| Waterline Industries Corp NH | Construction | 0 | — | D |
| Waterline Renewal Technologies FL | Manufacturing | 0 | — | A |
| Waterline Renewal Technologies, Inc. IL | Manufacturing | 1 | $110,000 | F |
| Waterlogic USA TX | Wholesale Trade | 0 | — | D |
| WATERLOO (475) - D850016 IA | Accommodation & Food Services | 0 | — | F |
| Waterloo Container Company NY | Wholesale Trade | 0 | — | A |
| Waterloo Fire Department IL | Public Administration | 0 | — | A |
| Waterloo Water Works IA | Utilities | 0 | — | F |
| Waterloo Works Foundry IA | Manufacturing | 0 | — | F |
| Waterloo-Morada Fire District CA | Public Administration | 0 | — | F |
| Waterman Communities, Inc. FL | Healthcare & Social Assistance | 0 | — | B |
| Waterman's Crossing Apartments VA | Real Estate | 0 | — | A |
| Watermark CA | Healthcare & Social Assistance | 0 | — | F |
| Watermark MD | Healthcare & Social Assistance | 0 | — | A |
| Watermark NY | Healthcare & Social Assistance | 0 | — | F |
| Watermark UT | Healthcare & Social Assistance | 0 | — | F |
| Watermark VA | Healthcare & Social Assistance | 0 | — | F |
| Watermark At Talbot Park VA | Real Estate | 0 | — | A |
| Watermark Communities PA | Healthcare & Social Assistance | 0 | — | F |
| Watermark Delivery Solutions, LLC FL | Transportation & Warehousing | 0 | — | F |
| Watermark Environmental, Inc. MA | Professional & Technical Services | 0 | — | A |
| Watermark Retirement OR | Healthcare & Social Assistance | 0 | — | A |
| Watermark Retirement TX | Healthcare & Social Assistance | 0 | — | A |
| Watermark Retirement Comm AZ | Healthcare & Social Assistance | 0 | — | F |
| Watermark Retirement Communities AZ | Healthcare & Social Assistance | 0 | — | C |
| Watermark Retirement Communities CA | Healthcare & Social Assistance | 0 | — | F |
| Watermark Retirement Communities CO | Healthcare & Social Assistance | 0 | — | F |
| Watermark Retirement Communities CT | Healthcare & Social Assistance | 0 | — | F |
| Watermark Retirement Communities DE | Healthcare & Social Assistance | 0 | — | F |
| Watermark Retirement Communities FL | Healthcare & Social Assistance | 0 | — | F |
| Watermark Retirement Communities IL | Healthcare & Social Assistance | 0 | — | F |
| Watermark Retirement Communities MA | Healthcare & Social Assistance | 0 | — | F |
| Watermark Retirement Communities MD | — | 0 | — | — |
| Watermark Retirement Communities MI | Healthcare & Social Assistance | 0 | — | F |
| Watermark Retirement Communities MO | Healthcare & Social Assistance | 0 | — | A |
| Watermark Retirement Communities NC | Healthcare & Social Assistance | 0 | — | D |
| Watermark Retirement Communities NJ | Healthcare & Social Assistance | 0 | — | F |
| Watermark Retirement Communities NY | Healthcare & Social Assistance | 0 | — | F |
| Watermark Retirement Communities OH | Healthcare & Social Assistance | 0 | — | F |
| Watermark Retirement Communities OK | Healthcare & Social Assistance | 0 | — | A |
| Watermark Retirement Communities PA | Healthcare & Social Assistance | 0 | — | F |
| Watermark Retirement Communities TX | Healthcare & Social Assistance | 0 | — | A |
| Watermark Retirement Communities VA | Healthcare & Social Assistance | 0 | — | D |
| Watermark Retirement Communities WA | Healthcare & Social Assistance | 0 | — | A |
| Watermark Services IV, LLC CA | — | 0 | — | — |
| Watermill Caterers NY | Accommodation & Food Services | 0 | — | A |
| Watermill Express LLC CO | Retail Trade | 0 | — | A |
| Watermill Express, LLC AZ | Retail Trade | 0 | — | A |
| Watermill Express, LLC CA | Retail Trade | 0 | — | C |
| Watermill Express, LLC FL | Retail Trade | 0 | — | A |