| Western Water Features, Inc. CA | Construction | 0 | — | A |
| Western Water Technologies, LLC AZ | Manufacturing | 0 | — | A |
| Western Window Holding Inc. CA | Manufacturing | 0 | — | F |
| Western Window Systems AZ | Manufacturing | 0 | — | F |
| Western Wire Products Company MO | Manufacturing | 0 | — | F |
| WESTERN WIRE WORKS, INC OR | Manufacturing | 0 | — | F |
| WESTERN WIRE WORKS, INC TN | Manufacturing | 0 | — | A |
| Western Wireline CA | Mining & Extraction | 0 | — | D |
| Western Woods Inc. CA | Wholesale Trade | 0 | — | C |
| Western World Insurance Company NJ | Finance & Insurance | 1 | $171,000 | — |
| Western Youth Services CA | Healthcare & Social Assistance | 0 | — | F |
| Western's Smokehouse, LLC MO | Manufacturing | 0 | — | F |
| Western/Induspac Packaging Group CA | — | 0 | — | — |
| Westernacher & Partner Consulting, Inc. MA | Professional & Technical Services | 7 | $147,571 | — |
| Westervelt Lumber AL | Manufacturing | 0 | — | A |
| Westerwood Global NY | Professional & Technical Services | 0 | — | F |
| WesTex Coop Gin - O'Donnell TX | Agriculture & Forestry | 0 | — | A |
| Westex Cooperative Gin TX | Agriculture & Forestry | 0 | — | F |
| Westex Security Services, Inc. TX | — | 0 | — | — |
| Westfalia Fruit Marketing, USA, LLC CA | Agriculture & Forestry | 0 | — | C |
| Westfalia Technologies, Inc. PA | Manufacturing | 0 | — | C |
| Westfall Construction Inc FL | Construction | 0 | — | F |
| Westfall Technik CT | Manufacturing | 0 | — | F |
| Westfall Technik Inc. IL | Construction | 0 | — | A |
| Westfall Technik Inc. MN | Manufacturing | 0 | — | A |
| Westfall Technik Inc. WI | Manufacturing | 0 | — | F |
| Westfall Technik's (AGI Polymatrix, LLC) MA | — | 0 | — | — |
| Westfall Technik, Inc CA | Manufacturing | 0 | — | A |
| Westfall Technik, Inc. NV | Manufacturing | 2 | $105,000 | — |
| Westfield Assisted Living Limited Partnership MA | Healthcare & Social Assistance | 0 | — | F |
| Westfield Corp INC NY | Construction | 0 | — | A |
| Westfield CPAs LLC NJ | Professional & Technical Services | 1 | $73,070 | — |
| Westfield Distributing (North Dakota) Inc. ND | Manufacturing | 2 | $87,547 | — |
| Westfield Galleria at Roseville CA | Real Estate | 0 | — | A |
| Westfield Gardens for Nursing and Rehabilitation MA | Healthcare & Social Assistance | 0 | — | A |
| Westfield Gas + Electric Light Department MA | Utilities | 0 | — | F |
| Westfield Golf Club LLC IN | Arts & Entertainment | 0 | — | A |
| Westfield Hospital and Westfield Surgery Center PA | — | 0 | — | — |
| Westfield Quality Care of Aurora NE | Healthcare & Social Assistance | 0 | — | F |
| Westfield Senior Housing I OPCO, LLC MA | Healthcare & Social Assistance | 0 | — | F |
| Westfield Steel, Inc. IN | Wholesale Trade | 0 | — | C |
| Westfield Steel, Inc. OH | Manufacturing | 0 | — | F |
| Westfield Steel, Inc. TX | Wholesale Trade | 0 | — | A |
| Westfield Supervalu WI | Retail Trade | 0 | — | A |
| Westfield Urgent Care PLLC TX | Healthcare & Social Assistance | 1 | $79,123 | — |
| Westfield, LLC CA | Construction | 1 | $150,000 | — |
| Westford House MA | Healthcare & Social Assistance | 0 | — | F |
| WestFraser Allendale mill SC | Manufacturing | 0 | — | A |
| Westgate Apartments VA | Real Estate | 0 | — | A |
| Westgate Enterprises dba TNT Car Wash 1 TX | Other Services | 0 | — | A |