| Westin Stonbriar Hotel TX | - | 0 | - | - |
| Westin Tampa Harbour Island FL | - | 0 | - | - |
| Westin, Inc MO | Manufacturing | 0 | - | F |
| Westin, Inc NE | Manufacturing | 0 | - | F |
| Westinghouse Air Brake Technologies Corp PA | - | 3 | $123,000 | - |
| 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 Kitchen USA INC CA | - | 1 | $78,000 | - |
| Westlake Management Services, Inc. TX | Manufacturing | 15 | $160,044 | - |
| 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 University UT | - | 2 | $71,000 | - |
| 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 College CA | - | 1 | $73,655 | - |
| 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 | 10 | $47,944 | - |