| WHECO Corporation WA | Other Services | 0 | — | F |
| Wheel and Tire Superstore LLC TX | Other Services | 0 | — | F |
| Wheel Health, Inc. TX | Administrative & Waste Services | 1 | $127,000 | — |
| Wheel Pros AL | Manufacturing | 0 | — | F |
| Wheel Pros GA | Wholesale Trade | 0 | — | F |
| Wheel Pros NJ | Wholesale Trade | 0 | — | A |
| Wheel Pros SC | Wholesale Trade | 0 | — | F |
| Wheel Pros LLC CA | Wholesale Trade | 0 | — | C |
| Wheel Pros LLC CO | Management of Companies | 3 | $144,667 | A |
| Wheel Pros LLC IL | Wholesale Trade | 0 | — | A |
| Wheel Pros LLC NC | Wholesale Trade | 0 | — | C |
| Wheel Pros LLC TX | Wholesale Trade | 0 | — | F |
| Wheel Pros LLC UT | Manufacturing | 0 | — | F |
| Wheel Pros, LLC AZ | Wholesale Trade | 0 | — | F |
| Wheel Pros, LLC CT | Wholesale Trade | 0 | — | A |
| Wheel Pros, LLC FL | Wholesale Trade | 0 | — | C |
| Wheel Pros, LLC HI | Wholesale Trade | 0 | — | A |
| Wheel Pros, LLC LA | Wholesale Trade | 0 | — | F |
| Wheel Pros, LLC MD | Wholesale Trade | 0 | — | F |
| Wheel Pros, LLC MI | Wholesale Trade | 0 | — | A |
| Wheel Pros, LLC MN | Wholesale Trade | 0 | — | A |
| Wheel Pros, LLC MO | Wholesale Trade | 0 | — | A |
| Wheel Pros, LLC NY | Wholesale Trade | 0 | — | A |
| Wheel Pros, LLC OH | Wholesale Trade | 0 | — | D |
| Wheel Pros, LLC OK | Wholesale Trade | 0 | — | A |
| Wheel Pros, LLC OR | Wholesale Trade | 0 | — | A |
| Wheel Pros, LLC TN | Wholesale Trade | 0 | — | F |
| Wheel Pros, LLC VA | Wholesale Trade | 0 | — | A |
| Wheel Pros, LLC WA | Wholesale Trade | 0 | — | A |
| Wheelabrator Gloucester Company, L.P. NH | Administrative & Waste Services | 1 | $165,000 | — |
| Wheelabrator Technologies Inc. NY | Administrative & Waste Services | 0 | — | A |
| WheelCare, LLC AL | Transportation & Warehousing | 0 | — | F |
| WHEELER AND BI, LLP CA | Professional & Technical Services | 1 | $64,917 | — |
| Wheeler Bio, Inc OK | Professional & Technical Services | 1 | $140,505 | — |
| Wheeler Cattle Growers, LLC TX | Agriculture & Forestry | 0 | — | A |
| Wheeler Consolidated - 1001 KS | Wholesale Trade | 0 | — | C |
| Wheeler Consolidated - 1001 MN | Manufacturing | 0 | — | C |
| Wheeler Consolidated - 1001 SD | Manufacturing | 0 | — | F |
| Wheeler Consolidated - 1205 MN | Professional & Technical Services | 0 | — | A |
| Wheeler Consolidated, LLC IA | Wholesale Trade | 0 | — | A |
| Wheeler Electric ID | Construction | 0 | — | A |
| Wheeler Farms LLC WA | Agriculture & Forestry | 0 | — | A |
| Wheeler Fleet Solutions MS | Wholesale Trade | 0 | — | F |
| Wheeler Fleet Solutions PA | Wholesale Trade | 0 | — | B |
| Wheeler Fleet Solutions TX | Wholesale Trade | 0 | — | A |
| WHEELER LOGISTICS MI | Transportation & Warehousing | 0 | — | A |
| Wheeler Lumber, LLC MN | Manufacturing | 0 | — | A |
| Wheeler Machinery Co. UT | Wholesale Trade | 0 | — | A |
| Wheeler Markets CA | Retail Trade | 0 | — | F |
| Wheeler Services Inc. GA | Construction | 0 | — | F |