| Western Gage Corporation CA | Manufacturing | 0 | — | F |
| Western General Mortgage LLC UT | Finance & Insurance | 0 | — | A |
| WESTERN GLOBAL AIRLINES INC FL | Transportation & Warehousing | 1 | $107,528 | — |
| Western Golf Properties CA | Arts & Entertainment | 0 | — | B |
| Western Golf Properties, LLC NV | Accommodation & Food Services | 0 | — | D |
| Western Governors University UT | Educational Services | 1 | $71,400 | — |
| Western Grain and Milling CA | Manufacturing | 0 | — | F |
| Western Grain Marketing INC IL | Wholesale Trade | 0 | — | F |
| Western Graphics & Data/Travel Tags Inc OR | — | 0 | — | — |
| Western Gravel Constructors, LLC CO | Construction | 0 | — | D |
| Western Green - BRN PA | Manufacturing | 0 | — | A |
| Western Green EVV IN | Manufacturing | 0 | — | A |
| Western Green LKC SC | Manufacturing | 0 | — | A |
| Western Green MAC GA | Manufacturing | 0 | — | A |
| Western Green MCP KS | Manufacturing | 0 | — | A |
| Western Green PSV IN | Manufacturing | 0 | — | A |
| Western Grinding Service Inc., CA | Manufacturing | 0 | — | F |
| Western Gulf Water Services, LLC TX | Mining & Extraction | 0 | — | A |
| Western Harvesting Transport, LLC CA | Agriculture & Forestry | 0 | — | F |
| Western Harvesting, LLC CA | Agriculture & Forestry | 0 | — | F |
| Western Health Resources CA | — | 0 | — | — |
| Western Health Resources (Western CA | — | 0 | — | — |
| Western Health Resources dba Adventist OR | — | 0 | — | — |
| Western Heating & Air Conditioning, Inc. ID | Construction | 0 | — | A |
| Western Heavy Haul, Inc OR | Transportation & Warehousing | 0 | — | F |
| WESTERN HEIGHTS PUBLIC SCHOOLS OK | Educational Services | 2 | $42,256 | — |
| Western Home Communities IA | Healthcare & Social Assistance | 0 | — | F |
| Western Home Services IA | Healthcare & Social Assistance | 0 | — | F |
| WESTERN HORIZONS LIVING CENTERS ND | Healthcare & Social Assistance | 0 | — | A |
| Western Idaho Cabinets ID | — | 0 | — | — |
| Western Illinois Electrical Coop IL | Construction | 0 | — | A |
| Western Illinois Home Health Care, Inc. IL | Healthcare & Social Assistance | 0 | — | A |
| Western Illinois Managed Home Services IL | Healthcare & Social Assistance | 0 | — | F |
| Western Illinois University IL | Educational Services | 8 | $61,127 | — |
| Western Industrial Contractors, Inc. CO | Construction | 0 | — | C |
| WESTERN INDUSTRIAL DOOR COMPANY UT | Construction | 0 | — | F |
| Western Industrial Resources Corp AZ | Construction | 0 | — | A |
| Western Industries Corporation KS | Manufacturing | 0 | — | C |
| Western Industries Corporation OK | Manufacturing | 0 | — | A |
| Western Industries Corporation TX | Manufacturing | 0 | — | F |
| Western Industries Plastic Products LLC KS | Manufacturing | 0 | — | F |
| Western Industries, Inc. WI | — | 0 | — | — |
| Western Inns of California Management, Inc CA | Accommodation & Food Services | 0 | — | F |
| WESTERN INTEGRATED MATERIALS, INC CA | Manufacturing | 0 | — | A |
| Western International Gas & Cylinders, INC AL | Manufacturing | 0 | — | F |
| Western International Gas & Cylinders, INC FL | Manufacturing | 0 | — | A |
| Western International Gas & Cylinders, Inc LA | Manufacturing | 0 | — | A |
| Western International Gas & Cylinders, Inc PA | Manufacturing | 0 | — | F |
| Western International Gas & Cylinders, Inc TX | Manufacturing | 0 | — | A |
| Western International, Inc MI | Manufacturing | 0 | — | A |