| Western States Fire Protection MO | Construction | 0 | — | B |
| Western States Fire Protection MT | Construction | 0 | — | F |
| Western States Fire Protection NM | Construction | 0 | — | A |
| Western States Fire Protection NV | Construction | 0 | — | D |
| Western States Fire Protection OK | Construction | 0 | — | D |
| Western States Fire Protection OR | Construction | 0 | — | B |
| Western States Fire Protection SD | Construction | 0 | — | F |
| Western States Fire Protection TX | Construction | 0 | — | C |
| Western States Fire Protection UT | Construction | 0 | — | F |
| Western States Fire Protection WA | Construction | 0 | — | F |
| Western States Fire Protection Company CO | Construction | 0 | — | C |
| Western States Lodging & Development AZ | Healthcare & Social Assistance | 0 | — | F |
| Western States Lodging & Development CO | Healthcare & Social Assistance | 0 | — | F |
| WESTERN STATES LODGING & DEVELOPMENT HI | Accommodation & Food Services | 0 | — | F |
| WESTERN STATES LODGING & DEVELOPMENT ID | Administrative & Waste Services | 0 | — | D |
| WESTERN STATES LODGING & DEVELOPMENT MN | Accommodation & Food Services | 0 | — | F |
| WESTERN STATES LODGING & DEVELOPMENT MT | Accommodation & Food Services | 0 | — | A |
| WESTERN STATES LODGING & DEVELOPMENT NV | Healthcare & Social Assistance | 0 | — | F |
| WESTERN STATES LODGING & DEVELOPMENT UT | Accommodation & Food Services | 0 | — | F |
| WESTERN STATES LODGING AND DEVELOPMENT AZ | Accommodation & Food Services | 0 | — | C |
| western states lodging and development HI | Accommodation & Food Services | 0 | — | A |
| western states lodging and development ID | Accommodation & Food Services | 0 | — | A |
| western states lodging and development KS | Accommodation & Food Services | 0 | — | A |
| western states lodging and development OK | Healthcare & Social Assistance | 0 | — | D |
| WESTERN STATES LODGING AND DEVELOPMENT UT | Accommodation & Food Services | 0 | — | F |
| western states lodging and development WA | Accommodation & Food Services | 0 | — | A |
| Western States Lodging and Management AZ | Accommodation & Food Services | 0 | — | F |
| Western States Lodging and Management CO | Healthcare & Social Assistance | 0 | — | F |
| Western States Lodging and Management HI | Accommodation & Food Services | 0 | — | D |
| Western States Lodging and Management ID | Accommodation & Food Services | 0 | — | F |
| Western States Lodging and Management KS | Accommodation & Food Services | 0 | — | A |
| Western States Lodging and Management MN | Accommodation & Food Services | 0 | — | F |
| Western States Lodging and Management MT | Accommodation & Food Services | 0 | — | A |
| Western States Lodging and Management NV | Healthcare & Social Assistance | 0 | — | F |
| Western States Lodging and Management OK | Healthcare & Social Assistance | 0 | — | B |
| Western States Lodging and Management UT | Healthcare & Social Assistance | 0 | — | F |
| Western States Lodging Management CA | Accommodation & Food Services | 0 | — | A |
| Western States Lodging Management UT | Accommodation & Food Services | 0 | — | A |
| Western States Mechanical UT | Construction | 0 | — | F |
| Western States Metal Roofing AZ | Manufacturing | 0 | — | D |
| Western States Metal Roofing TX | Manufacturing | 0 | — | A |
| Western States Metal Roofing WA | Manufacturing | 0 | — | A |
| Western States Plumbing, Inc NV | Construction | 0 | — | F |
| Western States Reclamation CO | Construction | 0 | — | C |
| Western States Steel & Fab., Inc. WA | Manufacturing | 0 | — | F |
| Western States Wholesale Inc. CA | Manufacturing | 0 | — | C |
| WESTERN STEEL, INC. AL | Manufacturing | 0 | — | F |
| Western Stock Show Association CO | Arts & Entertainment | 0 | — | D |
| Western Stone & Metal Corp dba Shane Co AZ | Retail Trade | 0 | — | A |
| Western Stone & Metal Corp dba Shane Co CA | Retail Trade | 0 | — | A |