| Walmart Supercenter NY | Administrative & Waste Services | 0 | — | F |
| Walmart Supercenter RI | Administrative & Waste Services | 0 | — | F |
| Walmart-Austin TX | — | 0 | — | — |
| Walmart-Brownfield TX | — | 0 | — | — |
| Walmart-Brownsville TX | — | 0 | — | — |
| Walmart-Bryan TX | — | 0 | — | — |
| Walmart-Dallas TX | — | 0 | — | — |
| Walmart-Frisco TX | — | 0 | — | — |
| Walmart-Ft. Worth TX | — | 0 | — | — |
| Walmart-Houston TX | — | 0 | — | — |
| Walmart-Houston2 TX | — | 0 | — | — |
| Walmart-Lamesa TX | — | 0 | — | — |
| Walmart-Laredo Distribution Center TX | — | 0 | — | — |
| Walmart-Midland TX | — | 0 | — | — |
| Walmart-Optical Lab #9271 TX | — | 0 | — | — |
| Walmart-Raymondville TX | — | 0 | — | — |
| Walmart-Roanoke #3618 VA | — | 0 | — | — |
| Walmart-Southlake TX | — | 0 | — | — |
| Walmart-store #650 VA | — | 0 | — | — |
| WALNUT CREEK CA | Healthcare & Social Assistance | 0 | — | F |
| Walnut Creek TX | Healthcare & Social Assistance | 0 | — | F |
| Walnut Creek Cookies LLC CA | Manufacturing | 0 | — | F |
| Walnut Creek Lumber Company OH | Manufacturing | 0 | — | A |
| Walnut Creek Pyramid Alehouse CA | — | 0 | — | — |
| Walnut Custom Components IL | Manufacturing | 0 | — | F |
| Walnut Fire Protection District IL | Public Administration | 0 | — | A |
| Walnut Grove Correctional Facility MS | — | 0 | — | — |
| Walnut Grove Youth Correctional Facility MS | — | 0 | — | — |
| Walnut Hills Retirement Community OH | Healthcare & Social Assistance | 0 | — | F |
| Walnut Landfill MS | Administrative & Waste Services | 0 | — | A |
| WALNUT PARK CA | Healthcare & Social Assistance | 0 | — | A |
| Walnut Ridge AR | Other Services | 0 | — | D |
| Walnut Ridge Assisted Living NC | Healthcare & Social Assistance | 0 | — | F |
| Walnut Ridge Dairy LLC NY | Agriculture & Forestry | 0 | — | F |
| Walnut Ridge SNF OP, LLC AR | Healthcare & Social Assistance | 0 | — | A |
| Walnut Valley Water District CA | Utilities | 0 | — | F |
| WALNUT WOODS PA | Healthcare & Social Assistance | 0 | — | F |
| Walnutcreek Planing Ltd. OH | Manufacturing | 0 | — | F |
| Walpole Country Club MA | Arts & Entertainment | 1 | $58,510 | — |
| Walpole Outdoors CT | Manufacturing | 0 | — | A |
| Walpole Outdoors FL | Manufacturing | 0 | — | A |
| Walpole Outdoors MA | Manufacturing | 0 | — | F |
| Walpole Outdoors ME | Manufacturing | 0 | — | F |
| Walpole Outdoors NJ | Manufacturing | 0 | — | F |
| Walpole Outdoors NY | Manufacturing | 0 | — | A |
| Walrath Heating & Air Conditioning Co., Inc. CO | Construction | 0 | — | A |
| Walschon Fire Protection, Inc CA | Construction | 0 | — | F |
| Walsdorf Roofing Company, Inc. WI | Construction | 0 | — | A |
| Walser Automotive Group MN | Wholesale Trade | 0 | — | C |
| Walser Holding Company MN | Retail Trade | 0 | — | B |