| West Marine Products Inc PA | Retail Trade | 0 | — | A |
| West Marine Products Inc RI | Retail Trade | 0 | — | A |
| West Marine Products Inc SC | Retail Trade | 0 | — | F |
| West Marine Products Inc TN | Retail Trade | 0 | — | A |
| West Marine Products Inc TX | Retail Trade | 0 | — | A |
| West Marine Products Inc VA | Retail Trade | 0 | — | A |
| West Marine Products Inc VT | Retail Trade | 0 | — | A |
| West Marine Products Inc WA | Retail Trade | 0 | — | A |
| West Marine Products Inc WI | Retail Trade | 0 | — | A |
| West Mau Resorts Partners LP HI | — | 0 | — | — |
| West Meade Place TN | Healthcare & Social Assistance | 0 | — | F |
| West Medical CA | — | 0 | — | — |
| West Medical Ctr Inc CA | — | 0 | — | — |
| West Medical Tarzana CA | — | 0 | — | — |
| West Melbourne Health and Rehab center FL | Healthcare & Social Assistance | 0 | — | F |
| West Memphis Fence & Construction, Inc. AR | Construction | 0 | — | A |
| West Memphis Operators, LLC AR | Healthcare & Social Assistance | 0 | — | F |
| West Memphis Steel Corporation AR | Wholesale Trade | 0 | — | F |
| West Metro Care Services LLC MN | Healthcare & Social Assistance | 1 | $73,000 | — |
| West Metro Door & Window, Inc. MI | Construction | 0 | — | A |
| West Metro Ophthalmology MN | Healthcare & Social Assistance | 0 | — | A |
| West Michigan Air Care MI | Healthcare & Social Assistance | 0 | — | F |
| West Michigan Beef MI | Manufacturing | 0 | — | F |
| West Michigan Cancer Center MI | Healthcare & Social Assistance | 0 | — | A |
| West Michigan Compounding LLC MI | Manufacturing | 0 | — | F |
| West Michigan Credit Union MI | Finance & Insurance | 0 | — | A |
| West Michigan Forest Products LLC MI | Retail Trade | 0 | — | A |
| West Michigan Glass Block Inc. MI | Construction | 0 | — | A |
| West Michigan Lumber MI | Retail Trade | 0 | — | C |
| West Michigan Metal Services INC MI | Manufacturing | 0 | — | A |
| West Michigan Molding MI | Manufacturing | 0 | — | F |
| West Michigan Poured Walls, Inc. MI | Construction | 0 | — | A |
| West Michigan Shared Hospital Laundry MI | Other Services | 0 | — | F |
| West Milwaukee Hotel LLC WI | Accommodation & Food Services | 0 | — | A |
| West Monroe Partners, Inc. IL | Professional & Technical Services | 2 | $131,300 | — |
| West Mont MT | Healthcare & Social Assistance | 0 | — | F |
| West Music Company, Inc IA | Transportation & Warehousing | 0 | — | F |
| West Oahu Aggregate, Co., Inc. HI | Administrative & Waste Services | 0 | — | F |
| West Orange Endovascular Center NJ | Healthcare & Social Assistance | 0 | — | A |
| West Ottawa Public Schools MI | Educational Services | 0 | — | A |
| WEST PACIFIC CABINETS, INC. CA | Manufacturing | 0 | — | A |
| West Pacific Drilling OR | Construction | 0 | — | D |
| West Pacifico FLC, Inc CA | Agriculture & Forestry | 0 | — | A |
| West Pak Avocado CA | Agriculture & Forestry | 0 | — | F |
| West Palm Beach Marriott FL | Accommodation & Food Services | 0 | — | F |
| West Park Painting MO | Construction | 0 | — | F |
| West Paw, Inc. MT | Manufacturing | 0 | — | F |
| WEST PENN ALLEGHENY HEALTH SYSTEM PA | Healthcare & Social Assistance | 4 | $69,101 | — |
| West Penn Energy Services PA | Construction | 0 | — | A |
| West Penn Heavy Haul PA | Transportation & Warehousing | 0 | — | A |