| Watertown Family YMCA NY | - | 0 | - | - |
| Watertown Unified School District WI | Educational Services | 1 | $86,311 | - |
| Waterview Hills Rehabilitation and Healthcare Center NY | Healthcare & Social Assistance | 0 | - | - |
| Waterway Gas & Wash CO | Other Services | 0 | - | D |
| Waterway Gas & Wash MO | Other Services | 0 | - | F |
| Watkins Distributing ID | Wholesale Trade | 0 | - | F |
| Watkins Wellness CA | - | 0 | - | - |
| Watkins-Logan Texas State Veterans Home TX | Healthcare & Social Assistance | 0 | - | F |
| Watlow Electric Manufacturing Company IL | - | 0 | - | - |
| Watlow Electric Manufacturing Company MO | Manufacturing | 0 | - | C |