| Watco Mechanical KS | Transportation & Warehousing | 0 | — | A |
| Watco Mechanical LA | Transportation & Warehousing | 0 | — | F |
| Watco Mechanical NE | Transportation & Warehousing | 0 | — | A |
| Watco Supply Chain Services AR | Transportation & Warehousing | 0 | — | A |
| Watco Supply Chain Services KS | Transportation & Warehousing | 0 | — | A |
| Watco Tanks Inc TX | Manufacturing | 0 | — | A |
| Watco Transloading IL | Transportation & Warehousing | 0 | — | A |
| Watco Transloading KY | Transportation & Warehousing | 0 | — | D |
| Watco Transloading MS | Transportation & Warehousing | 0 | — | C |
| Watco Transloading ND | Transportation & Warehousing | 0 | — | B |
| Watco Transloading NJ | Transportation & Warehousing | 0 | — | A |
| Watco Transloading PA | Transportation & Warehousing | 0 | — | A |
| Watco Transloading TX | Transportation & Warehousing | 0 | — | A |
| Watco Transloading WA | Transportation & Warehousing | 0 | — | C |
| Watco Transportation AL | Transportation & Warehousing | 0 | — | A |
| WaTech (Washington Technology Solutions) WA | Professional & Technical Services | 0 | — | A |
| Water Buffalo Inc. WA | Transportation & Warehousing | 0 | — | A |
| WATER CONTROL ROOFING COMPANY INC TN | Construction | 0 | — | D |
| Water District Management Co., Inc. TX | Utilities | 0 | — | F |
| Water District No. 1 of Johnson County, Kansas KS | Utilities | 1 | $140,982 | — |
| Water Engineering, Inc CA | Wholesale Trade | 0 | — | F |
| Water Engineering, Inc IL | Wholesale Trade | 0 | — | A |
| Water Engineering, Inc NE | Wholesale Trade | 0 | — | F |
| Water Equipment Technologies FL | Utilities | 0 | — | F |
| Water Extraction Team, LLC CO | Construction | 0 | — | A |
| Water from Air, Inc. CA | Manufacturing | 1 | $136,989 | — |
| Water FX NV | Construction | 0 | — | F |
| Water Gremlin MN | Manufacturing | 0 | — | A |
| Water Guard Inc NC | Wholesale Trade | 0 | — | F |
| Water Island Capital, LLC NY | Finance & Insurance | 2 | $165,000 | — |
| Water Medic of Cape Coral Inc. FL | Construction | 0 | — | F |
| Water Pik, Inc. CO | Manufacturing | 0 | — | A |
| Water Quality Plumbing CA | Construction | 0 | — | A |
| Water Resources Group CO | Construction | 0 | — | A |
| Water Resources Group, Inc. MN | Construction | 1 | $88,483 | A |
| Water Resources International Inc. HI | Construction | 0 | — | F |
| Water Rower RI | Manufacturing | 0 | — | F |
| Water Safety Corp of Nevada NV | — | 0 | — | — |
| Water Safety Corporation NV | Manufacturing | 0 | — | F |
| Water Science Technologies, LLC AL | Manufacturing | 0 | — | F |
| Water Service Corporation NV | Utilities | 0 | — | F |
| Water Solutions Unlimited IL | Wholesale Trade | 0 | — | A |
| Water Solutions Unlimited MI | Wholesale Trade | 0 | — | A |
| Water Solutions Unlimited Inc IN | Wholesale Trade | 0 | — | F |
| WATER SONG FOOD AND BEVERAGE LLC MD | Accommodation & Food Services | 1 | $60,861 | — |
| Water Surplus IL | Manufacturing | 0 | — | A |
| Water Tech of America, Inc WI | Wholesale Trade | 0 | — | A |
| Water Tech, Inc. AR | Wholesale Trade | 0 | — | A |
| Water to Fire Restoration, Inc FL | Administrative & Waste Services | 0 | — | A |
| Water Valley Poultry, LLC MS | — | 0 | — | — |