| Watermill Express, LLC LA | Retail Trade | 0 | — | A |
| Watermill Express, LLC NV | Retail Trade | 0 | — | C |
| Watermill Express, LLC TX | Retail Trade | 0 | — | C |
| Waterous Company MN | Manufacturing | 0 | — | D |
| Waterprofing Affiliates Group TX | Construction | 0 | — | A |
| Waterproofing Associates, Inc. CA | Construction | 0 | — | A |
| Waterproofing Specialists, Inc FL | Construction | 0 | — | F |
| Waters &Â Bugbee Inc NJ | Construction | 0 | — | F |
| Waters construction Company CT | Construction | 0 | — | F |
| Waters Corporation CO | Manufacturing | 0 | — | C |
| Waters Corporation DE | Manufacturing | 0 | — | B |
| Waters Corporation MA | Manufacturing | 0 | — | A |
| Waters Corporation MN | Manufacturing | 0 | — | A |
| Waters Corporation UT | Manufacturing | 0 | — | A |
| Waters Corporation/ Wyatt Technology CA | Manufacturing | 0 | — | A |
| Waters Edge Rehabilitation and Nursing Center NY | Healthcare & Social Assistance | 0 | — | F |
| Waters International Trucks Inc MS | Wholesale Trade | 0 | — | A |
| Waters Of America IL | Manufacturing | 0 | — | D |
| Waters Of America MO | Manufacturing | 0 | — | A |
| Waters of Cheatham LLC TN | Healthcare & Social Assistance | 0 | — | F |
| Waters of Gallatin TN | Healthcare & Social Assistance | 0 | — | F |
| waters of martinsville IN | Healthcare & Social Assistance | 0 | — | A |
| Waters of New Castle IN | Healthcare & Social Assistance | 0 | — | F |
| Waters of Peru IN | Healthcare & Social Assistance | 0 | — | F |
| Waters of Robertson TN | Healthcare & Social Assistance | 0 | — | F |
| Waters of Sweetwater TN | Healthcare & Social Assistance | 0 | — | F |
| Waters of Syracuse Skilled Nursing Facility LLC IN | Healthcare & Social Assistance | 0 | — | F |
| Waters of Wabash East IN | Healthcare & Social Assistance | 0 | — | F |
| Waters of Wabash West IN | Healthcare & Social Assistance | 0 | — | A |
| Waters of Wakarusa IN | Healthcare & Social Assistance | 0 | — | F |
| Waters of Wakarusa Assisted Living Facility IN | Healthcare & Social Assistance | 0 | — | A |
| Waters Technologies Corporation MA | Manufacturing | 14 | $142,696 | — |
| Waters Truck and Tractor Co. Inc. MS | Wholesale Trade | 0 | — | A |
| WaterSaver Faucet Co. IL | Manufacturing | 0 | — | F |
| Watershed Foods Inc IL | Manufacturing | 0 | — | F |
| Watershed Restoration Group, Inc. MT | Administrative & Waste Services | 0 | — | F |
| Waterside Health and Rehab LLC VA | Healthcare & Social Assistance | 0 | — | F |
| Waterside Nursing & Rehabilitation TX | Healthcare & Social Assistance | 0 | — | F |
| Waterside Restaurants, Inc. FL | Accommodation & Food Services | 0 | — | A |
| Waterson Terminal Services LLC RI | Transportation & Warehousing | 0 | — | F |
| Waterstone Faucets CA | Manufacturing | 0 | — | F |
| Waterstone FTLL Hotel LLC FL | Accommodation & Food Services | 0 | — | A |
| Waterstone Resort & Marina FL | — | 0 | — | — |
| WATERTECH, Inc. ID | Manufacturing | 0 | — | F |
| Watertite Products Inc CA | Manufacturing | 0 | — | B |
| Waterton Healthcare and Rehabilitation TX | Healthcare & Social Assistance | 0 | — | A |
| Watertown Family YMCA NY | — | 0 | — | — |
| Watertown Hotel Ventures, LLC NY | Accommodation & Food Services | 0 | — | A |
| Watertown Lodging Associates, LLC NY | Accommodation & Food Services | 0 | — | A |
| WATERTOWN REHABILITATION AND NURSING CENTER MA | Healthcare & Social Assistance | 0 | — | F |