| Western Dairy Transport TX | Transportation & Warehousing | 0 | — | D |
| Western Dairy Transport, LLC AZ | Transportation & Warehousing | 0 | — | F |
| Western Dairy Transport, LLC MO | Transportation & Warehousing | 0 | — | C |
| Western Dairy Transport, LLC NM | Transportation & Warehousing | 0 | — | D |
| Western Dairy Transport, LLC OK | Transportation & Warehousing | 0 | — | C |
| Western Dairy Transport, LLC UT | Transportation & Warehousing | 0 | — | B |
| Western Dairy Transport, LLC` KS | Transportation & Warehousing | 0 | — | F |
| Western Dental Services, Inc. CA | Healthcare & Social Assistance | 15 | $193,283 | — |
| Western Diesel Services, Inc. dba CK Power MO | Wholesale Trade | 0 | — | A |
| Western Diesel Services, Inc. dba CK Power TX | Wholesale Trade | 0 | — | A |
| Western Diesel Services, Inc. dba Consolidated Machine & Welding MO | Manufacturing | 0 | — | F |
| Western Diesel Services, Inc. dba Hayes Manufacturing MI | Manufacturing | 0 | — | A |
| Western Diesel Services, Inc. dba Rocky Mountain Powertrain CO | Other Services | 0 | — | F |
| Western Diesel Services, Inc. dba Terramac IL | Wholesale Trade | 0 | — | A |
| Western Digital CA | Manufacturing | 0 | — | A |
| Western Digital MN | Manufacturing | 0 | — | A |
| Western Digital UT | — | 0 | — | — |
| Western Digital Fremont LLC. CA | — | 0 | — | — |
| Western Digital Technologies, Inc. CA | Manufacturing | 170 | $141,286 | B |
| Western Digital Technologies, Inc. MN | Manufacturing | 0 | — | A |
| Western Digital Technology, Inc. CA | — | 0 | — | — |
| Western Disposal Services CO | Administrative & Waste Services | 0 | — | F |
| Western Diversified Plastics MI | Manufacturing | 0 | — | D |
| Western Dovetail, Inc CA | Manufacturing | 0 | — | A |
| Western Dry Cleaners LLC OK | Other Services | 0 | — | A |
| WESTERN DUPAGE LANDSCAPING IL | Administrative & Waste Services | 0 | — | D |
| Western Earthworks LLC MA | Construction | 0 | — | A |
| Western Electricity Coordinating Council UT | Public Administration | 0 | — | A |
| Western Energetix LLC NV | Transportation & Warehousing | 0 | — | F |
| Western Engineering Co., Inc IA | Construction | 0 | — | F |
| Western Engineering Contractors, Inc. CA | Construction | 0 | — | B |
| Western Enterprises, Inc AK | Real Estate | 0 | — | A |
| Western Enterprises/Scott Fetzer OH | Manufacturing | 0 | — | A |
| Western Environmental Technology Laboratories, Inc. OR | Manufacturing | 0 | — | A |
| Western Explosives Systems Company (WESCO) UT | Manufacturing | 0 | — | A |
| Western Express TN | Transportation & Warehousing | 0 | — | B |
| Western Express Forwarding MD | Transportation & Warehousing | 0 | — | B |
| Western Exterior Services, Inc WA | Construction | 0 | — | F |
| Western Extrusions Corporation TX | Manufacturing | 1 | $120,000 | F |
| Western Farmers Electric Cooperative OK | Utilities | 0 | — | C |
| Western Feed Mills, Inc. KS | Manufacturing | 0 | — | A |
| Western Fence Co., Inc. AZ | Construction | 0 | — | A |
| Western Fire Protection, Inc. CA | Construction | 0 | — | A |
| Western Fireplace Supply CO | Wholesale Trade | 0 | — | F |
| Western Foods Operating Company, LLC AR | Manufacturing | 0 | — | B |
| Western Foods, LLC CA | Manufacturing | 0 | — | C |
| Western Forest Products Inc. WA | — | 0 | — | — |
| Western Forge, Inc. CO | — | 0 | — | — |
| Western Foundations & Shoring, Inc. CA | Construction | 0 | — | A |
| Western Foundries, Inc. CO | Manufacturing | 0 | — | F |