| Westinghouse Electric SC | - | 0 | - | - |
| Westinghouse Electric Company LLC CT | - | 0 | - | - |
| Westinghouse Electric Company LLC (Update to 3/26/14 notice) CT | - | 0 | - | - |
| Westinghouse Electric Company, LLC (Update to 1/9/14 notice) CT | - | 0 | - | - |
| Westlake LA | Manufacturing | 0 | - | A |
| Westlake Chemical, LLC MS | Manufacturing | 0 | - | C |
| Westlake Convalescent Hospital CA | Healthcare & Social Assistance | 0 | - | F |
| Westlake Corporation WV | Manufacturing | 0 | - | B |
| Westlake Management Services, Inc. TX | Manufacturing | 9 | $150,863 | - |
| Westlake Plastics Company PA | Manufacturing | 0 | - | F |
| Westlake Royal Building Products TX | Manufacturing | 0 | - | A |
| Westlake Royal Roofing LLC CA | Manufacturing | 0 | - | F |
| Westlake Royal Stone SC | Manufacturing | 0 | - | D |
| Westlake Village - C2 Educational Systems, Inc. CA | - | 0 | - | - |
| Westlake Wellbeing Properties, LLC - Four Seasons Hotel Westlake Village CA | - | 0 | - | - |
| Westlake Wellbeing Properties, LLC dba Four Seasons Hotel Westlake Village CA | - | 0 | - | - |
| Westland Manufacturing SD | Manufacturing | 0 | - | D |
| Westland Real Estate Group CA | Real Estate | 0 | - | F |
| Westland Real Estate Group NV | Real Estate | 0 | - | F |
| Westland Real Estate Group TX | Real Estate | 0 | - | F |
| Westland Services DBA Sandstrand Services CA | Administrative & Waste Services | 0 | - | F |
| Westmark Anchorage AK | - | 0 | - | - |
| Westmark Hotels Inc AK | Accommodation & Food Services | 0 | - | F |
| Westmed Ambulance, Inc dba McCormick Ambulance CA | - | 0 | - | - |
| Westminster at Lake Ridge VA | Healthcare & Social Assistance | 0 | - | D |
| Westminster Automotive Group, Inc. dba Honda World CA | - | 0 | - | - |
| Westminster Bakers Company VT | Manufacturing | 0 | - | F |
| Westminster College MO | Educational Services | 2 | $72,157 | - |
| Westminster Commons GA | Healthcare & Social Assistance | 0 | - | A |
| Westminster Communities of Florida FL | Healthcare & Social Assistance | 0 | - | F |
| Westminster Manor TX | Healthcare & Social Assistance | 0 | - | F |
| Westminster Pines Inc FL | Healthcare & Social Assistance | 0 | - | F |
| Westminster Place IL | Healthcare & Social Assistance | 0 | - | A |
| Westminster Towers Orlando FL | Healthcare & Social Assistance | 0 | - | C |
| Westminster Village Greenwood, Inc. IN | Healthcare & Social Assistance | 0 | - | F |
| Westminster Village Terre Haute IN | Healthcare & Social Assistance | 0 | - | C |
| Westminster Woods FL | Healthcare & Social Assistance | 0 | - | F |
| Westmont Hospitality Group Inc. (Full Service Mgt) CA | Accommodation & Food Services | 0 | - | F |
| Westmont Hospitality Group Inc. (Full Service Mgt) CO | Accommodation & Food Services | 0 | - | F |
| Westmont Hospitality Group Inc. (Full Service Mgt) TX | Accommodation & Food Services | 0 | - | F |
| Westmor Industries MN | Manufacturing | 0 | - | F |
| Westmoreland County School Board VA | Educational Services | 3 | $47,527 | - |
| Westmoreland San Juan Mining NM | - | 0 | - | - |
| Westnovo Freight Inc CA | Professional & Technical Services | 1 | $74,526 | - |
| Weston & Sampson Engineers, Inc. MA | Professional & Technical Services | 2 | $65,832 | - |
| Weston Associates MA | Real Estate | 0 | - | F |
| Weston Nurseries Inc MA | Agriculture & Forestry | 0 | - | D |
| Weston Solutions, Inc. PA | Professional & Technical Services | 1 | $170,000 | F |
| Westonka ISD #277 MN | Educational Services | 0 | - | D |
| Westover Companies PA | Real Estate | 0 | - | F |