| Walter C. Via Enterprises, Inc VA | Construction | 0 | — | F |
| Walter Clubhouse CA | — | 0 | — | — |
| Walter E Smithe Furniture, Inc IL | Retail Trade | 0 | — | B |
| Walter Energy Maple Mine Gauley Eagle Mine WV | — | 0 | — | — |
| WALTER ENERGY, INC./JIM WALTER RESOURCES-MINE #7 AL | — | 0 | — | — |
| WALTER ENERGY/JIM WALTER RESOURCES - MINE #4 AL | — | 0 | — | — |
| Walter Hill Plumbing, Inc. TN | Construction | 0 | — | F |
| Walter Investment Management Corp-Dietech Financial-Irving TX | — | 0 | — | — |
| Walter Investment Management Corp-Ditech Financial LLC TX | — | 0 | — | — |
| Walter Investment Managment Corp AZ | — | 0 | — | — |
| Walter Kidde Portable Equipment, LLC FL | Public Administration | 2 | $160,000 | — |
| Walter Lawson Children's Home IL | Healthcare & Social Assistance | 0 | — | D |
| Walter M. Strine, Jr. PA | Administrative & Waste Services | 0 | — | A |
| Walter Meier Inc. WA | — | 0 | — | — |
| Walter Metals LLC OH | Wholesale Trade | 0 | — | F |
| Walter Mucci Construction Company Inc. PA | Construction | 0 | — | F |
| Walter P. Moore & Associates, Inc. TX | Professional & Technical Services | 2 | $91,967 | — |
| Walter P. Moore and Associates, Inc. TX | Professional & Technical Services | 2 | $83,482 | — |
| Walter Payton Power and Equipment IL | Other Services | 0 | — | A |
| Walter R Dorn Estate Inc PA | Construction | 0 | — | F |
| Walter R Earle Corporation NJ | Manufacturing | 0 | — | A |
| Walter R Earle Transit Company NJ | Transportation & Warehousing | 0 | — | A |
| Walter Schupfer Management of Ca, Inc. CA | Arts & Entertainment | 1 | $97,094 | — |
| Walter Surface Technologies CT | Wholesale Trade | 0 | — | A |
| Walter Surface Technologies TX | Wholesale Trade | 0 | — | A |
| Walter Surface Technologies Inc. MA | Wholesale Trade | 0 | — | A |
| Walter USA, LLC SC | Manufacturing | 0 | — | A |
| Walter USA, LLC WI | Manufacturing | 0 | — | A |
| Walter Wells & Sons LLC OR | Agriculture & Forestry | 0 | — | B |
| Walter's Auto Sales and Service, Inc CA | — | 0 | — | — |
| Walterboro Veneer SC | — | 0 | — | — |
| Walters & Wolf WA | Construction | 0 | — | C |
| Walters & Wolf Glass CA | Construction | 0 | — | C |
| Walters & Wolf Glass - Las Vegas NV | Construction | 0 | — | F |
| Walters & Wolf Glass - LaVerne CA | Construction | 0 | — | C |
| Walters & Wolf Interiors CA | Construction | 0 | — | F |
| Walters & Wolf Precast CA | Construction | 0 | — | F |
| Walters and Wolf Construction Specialties AZ | Construction | 0 | — | C |
| Walters Auto Sales and Service, Inc. CA | Retail Trade | 0 | — | A |
| Walters Auto Sales and Service, Inc. dba Walter's Mercedes Benz CA | Retail Trade | 0 | — | A |
| Walters Auto Sales and Service, Inc. dba Walters Sprinter CA | Retail Trade | 0 | — | A |
| Walters Brothers Lumber Manufacturing, Inc. WI | Manufacturing | 0 | — | F |
| Walters Construction Company MS | Construction | 0 | — | F |
| Walters Gardens MI | Agriculture & Forestry | 0 | — | B |
| Walters Metal Fabrication IL | Manufacturing | 0 | — | A |
| Walters Produce 2.0 LLC ID | Agriculture & Forestry | 0 | — | A |
| Walters Produce Inc. ID | Agriculture & Forestry | 0 | — | A |
| Walters Recycling & Refuse MN | Administrative & Waste Services | 0 | — | F |
| Walters Recycling and Refuse MN | Administrative & Waste Services | 0 | — | F |
| Walters Wholesale CA | Wholesale Trade | 0 | — | D |