| Water Well Solutions, LLC TN | Construction | 0 | — | A |
| Water Wells Solutions Service Group CA | Construction | 0 | — | A |
| Water Works Construction TX | Construction | 0 | — | F |
| Water Works Engineers, LLC AZ | Professional & Technical Services | 1 | $120,000 | — |
| Water Works Industrial Services, LLC LA | Administrative & Waste Services | 0 | — | C |
| Water Worx Services, Inc. NC | Construction | 0 | — | F |
| Water's Edge Health and Rehabilitation Center WI | Healthcare & Social Assistance | 0 | — | A |
| Waterberry Lodging Company DBA Comfort Inn & Suites Watertown-1000 Islands NY | Accommodation & Food Services | 0 | — | F |
| Waterblasting LLC FL | Manufacturing | 0 | — | F |
| Waterbury Appeals CT | Public Administration | 0 | — | A |
| Waterbury ARC CT | Healthcare & Social Assistance | 0 | — | F |
| Waterbury Gardens Nursing and Rehab LLC of Waterbury CT | — | 0 | — | — |
| Waterbury Gardens Nursing and Rehab LLC of Waterbury (Update to 9/6/2023) CT | — | 0 | — | — |
| Waterbury Heating and Cooling, Inc SD | Construction | 0 | — | F |
| Waterbury Plating, LLC CT | Manufacturing | 0 | — | F |
| Waterbury Screw Machine CT | Manufacturing | 0 | — | A |
| Waterbury Swiss Automatics CT | Manufacturing | 0 | — | A |
| Waterbury Youth Services CT | Healthcare & Social Assistance | 0 | — | A |
| WaterCo of New England CT | Utilities | 0 | — | F |
| WaterCountry USA VA | Arts & Entertainment | 0 | — | C |
| Watercrest Senior Living FL | Healthcare & Social Assistance | 0 | — | F |
| Waterfall Asset Management, LLC NY | Finance & Insurance | 1 | $130,000 | — |
| Waterfall Clinic, Inc. OR | Healthcare & Social Assistance | 1 | $245,000 | — |
| Waterfield Florida Staffing, LLC FL | Administrative & Waste Services | 0 | — | A |
| Waterfield Florida Staffing, LLC GA | Administrative & Waste Services | 0 | — | A |
| Waterfield Florida Staffing, LLC NC | Administrative & Waste Services | 0 | — | A |
| Waterfield South Carolina Staffing, LLC SC | Administrative & Waste Services | 0 | — | A |
| Waterfield Staffing Management, LLC FL | Professional & Technical Services | 0 | — | A |
| WaterFire Providence RI | Arts & Entertainment | 0 | — | A |
| Waterford at Creekside FL | Healthcare & Social Assistance | 0 | — | F |
| Waterford Country School LLC CT | Educational Services | 0 | — | D |
| Waterford Hotel Group AR | Accommodation & Food Services | 0 | — | F |
| Waterford Hotel Group CT | Accommodation & Food Services | 0 | — | F |
| Waterford Hotel Group FL | Accommodation & Food Services | 0 | — | A |
| Waterford Hotel Group MA | Accommodation & Food Services | 0 | — | A |
| Waterford Nursing and Rehabilitation Center FL | Healthcare & Social Assistance | 0 | — | C |
| Waterford Power, LLC OH | Utilities | 0 | — | F |
| Waterford Public Schools CT | Educational Services | 0 | — | C |
| Waterford Tank & Fabrication LTD OH | Manufacturing | 0 | — | F |
| Waterford Tank Trucking OH | Manufacturing | 0 | — | A |
| Waterford-F LLC MI | Retail Trade | 0 | — | A |
| Waterfront Enterprises, Inc., dba Gateway Terminal CT | Transportation & Warehousing | 0 | — | B |
| Waterfront Hotel CA | — | 0 | — | — |
| Waterfront Inn, LLC FL | Accommodation & Food Services | 0 | — | A |
| Waterfront Management, LLC dba Shadows on the Hudson NY | — | 0 | — | — |
| WaterFurnace International, Inc. IN | Manufacturing | 1 | $70,000 | — |
| Waterhouse Ridge Memory Care OR | Healthcare & Social Assistance | 0 | — | F |
| Waterhout Construction Company, Inc. MO | Construction | 0 | — | F |
| Watering Hole NE | — | 0 | — | — |
| Waterline Development Corporation CA | Manufacturing | 1 | $150,000 | — |