| Western International, Inc NC | Manufacturing | 0 | — | A |
| Western Iowa Energy, LLC IA | Manufacturing | 0 | — | D |
| Western Janitorial Service, Inc. TX | Administrative & Waste Services | 0 | — | F |
| Western Jet Aviation -A StandardAero Company CA | Transportation & Warehousing | 0 | — | A |
| Western Justice Center CA | Educational Services | 2 | $78,500 | — |
| Western Kansas Irrigation KS | Wholesale Trade | 0 | — | B |
| Western Kentucky Navigation, Inc. KY | — | 0 | — | — |
| Western Kentucky University KY | Educational Services | 4 | $53,583 | — |
| Western Kentucky University (Bowling Green) KY | Educational Services | 0 | — | A |
| Western Kentucky University (Glasgow) KY | Educational Services | 0 | — | A |
| Western Labs LLC MI | Professional & Technical Services | 1 | $73,424 | — |
| Western Lake Superior Sanitary District MN | Utilities | 0 | — | F |
| Western Los Angeles County Boy Scouts of America CA | — | 0 | — | — |
| Western Machine Works LLC OR | Manufacturing | 0 | — | F |
| Western Magnesite CA | Construction | 0 | — | A |
| Western Mandarin Immersion Charter School CA | Educational Services | 2 | $59,102 | — |
| Western Marine Construction Inc WA | Construction | 0 | — | A |
| WESTERN MARKET AL | — | 0 | — | — |
| Western Mass Endodontics, P.C. MA | Healthcare & Social Assistance | 1 | $250,000 | — |
| Western Mass Training Consortium MA | Healthcare & Social Assistance | 0 | — | F |
| Western Material and Design MO | Manufacturing | 0 | — | C |
| Western Materials, Inc OR | Retail Trade | 0 | — | A |
| Western Materials, Inc WA | Retail Trade | 0 | — | A |
| Western Meat Processors, Inc. PR | Manufacturing | 0 | — | D |
| Western Merchants Insurance Services Inc. CA | Finance & Insurance | 1 | $63,000 | — |
| Western Metals Recycling CO | Wholesale Trade | 0 | — | A |
| Western Metals Recycling NV | Wholesale Trade | 0 | — | F |
| Western Metals Recycling UT | Wholesale Trade | 0 | — | A |
| Western Michigan University MI | Educational Services | 13 | $75,480 | — |
| Western Michigan University Homer Stryker M.D. School of Medicine MI | Educational Services | 1 | $45,011 | A |
| Western Midstream Services LLC TX | Transportation & Warehousing | 0 | — | A |
| Western Milling, LLC AZ | Manufacturing | 0 | — | F |
| Western Milling, LLC CA | Manufacturing | 0 | — | D |
| Western Montana Mental Health Center MT | Healthcare & Social Assistance | 0 | — | A |
| Western Mountain Construction ID | Construction | 0 | — | F |
| Western Mountain Inc. ID | Construction | 0 | — | A |
| Western Mountain Transport OR | Transportation & Warehousing | 0 | — | F |
| Western Municipal Water District CA | Utilities | 0 | — | F |
| Western National Group CA | Real Estate | 0 | — | F |
| Western National Mutual Insurance Company AK | Finance & Insurance | 0 | — | A |
| Western National Mutual Insurance Company WA | Finance & Insurance | 0 | — | A |
| Western National Mutual Insurance Group MN | Finance & Insurance | 0 | — | A |
| Western Nebraska Community College NE | Educational Services | 1 | $80,000 | — |
| Western Nevada Supply NV | Wholesale Trade | 0 | — | D |
| Western New England University MA | Educational Services | 4 | $83,323 | — |
| WESTERN NEW MEXICO UNIVERSITY NM | Educational Services | 1 | $77,105 | — |
| Western New York Energy, LLC NY | Manufacturing | 0 | — | A |
| Western New York Exteriors, LLC NY | Construction | 0 | — | F |
| Western NY BICS NY | Administrative & Waste Services | 0 | — | F |
| Western NY Bottle and Can Retrieval Ctr. LLC NY | Wholesale Trade | 0 | — | F |