| Whaley Foodservice LLC SC | Other Services | 0 | — | C |
| Whaley Foodservice LLC TN | Other Services | 0 | — | F |
| Whaley Foodservice, LLC AL | Other Services | 0 | — | A |
| Whaley Foodservice, LLC FL | Other Services | 0 | — | F |
| Whaley Foodservice, LLC LA | Other Services | 0 | — | F |
| Whaley Foodservice, LLC VA | Other Services | 0 | — | F |
| Whaling City Transit Inc. MA | Transportation & Warehousing | 0 | — | F |
| WHALLEY GLASS CO CT | Wholesale Trade | 0 | — | F |
| Whallon Machinery Inc. IN | Manufacturing | 0 | — | A |
| WHARF FTL Management FL | Accommodation & Food Services | 0 | — | F |
| Wharton County Electric Cooperative Inc. TX | Utilities | 0 | — | F |
| Wharton Forms & Storage MD | Real Estate | 0 | — | F |
| Wharton Independent School District TX | Educational Services | 1 | $66,150 | — |
| Wharton Supply Inc. of Virginia VA | Wholesale Trade | 0 | — | F |
| What Do You Want To Eat, Inc. dba Rowdy Hall NY | — | 0 | — | — |
| What's Next Media and Analytics LLC IL | Information & Media | 2 | $101,536 | — |
| Whatcom Humane Society WA | Other Services | 0 | — | F |
| Whatcom Transportation Authority WA | Transportation & Warehousing | 0 | — | F |
| Whatcom Veterinary Hospital WA | Professional & Technical Services | 0 | — | A |
| WHATCRAFT LLC NY | Professional & Technical Services | 1 | $272,000 | — |
| Whatever It Takes Electrical Contractors, LLC MO | Construction | 0 | — | A |
| Whatfix Inc. CA | Information & Media | 1 | $220,000 | — |
| Whatnot Inc. CA | Professional & Technical Services | 14 | $216,981 | — |
| Whayne and Sons Enterprises, Inc CO | Administrative & Waste Services | 0 | — | C |
| Whayne Supply Company KY | — | 0 | — | — |
| WHB Cattle, LP OK | Agriculture & Forestry | 0 | — | F |
| WHB Cattle, LP TX | Agriculture & Forestry | 0 | — | B |
| WHB Transportation, LLC OK | Transportation & Warehousing | 0 | — | B |
| WHC A SURERUS MURPHY COMPANY LA | Construction | 0 | — | A |
| WHC Payroll Co Sheraton Grand Seattle WA | — | 0 | — | — |
| WHC Payroll Company / W Seattle WA | — | 0 | — | — |
| WHC Payroll Company dba Walt Disney World Swan located at 1200 & 1500 Epcot Resorts Blvd FL | — | 0 | — | — |
| WHC Payroll Company, dba The Westin Seattle WA | — | 0 | — | — |
| WHC Payroll, dba The Westin Bellevue WA | — | 0 | — | — |
| WHEALDON ESTATES LA | Healthcare & Social Assistance | 0 | — | F |
| Wheat State Manor KS | Healthcare & Social Assistance | 0 | — | D |
| Wheatland Electric Co-op, Inc. KS | Utilities | 0 | — | C |
| Wheatland Terrace ND | Healthcare & Social Assistance | 0 | — | A |
| Wheatland Tube IL | Manufacturing | 0 | — | F |
| Wheatland Tube Company PA | — | 0 | — | — |
| Wheatland Tube Company Sharon Pipe Warehouse PA | — | 0 | — | — |
| Wheatlands Health Care Center KS | Healthcare & Social Assistance | 0 | — | F |
| Wheatley Restaurant LLC NY | — | 0 | — | — |
| Wheaton & Son's PA | Manufacturing | 0 | — | A |
| Wheaton College IL | Educational Services | 2 | $52,718 | — |
| Wheaton College WI | Accommodation & Food Services | 0 | — | F |
| Wheaton Park District IL | Arts & Entertainment | 0 | — | C |
| Wheaton Sanitary District IL | Utilities | 0 | — | F |
| Wheaton Van Lines, Inc. IN | Transportation & Warehousing | 0 | — | A |
| Wheatridge Manor Care Center CO | Healthcare & Social Assistance | 0 | — | A |