| Western Stone & Metal Corp dba Shane Co CO | Retail Trade | 0 | — | A |
| Western Stone & Metal Corp dba Shane Co GA | Retail Trade | 0 | — | A |
| Western Stone & Metal Corp dba Shane Co IN | Retail Trade | 0 | — | A |
| Western Stone & Metal Corp dba Shane Co KS | Retail Trade | 0 | — | A |
| Western Stone & Metal Corp dba Shane Co KY | Retail Trade | 0 | — | A |
| Western Stone & Metal Corp dba Shane Co MN | Retail Trade | 0 | — | A |
| Western Stone & Metal Corp dba Shane Co MO | Retail Trade | 0 | — | A |
| Western Stone & Metal Corp dba Shane Co OR | Retail Trade | 0 | — | A |
| Western Stone & Metal Corp dba Shane Co TN | Retail Trade | 0 | — | D |
| Western Stone & Metal Corp dba Shane Co UT | Retail Trade | 0 | — | A |
| Western Stone & Metal Corp dba Shane Co WA | Retail Trade | 0 | — | A |
| Western Sugar Cooperative CO | Manufacturing | 0 | — | F |
| Western Sugar Cooperative MT | Manufacturing | 0 | — | F |
| Western Sugar Cooperative NE | Manufacturing | 0 | — | F |
| Western Sugar Cooperative WY | Manufacturing | 0 | — | D |
| Western Summit Constructors Inc. GA | Construction | 0 | — | A |
| Western Tel-Com, Inc MI | Construction | 0 | — | D |
| Western Tidewater Health District VA | Public Administration | 0 | — | A |
| Western Tile & Marble NV | Construction | 0 | — | D |
| Western Tile & Marble Contractors, Inc WA | — | 0 | — | — |
| Western Timber Products Inc ID | Manufacturing | 0 | — | F |
| western towboat company WA | Transportation & Warehousing | 0 | — | B |
| Western Towing of Phoenix, Inc. AZ | Transportation & Warehousing | 0 | — | A |
| Western Trades Construction, Inc. NV | Construction | 0 | — | F |
| Western Trailer Co ID | Manufacturing | 0 | — | F |
| Western Trailer Sales Co. Inc. ID | Wholesale Trade | 0 | — | A |
| Western Trailer Sales Co. Inc. WA | Wholesale Trade | 0 | — | D |
| WESTERN TRAILER SALES CO. INC. - BOISE ID | Other Services | 0 | — | C |
| Western Trailers ID | Manufacturing | 0 | — | F |
| Western Trails Sports Post NE | — | 0 | — | — |
| Western Transit Systems Inc. CA | — | 0 | — | — |
| WESTERN TRANSPORT, INC. ID | Transportation & Warehousing | 0 | — | A |
| Western Tube and Conduit CA | — | 0 | — | — |
| Western Union MO | — | 0 | — | — |
| Western Union, LLC CA | — | 0 | — | — |
| Western Union, LLC CO | Finance & Insurance | 35 | $155,241 | — |
| Western Union, LLC FL | — | 0 | — | — |
| Western Union, LLC and Western Union Business Solutions USA NJ | — | 0 | — | — |
| Western University of Health Sciences CA | Educational Services | 2 | $99,004 | — |
| Western Utility Telecom OR | Manufacturing | 0 | — | F |
| Western VA Water Authority VA | Construction | 0 | — | F |
| Western Valley Cutsock, Inc. OR | Manufacturing | 0 | — | F |
| Western Van Lines WA | Transportation & Warehousing | 0 | — | F |
| Western Veneer & Slicing Inc. OR | Manufacturing | 0 | — | F |
| Western Virginia Water Authority VA | Utilities | 0 | — | A |
| Western Walls AZ | Construction | 0 | — | D |
| Western Warehouse CA | Manufacturing | 0 | — | A |
| Western Washington University WA | Educational Services | 6 | $88,183 | — |
| Western Waste Services, Inc. ID | Administrative & Waste Services | 0 | — | C |
| Western Water CA | Construction | 0 | — | A |