| Watertown Unified School District WI | Educational Services | 1 | $86,311 | — |
| Waterview Hills Rehabilitation and Healthcare Center NY | Healthcare & Social Assistance | 0 | — | F |
| Waterville USA Inc. AL | Arts & Entertainment | 0 | — | A |
| Waterway Gas & Wash CO | Other Services | 0 | — | D |
| Waterway Gas & Wash IL | Other Services | 0 | — | D |
| Waterway Gas & Wash KS | Other Services | 0 | — | A |
| Waterway Gas & Wash MO | Other Services | 0 | — | F |
| Waterway Gas & Wash OH | Other Services | 0 | — | D |
| Waterworks CA | Retail Trade | 0 | — | A |
| Waterworks CT | Retail Trade | 0 | — | B |
| Waterworks NY | Retail Trade | 0 | — | A |
| Waterworks, LLC WA | Agriculture & Forestry | 0 | — | F |
| Watkins Construction Company, LLC TX | Construction | 0 | — | C |
| Watkins Development Corp. TX | Construction | 0 | — | A |
| Watkins Distributing ID | Wholesale Trade | 0 | — | F |
| Watkins Floor Covering, Inc. NC | Construction | 0 | — | A |
| Watkins Roofing, Inc. MO | Construction | 0 | — | F |
| Watkins Site Development, LLC. NC | Construction | 0 | — | A |
| Watkins Wellness CA | — | 0 | — | — |
| Watkins-Logan Texas State Veterans Home TX | Healthcare & Social Assistance | 0 | — | F |
| Watkins-Ragar Investments Inc AR | Administrative & Waste Services | 0 | — | A |
| Watlow CA | Manufacturing | 0 | — | F |
| Watlow MN | Manufacturing | 0 | — | C |
| Watlow MO | Manufacturing | 0 | — | C |
| Watlow Electric Manufacturing CA | Manufacturing | 0 | — | F |
| Watlow Electric Manufacturing Company IL | — | 0 | — | — |
| Watlow Electric Manufacturing Company MO | Manufacturing | 0 | — | C |
| Watonwan County MN | Construction | 0 | — | F |
| WATRY DESIGN, INC. CA | Professional & Technical Services | 1 | $82,680 | — |
| Watry Industries, LLC WI | Manufacturing | 0 | — | F |
| Watsco, Inc. FL | Wholesale Trade | 1 | $110,000 | — |
| Watson & Chalin Manufacturing, Inc. - McKinney TX | — | 0 | — | — |
| Watson Ag Chemicals Inc. CA | Construction | 0 | — | F |
| Watson and Chalin TX | Manufacturing | 0 | — | F |
| Watson and Sons Construction, LLC MO | Construction | 0 | — | A |
| Watson Brothers LLC MA | Manufacturing | 0 | — | A |
| Watson Civil Construction, Inc. FL | Construction | 0 | — | D |
| Watson Commercial Painting, Ltd. TX | Construction | 0 | — | F |
| Watson Construction Company,LLC FL | Construction | 0 | — | C |
| Watson Delivery Service LLC FL | Transportation & Warehousing | 0 | — | A |
| Watson Electrical Construction Co. LLC NC | Construction | 0 | — | A |
| Watson Electrical Construction Co. LLC SC | Construction | 0 | — | F |
| Watson Electrical Construction Co. LLC VA | Construction | 0 | — | B |
| Watson Fire Protection District IL | Public Administration | 0 | — | F |
| Watson Furniture WA | Manufacturing | 0 | — | F |
| Watson Grinding and Manufacturing TX | — | 0 | — | — |
| Watson Institute CO | Educational Services | 2 | $67,835 | — |
| Watson Laboratories Inc. CA | — | 0 | — | — |
| Watson Laboratories, Inc. NY | — | 0 | — | — |
| Watson Machine Corporation VA | Manufacturing | 0 | — | F |