| Wesley Partners Senior Living LLC TX | Healthcare & Social Assistance | 0 | — | F |
| Wesley Towers, Inc. KS | Healthcare & Social Assistance | 0 | — | F |
| Wesley Village IL | Healthcare & Social Assistance | 0 | — | A |
| Wesley Wilcox Finishing UT | Construction | 0 | — | A |
| Wesley Willows IL | Healthcare & Social Assistance | 0 | — | D |
| Wesley Woods Senior Living GA | Healthcare & Social Assistance | 0 | — | A |
| Wesleyan Health Care Center IN | Healthcare & Social Assistance | 0 | — | F |
| Wesleyan Homes, Inc. TX | Healthcare & Social Assistance | 0 | — | F |
| Wesleyan School GA | Educational Services | 0 | — | F |
| Wesleyan University CT | Educational Services | 4 | $86,598 | — |
| Wesleyan Village LLC OH | Healthcare & Social Assistance | 0 | — | A |
| WesleyLife IA | Healthcare & Social Assistance | 0 | — | F |
| WesleyLife- Heritage House IA | Healthcare & Social Assistance | 0 | — | F |
| WesLor Enterprises, Inc. NY | Manufacturing | 0 | — | F |
| WesMor Cryogenic, LLC TX | Manufacturing | 0 | — | F |
| Wespac Communities AZ | Construction | 0 | — | A |
| Wespac Construction AZ | Construction | 0 | — | C |
| Wespac Residential AZ | Construction | 0 | — | A |
| WesPak, Inc. CA | Agriculture & Forestry | 0 | — | F |
| WESPOTHIRE LLC NH | Professional & Technical Services | 4 | $98,750 | — |
| Wespro WI | Accommodation & Food Services | 0 | — | A |
| Wess Inc IA | Transportation & Warehousing | 0 | — | A |
| Wess-Del Incorporated CA | Manufacturing | 0 | — | F |
| Wessell Generations Inc. OH | Healthcare & Social Assistance | 0 | — | F |
| Wessler Engineering, Inc. IN | Professional & Technical Services | 1 | $89,189 | — |
| West FL | Manufacturing | 0 | — | A |
| WEST & BARKER, INC. OH | Manufacturing | 0 | — | F |
| West 89th & Watson, LLC CA | Manufacturing | 0 | — | F |
| West Advanced Technologies, Inc. CA | Professional & Technical Services | 8 | $106,792 | — |
| West Agro Inc MO | Manufacturing | 0 | — | A |
| West Agro Inc., dba DeLaval Manufacturing WA | Manufacturing | 0 | — | F |
| West Agro, Inc. WA | Manufacturing | 0 | — | A |
| West Alabama Mechanical, Inc. AL | Construction | 0 | — | A |
| West Allis-T inc WI | Retail Trade | 0 | — | F |
| West American Rubber Company, LLC CA | Manufacturing | 0 | — | F |
| West Anaheim Medical Center CA | Healthcare & Social Assistance | 0 | — | F |
| WEST ASSET MANAGEMENT AL | — | 0 | — | — |
| West Asset Management ("Wam") CA | — | 0 | — | — |
| West Bag Inc CA | Manufacturing | 0 | — | D |
| West Basin Municipal Water District CA | Utilities | 0 | — | A |
| West Bay Residential Services RI | Healthcare & Social Assistance | 0 | — | A |
| West Bay RI RI | Healthcare & Social Assistance | 0 | — | F |
| West Bay Sanitary District CA | Utilities | 0 | — | F |
| West Bend Elevator inc WI | Wholesale Trade | 0 | — | C |
| WEST BEND OPS LLC WI | Healthcare & Social Assistance | 0 | — | F |
| West Bend Packaging, LLC. (dba, Comar) WI | Manufacturing | 0 | — | A |
| West Bend Transit & Service Co WI | Transportation & Warehousing | 0 | — | F |
| West Bergen Mental Healthcare NJ | Healthcare & Social Assistance | 0 | — | D |
| West Bionics LLC CA | Manufacturing | 1 | $175,000 | — |
| West Bloomfield Health and Rehabilitation Center MI | Healthcare & Social Assistance | 0 | — | F |