| 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 | 22 | $152,500 | - |
| Watershed Foods Inc IL | Manufacturing | 0 | - | F |
| Watershed Technology, Inc. CA | - | 10 | $188,500 | - |
| 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 Manufacturing Corporation CA | - | 1 | $153,000 | - |
| 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 |
| Watonwan County MN | Construction | 0 | - | F |
| Watry Design, INC. CA | Professional & Technical Services | 1 | $82,680 | - |
| Watry Industries, LLC WI | Manufacturing | 0 | - | F |
| Watsco, Inc. FL | Wholesale Trade | 1 | $110,000 | - |
| Watson & Chalin Manufacturing, Inc. - McKinney TX | - | 0 | - | - |
| Watson and Chalin TX | Manufacturing | 0 | - | F |
| Watson Civil Construction, Inc. FL | Construction | 0 | - | D |
| Watson Furniture WA | Manufacturing | 0 | - | F |
| Watson Grinding and Manufacturing TX | - | 0 | - | - |
| Watson Institute CO | Educational Services | 3 | $65,500 | - |