| Wagner Drywall, Inc. ME | Construction | 0 | — | A |
| Wagner Electric Company, LLC CO | Construction | 0 | — | F |
| Wagner Electric Sign Co OH | Construction | 0 | — | F |
| Wagner Equipment Co. CO | Other Services | 2 | $110,000 | A |
| Wagner Equipment Co. NM | Other Services | 0 | — | A |
| Wagner Equipment Co. TX | Other Services | 0 | — | B |
| Wagner Food Equipment, Inc. VA | Other Services | 0 | — | A |
| Wagner General Contractors, Inc. TN | Construction | 0 | — | D |
| Wagner General Contractors, Inc., AR AR | Construction | 0 | — | A |
| Wagner Industries, Inc. MO | — | 0 | — | — |
| Wagner Logistics AR | Transportation & Warehousing | 0 | — | A |
| Wagner Logistics CA | Transportation & Warehousing | 0 | — | B |
| Wagner Logistics KS | Transportation & Warehousing | 0 | — | A |
| Wagner Logistics LA | Transportation & Warehousing | 0 | — | A |
| Wagner Logistics MI | Transportation & Warehousing | 0 | — | A |
| Wagner Logistics MO | Transportation & Warehousing | 0 | — | C |
| Wagner Logistics TX | Transportation & Warehousing | 0 | — | A |
| Wagner Logistics VA | Transportation & Warehousing | 0 | — | A |
| Wagner Logistics KCKS KS | Administrative & Waste Services | 0 | — | A |
| Wagner Logistics KCMO MO | Administrative & Waste Services | 0 | — | A |
| Wagner Machine Company IL | Manufacturing | 0 | — | F |
| Wagner Machine, Inc. OH | Manufacturing | 0 | — | A |
| Wagner Meinert AR | Construction | 0 | — | A |
| Wagner Meinert MI | Construction | 0 | — | A |
| Wagner Meinert OH | Construction | 0 | — | A |
| Wagner Meinert TN | Construction | 0 | — | A |
| Wagner Meinert WI | Construction | 0 | — | A |
| Wagner Meinert LLC IN | Construction | 0 | — | B |
| Wagner Millwork, LLC NY | Manufacturing | 0 | — | F |
| Wagner Moving & Storage, Inc KY | Transportation & Warehousing | 0 | — | D |
| Wagner Spray Tech (Titan Tools) NJ | — | 0 | — | — |
| Wagner Super Foods SD | Retail Trade | 0 | — | A |
| Wagner's, LLC CO | Wholesale Trade | 0 | — | F |
| Wagner's, LLC IL | Wholesale Trade | 0 | — | F |
| Wagners CFT LLC TX | Retail Trade | 1 | $140,000 | — |
| WAGO Corporation WI | Manufacturing | 0 | — | F |
| Wagoner Hospital Authority DBA Wagoner Community Hospital OK | Healthcare & Social Assistance | 0 | — | F |
| Wagstaff Engineering, Inc. WA | Manufacturing | 0 | — | F |
| Wagstaff Inc. KY | Manufacturing | 0 | — | A |
| Wah Hung Group Inc CA | Wholesale Trade | 1 | $49,200 | — |
| Wahiawa General Hospital HI | Healthcare & Social Assistance | 0 | — | D |
| Wahl Clipper Corporation IL | Manufacturing | 4 | $103,792 | F |
| WAHLE'S WOOD WORKS & MOULDINGS, INC. MO | Manufacturing | 0 | — | F |
| Wahlen Corp WI | Construction | 0 | — | A |
| Wahlund Construction, Inc. CA | Construction | 0 | — | A |
| Wahoo Docks, LLC GA | Manufacturing | 0 | — | F |
| Wahoo Fitness, L.L.C. GA | Arts & Entertainment | 1 | $110,000 | — |
| Wahoo Super NE | — | 0 | — | — |
| Wahoo's Fish Taco NE | — | 0 | — | — |
| WAI SC | Wholesale Trade | 0 | — | A |