| Western Asset Management Company, LLC CA | Finance & Insurance | 3 | $128,100 | — |
| Western Automotive Group LLC dba Big O Tires CA | — | 0 | — | — |
| Western Bagel Baking Corp CA | Manufacturing | 0 | — | F |
| Western Bagel Company Inc CA | Accommodation & Food Services | 0 | — | F |
| Western Bays Constructors NY | Construction | 0 | — | F |
| Western Beverage OR | Wholesale Trade | 0 | — | A |
| Western Beverage LLC FL | Wholesale Trade | 0 | — | F |
| Western Big R NV | Retail Trade | 0 | — | A |
| Western Botanicals FL, LLC UT | Manufacturing | 0 | — | F |
| Western Builders Corporate MA | Construction | 0 | — | A |
| Western Builders of Amarillo, Inc. TX | Construction | 0 | — | D |
| WESTERN BUILDING CENTER ID | Retail Trade | 0 | — | D |
| Western Building Center MT | Retail Trade | 0 | — | F |
| Western Building Maintenance ID | Administrative & Waste Services | 0 | — | F |
| Western Building Products WI | Wholesale Trade | 0 | — | F |
| WESTERN BUS SALES, INC. OR | Wholesale Trade | 0 | — | A |
| Western Cabinets KS | Manufacturing | 0 | — | D |
| WESTERN CACTUS ENTERPRISES CA | Agriculture & Forestry | 0 | — | F |
| WESTERN CACTUS GROWERS CA | Agriculture & Forestry | 0 | — | F |
| WESTERN CAROLINA PHYSICIAN PRACTICES NC | Healthcare & Social Assistance | 0 | — | D |
| Western Cascade Industries OR | Manufacturing | 0 | — | F |
| Western Cattle Feeders, LLC TX | Agriculture & Forestry | 0 | — | F |
| Western Climate Initiative, Inc. CA | Professional & Technical Services | 1 | $125,000 | — |
| WESTERN CNC, INC. CA | — | 0 | — | — |
| WESTERN COMBUSTION LLC WA | Construction | 0 | — | A |
| Western Commercial Services NV | Construction | 0 | — | F |
| Western Community Housing, Inc CA | Healthcare & Social Assistance | 0 | — | A |
| Western Concrete and Iron AZ | Construction | 0 | — | A |
| Western Concrete Inc CO | Construction | 0 | — | A |
| Western Concrete Pumping, Inc. CA | Construction | 0 | — | A |
| Western Connecticut State University CT | Educational Services | 1 | $73,912 | — |
| Western Consolidated Cooperative MN | Transportation & Warehousing | 0 | — | A |
| Western Consolidated Cooperative SD | Transportation & Warehousing | 0 | — | B |
| Western Construction Group, Inc. MO | Construction | 1 | $60,500 | A |
| Western Construction Inc ID | Construction | 0 | — | F |
| Western Construction of Kansas LLC KS | Construction | 0 | — | F |
| Western Construction Services, Inc WA | Construction | 0 | — | A |
| Western Container AZ | Manufacturing | 0 | — | D |
| Western Container MS | Manufacturing | 0 | — | C |
| Western Container Company MO | — | 0 | — | — |
| Western Container Corp WI | Manufacturing | 0 | — | D |
| Western Container Corporation TX | Manufacturing | 0 | — | D |
| Western Container Corporation UT | Manufacturing | 0 | — | A |
| Western Container Corporation WA | Manufacturing | 0 | — | F |
| Western Contract Furnishers of Sacramento CA | Construction | 0 | — | A |
| Western Convalescent Hospital CA | Healthcare & Social Assistance | 0 | — | F |
| Western Convenience Stores - Restaurant NE | — | 0 | — | — |
| Western Cooperative Company NE | Wholesale Trade | 0 | — | F |
| Western Cooperative Electric KS | Utilities | 0 | — | D |
| Western Correctional Institution MD | Public Administration | 0 | — | F |