| Western Reserve Hospital OH | Healthcare & Social Assistance | 0 | - | D |
| Western Reserve Mutual Casualty Company OH | Finance & Insurance | 2 | $109,672 | - |
| Western Shelter Services OR | Manufacturing | 0 | - | - |
| Western Sherburne Tribune 2019 MN | - | 0 | - | - |
| Western Sizzlin MS | - | 0 | - | - |
| Western Specialty Contractors CA | Construction | 0 | - | A |
| Western State Design, INC. CA | Manufacturing | 0 | - | D |
| Western State Hospital VA | Healthcare & Social Assistance | 0 | - | F |
| Western States Envelope & Label WI | Manufacturing | 0 | - | F |
| Western States Fire Protection Company CO | Construction | 0 | - | C |
| Western States Lodging & Development UT | Accommodation & Food Services | 0 | - | F |
| Western States Lodging And Development UT | Accommodation & Food Services | 0 | - | F |
| Western States Lodging and Management AZ | Accommodation & Food Services | 0 | - | F |
| Western States Lodging and Management NV | Healthcare & Social Assistance | 0 | - | F |
| Western States Lodging and Management UT | Healthcare & Social Assistance | 0 | - | F |
| Western States Mechanical UT | Construction | 0 | - | F |
| Western Steel, INC. AL | Manufacturing | 0 | - | F |
| Western Stock Show Association CO | Arts & Entertainment | 0 | - | D |
| Western Sugar Cooperative CO | Manufacturing | 0 | - | F |
| Western Sugar Cooperative MT | Manufacturing | 0 | - | F |
| Western Sugar Cooperative NE | Manufacturing | 0 | - | F |
| Western Sugar Cooperative WY | Manufacturing | 0 | - | D |
| Western Tile & Marble Contractors, Inc WA | - | 0 | - | - |
| Western Trades Construction, Inc. NV | Construction | 0 | - | F |
| Western Trailer Co ID | Manufacturing | 0 | - | F |
| Western Trailers ID | Manufacturing | 0 | - | F |
| Western Trails Sports Post NE | - | 0 | - | - |
| Western Transit Systems Inc. CA | - | 0 | - | - |
| Western Tube and Conduit CA | - | 0 | - | - |
| Western Union MO | - | 0 | - | - |
| Western Union, LLC CA | - | 0 | - | - |
| Western Union, LLC CO | Finance & Insurance | 35 | $155,241 | - |
| Western Union, LLC FL | - | 0 | - | - |
| Western Union, LLC and Western Union Business Solutions USA NJ | - | 0 | - | - |
| Western University of Health Sciences CA | Educational Services | 2 | $99,004 | - |
| Western Utility Telecom OR | Manufacturing | 0 | - | F |
| Western VA Water Authority VA | Construction | 0 | - | F |
| Western Washington University WA | Educational Services | 6 | $88,183 | - |
| Western Window Holding Inc. CA | Manufacturing | 0 | - | F |
| Western Window Systems AZ | Manufacturing | 0 | - | F |
| Western World Insurance Company NJ | Finance & Insurance | 1 | $171,000 | - |
| Western Youth Services CA | Healthcare & Social Assistance | 0 | - | F |
| Western's Smokehouse, LLC MO | Manufacturing | 0 | - | F |
| Western/Induspac Packaging Group CA | - | 0 | - | - |
| Westernacher & Partner Consulting, Inc. MA | Professional & Technical Services | 7 | $147,571 | - |
| Westex Security Services, Inc. TX | - | 0 | - | - |
| Westfall Construction Inc FL | Construction | 0 | - | F |
| Westfall Technik CT | Manufacturing | 0 | - | F |
| Westfall Technik's (AGI Polymatrix, LLC) MA | - | 0 | - | - |
| Westfall Technik, Inc CA | Manufacturing | 0 | - | A |