| Willis Land Rover Jaguar Mini & Volvo IA | Retail Trade | 0 | - | D |
| Willis North America INC. NY | Professional & Technical Services | 1 | $140,000 | - |
| Willis Towers Watson US LLC NY | Professional & Technical Services | 28 | $155,575 | - |
| Willis-Knighton Health System LA | Healthcare & Social Assistance | 0 | - | D |
| Willis-Knighton Medical Center, Inc. LA | Healthcare & Social Assistance | 2 | $347,100 | D |
| Williston Care Center FL | Healthcare & Social Assistance | 0 | - | F |
| Williston Rescue Squad SC | - | 0 | - | - |
| Williston State College ND | Educational Services | 2 | $73,788 | - |
| Willits Hospital, Inc. CA | - | 1 | $125,653 | - |
| Willkie Farr & Gallagher LLP DC | Professional & Technical Services | 1 | $310,000 | - |
| Willkie Farr & Gallagher LLP NY | Professional & Technical Services | 12 | - | - |
| Willkie Farr & Gallagher LLP CA | - | 3 | $435,000 | - |
| Willman DDS Professional IL | Healthcare & Social Assistance | 1 | $174,990 | - |
| Willmar Public School Independent School District MN | Educational Services | 1 | $58,361 | - |
| Willmar Public Schools MN | Educational Services | 0 | - | D |
| Willmeng Construction, Inc. AZ | Construction | 9 | $86,195 | A |
| Willoughby Industries, Inc. IN | Manufacturing | 0 | - | C |
| Willow (CPES) AZ | - | 0 | - | - |
| Willow Advisory Group LLC DE | Management of Companies | 1 | $114,400 | - |
| Willow Bend Farm NY | Agriculture & Forestry | 0 | - | D |
| Willow Brook Christian Communities OH | Healthcare & Social Assistance | 0 | - | F |
| Willow Care Inc. CA | - | 1 | $120,598 | - |
| Willow Creek Behavioral Health WI | Healthcare & Social Assistance | 0 | - | F |
| Willow Creek Retirement Home MS | Healthcare & Social Assistance | 0 | - | F |
| Willow Grove Restco, LP dba Sonic Drive In PA | - | 0 | - | - |
| Willow Laboratories, Inc. CA | Professional & Technical Services | 2 | $103,300 | - |
| Willow Lake School District SD | Educational Services | 1 | $51,000 | - |
| Willow Lake School District 12-3 SD | Educational Services | 3 | $52,447 | - |
| Willow Ridge Nursing and Rehabilitation Center LA | Healthcare & Social Assistance | 0 | - | C |
| Willow Springs CA | Healthcare & Social Assistance | 0 | - | F |
| Willow Springs TX | Healthcare & Social Assistance | 0 | - | - |
| Willow Springs Rehabilitation and Healthcare Center NJ | Healthcare & Social Assistance | 0 | - | F |
| Willow Technologies, LLC DE | - | 2 | $133,650 | - |
| Willow Towers NY | Healthcare & Social Assistance | 0 | - | F |
| Willow Valley Inn & Suites PA | - | 0 | - | - |
| Willow Woods Healthcare OH | Healthcare & Social Assistance | 0 | - | F |
| Willoway Nurseries INC OH | Retail Trade | 0 | - | B |
| Willowbend Health & Rehabilitation AR | Healthcare & Social Assistance | 0 | - | F |
| Willowbend Nurseries, LLC OH | Agriculture & Forestry | 0 | - | D |
| Willowbrook chicken LLC NJ | - | 0 | - | - |
| Willowfield Development LLC NY | - | 1 | $171,600 | - |
| Willows Lodge Associates, LLC WA | Accommodation & Food Services | 0 | - | F |
| willows post acute CA | Healthcare & Social Assistance | 0 | - | - |
| WillowTree, LLC VA | Professional & Technical Services | 1 | $171,000 | - |
| Willreign Logistics, LLC NH | Transportation & Warehousing | 0 | - | F |
| Willscot Mobile Mini MD | Real Estate | 0 | - | A |
| Willsfly Technologies Inc WA | Professional & Technical Services | 32 | $111,858 | - |
| Willsie Cap & Gown, Inc. NE | - | 0 | - | - |
| Willsmarg Technologies LLC VA | Professional & Technical Services | 13 | $224,997 | - |
| Willton Investment Management LLC NY | Finance & Insurance | 3 | $199,590 | - |