| Western Organics AZ | Manufacturing | 0 | — | F |
| Western Pacific Building Materials CO | Retail Trade | 0 | — | F |
| Western Pacific Building Materials OR | Retail Trade | 0 | — | A |
| Western Pacific Building Materials Inc TX | Retail Trade | 0 | — | C |
| Western Pacific Fence WA | Manufacturing | 0 | — | A |
| Western Pacific Precast, LLC NV | Construction | 0 | — | F |
| Western Pacific Roofing Corp. CA | Construction | 0 | — | F |
| Western Pacific Storage Solutions CA | Manufacturing | 0 | — | F |
| Western Partitions Inc. AZ | Construction | 0 | — | D |
| Western Partitions Inc. ID | Construction | 0 | — | F |
| Western Partitions Inc. NM | Construction | 0 | — | F |
| Western Partitions Inc. NV | Construction | 0 | — | D |
| Western Partitions Inc. OH | Construction | 0 | — | D |
| Western Partitions Inc. OR | Construction | 0 | — | F |
| Western Partitions Inc. WA | Construction | 0 | — | F |
| Western Peaks Logistics NM | Transportation & Warehousing | 0 | — | A |
| Western Peaks Logistics LLC UT | Transportation & Warehousing | 0 | — | C |
| Western Peaks Logistics LLC WY | Transportation & Warehousing | 0 | — | C |
| Western Pennsylvania Hospital Pittsburgh Facility PA | — | 0 | — | — |
| Western Pennsylvania Steel Fabricatinc, Inc. PA | Manufacturing | 0 | — | F |
| Western Pennsylvania Steel Fabricating, Inc. PA | Manufacturing | 0 | — | F |
| Western Pick-N-Pull Auto Dismantlers UT | Wholesale Trade | 0 | — | F |
| Western Plains Energy KS | Manufacturing | 0 | — | A |
| Western Plastics inc GA | Manufacturing | 0 | — | A |
| Western Pneumatics LLC OR | Manufacturing | 0 | — | F |
| Western Pocahontas Properties LP WV | Real Estate | 0 | — | A |
| Western Post (US) LLC CA | Transportation & Warehousing | 2 | $61,422 | — |
| Western Power Products INC CA | Wholesale Trade | 0 | — | C |
| Western Power Sports, LLC CA | — | 0 | — | — |
| Western Prairie Human Services MN | Healthcare & Social Assistance | 0 | — | A |
| Western Prairie Nursing Facility Operations, LLC KS | Healthcare & Social Assistance | 0 | — | F |
| Western Precast Concrete Inc. TX | Manufacturing | 0 | — | F |
| Western Printing Company, Inc. OK | Manufacturing | 0 | — | A |
| Western Products Inc. ND | Construction | 0 | — | F |
| Western Pump, Inc CA | Construction | 0 | — | F |
| Western Ready Mix MO | Manufacturing | 0 | — | F |
| WESTERN READY MIX, LLC TX | Manufacturing | 0 | — | A |
| Western Refinery Services, Inc WA | Construction | 0 | — | A |
| Western Refining AZ | — | 0 | — | — |
| Western Refining Yorktown, Inc. VA | — | 0 | — | — |
| Western Research Institute WY | Professional & Technical Services | 1 | $90,673 | — |
| Western Reserve Care Solutions OH | Healthcare & Social Assistance | 0 | — | D |
| Western Reserve Health Education Inc OH | Healthcare & Social Assistance | 0 | — | F |
| WESTERN RESERVE HOSPITAL OH | Healthcare & Social Assistance | 0 | — | D |
| Western Reserve Interiors, Inc. OH | Construction | 0 | — | C |
| Western Reserve Mutual Casualty Company OH | Finance & Insurance | 2 | $109,672 | — |
| Western Rock Products UT | Construction | 0 | — | B |
| Western Roofing Service CA | Construction | 0 | — | F |
| Western Roto Engravers, Inc. NC | Manufacturing | 0 | — | A |
| Western Rubber and Manufacturing TX | Manufacturing | 0 | — | A |