| Wheatland Tube IL | Manufacturing | 0 | - | F |
| Wheatland Tube Company PA | - | 0 | - | - |
| Wheatland Tube Company Sharon Pipe Warehouse PA | - | 0 | - | - |
| Wheatley Restaurant LLC NY | - | 0 | - | - |
| Wheaton College IL | Educational Services | 2 | $52,718 | - |
| Wheaton Park District IL | Arts & Entertainment | 0 | - | C |
| Wheel Health, Inc. TX | Administrative & Waste Services | 1 | $127,000 | - |
| Wheel Pros AL | Manufacturing | 0 | - | F |
| Wheel Pros GA | Wholesale Trade | 0 | - | F |
| Wheel Pros SC | Wholesale Trade | 0 | - | F |
| Wheel Pros LLC CA | Wholesale Trade | 0 | - | C |
| Wheel Pros LLC CO | Management of Companies | 3 | $144,667 | A |
| Wheel Pros LLC UT | Manufacturing | 0 | - | F |
| Wheelabrator Gloucester Company, L.P. NH | Administrative & Waste Services | 1 | $165,000 | - |
| Wheeler And Bi, LLP CA | Professional & Technical Services | 1 | $64,917 | - |
| Wheeler Bio, Inc OK | Professional & Technical Services | 1 | $140,505 | - |
| Wheeler Logistics MI | Transportation & Warehousing | 0 | - | A |
| Wheeler Machinery Co. UT | Wholesale Trade | 0 | - | A |
| Wheeler Trucking, INC MI | Transportation & Warehousing | 0 | - | C |
| Wheelhouse, Sassetta TX | - | 0 | - | - |
| Wheeling CCSD 21 IL | Educational Services | 0 | - | D |
| Wheeling High School - 06 | 900 South Elmhurst Road IL | Educational Services | 0 | - | D |
| Wheeling Hospital, Inc. WV | Healthcare & Social Assistance | 1 | $450,000 | - |
| Wheeling-Nippon Steel WV | Manufacturing | 0 | - | D |
| Wheels Financial Group LLC CA | - | 0 | - | - |
| Wheels for Work LLC RI | Transportation & Warehousing | 0 | - | D |
| Wheels Up KY | Transportation & Warehousing | 0 | - | A |
| Wheels Up Partners LLC CO | - | 0 | - | - |
| Wheels Up Partners LLC GA | Transportation & Warehousing | 1 | $172,224 | - |
| Wheels Up Partners LLC NY | Transportation & Warehousing | 2 | $230,833 | - |
| Wheels Up Private Jets KY | Transportation & Warehousing | 0 | - | D |
| Wheelz Up Inc FL | Transportation & Warehousing | 0 | - | D |
| Whelan Security Company TN | - | 0 | - | - |
| Whele HR LLC dba Perch MA | - | 0 | - | - |
| Whelen Engineering NH | Manufacturing | 0 | - | F |
| Whelen Engineering Company, Inc CT | Manufacturing | 0 | - | F |
| WHG ALH Management at Hartford Marriott Downtown* CT | - | 0 | - | - |
| WHG RK Bradley Management, LLC at Sheraton Hartford Hotel at Bradley Airport* CT | - | 0 | - | - |
| Whgc, PLC CA | Professional & Technical Services | 1 | $76,800 | - |
| WHHG Hansa NJ | Transportation & Warehousing | 0 | - | D |
| Whim Hospitality TX | Accommodation & Food Services | 0 | - | C |
| Whimzy MN | - | 0 | - | - |
| Whiplash CA | Transportation & Warehousing | 0 | - | A |
| Whiplash NJ | Transportation & Warehousing | 0 | - | A |
| Whippany Actuation Systems NJ | Manufacturing | 0 | - | F |
| Whirl AI Inc CA | Information & Media | 1 | $197,600 | - |
| Whirlaway Corporation AZ | - | 0 | - | - |
| Whirlpool IA | Manufacturing | 0 | - | F |
| Whirlpool OK | Manufacturing | 0 | - | C |
| Whirlpool Cleveland Operations TN | Manufacturing | 0 | - | D |