| WALL STREET TOWING MI | Transportation & Warehousing | 0 | — | A |
| Wall To Wall Drywall INC CO | Construction | 0 | — | A |
| Wall to Wall, LLC CA | Construction | 1 | $125,000 | — |
| WALL VERN PRODUCTS, INC. IL | Manufacturing | 0 | — | F |
| Wall-Panel LLC WI | Construction | 0 | — | A |
| Wall-Tech, Inc. WI | Construction | 0 | — | F |
| Walla Walla Community Hospice WA | Healthcare & Social Assistance | 0 | — | A |
| Walla Walla Foundry WA | Manufacturing | 0 | — | F |
| Walla Walla Refrigeration WA | Utilities | 0 | — | A |
| Walla Walla University WA | Educational Services | 2 | $87,985 | — |
| Walla Walla Wine Services WA | Manufacturing | 0 | — | F |
| Wallace & Smith Contractors CA | Construction | 0 | — | A |
| Wallace Bros Disposal IN | Administrative & Waste Services | 0 | — | A |
| Wallace Brothers CA | Agriculture & Forestry | 0 | — | F |
| Wallace Building Products NH | Manufacturing | 0 | — | F |
| Wallace Building Supply TN | Retail Trade | 0 | — | D |
| Wallace Chan Farms, Inc. CA | Agriculture & Forestry | 0 | — | A |
| Wallace Commercial Landscape CA | Administrative & Waste Services | 0 | — | F |
| Wallace Construction, Inc IN | — | 0 | — | — |
| Wallace Electrical Construction, Inc. MN | Construction | 0 | — | F |
| Wallace Farm, Inc. NC | Manufacturing | 0 | — | F |
| Wallace Forge Company OH | Manufacturing | 0 | — | F |
| Wallace Graphics, Inc. GA | Manufacturing | 0 | — | D |
| Wallace Heating & Air OH | Construction | 0 | — | A |
| Wallace Industrial Technology, Inc NC | Administrative & Waste Services | 0 | — | A |
| Wallace Lumber MS | Manufacturing | 0 | — | F |
| Wallace Rehabilitation and Healthcare Center NC | Healthcare & Social Assistance | 0 | — | F |
| wallach iron and metal co inc MO | Wholesale Trade | 0 | — | A |
| Wallboard Supply Company MA | Retail Trade | 0 | — | F |
| Wallboard Supply Company ME | Retail Trade | 0 | — | F |
| Wallboard Supply Company NH | Retail Trade | 0 | — | A |
| Wallboard Supply Company VT | Retail Trade | 0 | — | F |
| Wallboard Tool Co., Inc. CA | — | 0 | — | — |
| Wallenius Wilhelmsen CA | Transportation & Warehousing | 0 | — | F |
| Wallenius Wilhelmsen IN | Transportation & Warehousing | 0 | — | D |
| Wallenius Wilhelmsen TN | Wholesale Trade | 0 | — | A |
| Wallenius Wilhelmsen Logistics CA | — | 0 | — | — |
| Wallenius Wilhelmsen Logistics Americus, LLC CA | — | 0 | — | — |
| Wallens Ridge State Prison VA | Public Administration | 0 | — | A |
| Waller Construction, Inc FL | Construction | 0 | — | F |
| Walleye Capital LLC MN | Finance & Insurance | 8 | $429,375 | — |
| Walleye Capital LLC NY | Finance & Insurance | 1 | $170,000 | — |
| Walleye Power LLC - Bay Shore Plant OH | Utilities | 0 | — | A |
| Walleye Power, LLC OH | Utilities | 0 | — | A |
| Wallick Communities OH | Real Estate | 2 | $104,702 | — |
| Wallin Education Partners MN | Educational Services | 1 | $58,240 | — |
| Wallingford Board of Education CT | Accommodation & Food Services | 0 | — | F |
| Wallingford Hotel Partners, LLC CT | Accommodation & Food Services | 0 | — | A |
| Wallis Energy Corp IL | Retail Trade | 0 | — | A |
| Wallis Energy Corp MO | Retail Trade | 0 | — | C |