| Wheeler Tank Manufacturing, Inc. SD | Manufacturing | 0 | — | A |
| WHEELER TRUCKING, INC MI | Transportation & Warehousing | 0 | — | C |
| Wheeler Upfitters LLC CA | Other Services | 0 | — | A |
| Wheelhouse Electric LLC WA | Construction | 0 | — | A |
| Wheelhouse, Sassetta TX | — | 0 | — | — |
| Wheelimage Corp CA | Manufacturing | 0 | — | A |
| Wheeling CCSD 21 IL | Educational Services | 0 | — | D |
| WHEELING HIGH SCHOOL - 06 | 900 SOUTH ELMHURST ROAD IL | Educational Services | 0 | — | D |
| Wheeling Hospital, Inc. WV | Healthcare & Social Assistance | 1 | $450,000 | — |
| Wheeling Transportation IL | Transportation & Warehousing | 0 | — | D |
| Wheeling-Nippon Steel WV | Manufacturing | 0 | — | D |
| Wheels Financial Group LLC CA | — | 0 | — | — |
| Wheels for Work LLC RI | Transportation & Warehousing | 0 | — | D |
| Wheels Manufacturing, LLC CO | Manufacturing | 0 | — | A |
| Wheels Up KY | Transportation & Warehousing | 0 | — | A |
| Wheels Up Partners LLC CO | — | 0 | — | — |
| Wheels Up Partners LLC GA | Transportation & Warehousing | 1 | $172,224 | — |
| Wheels Up Partners LLC NY | Transportation & Warehousing | 2 | $230,833 | — |
| Wheels Up Private Jets KY | Transportation & Warehousing | 0 | — | D |
| Wheels, LLC IL | Real Estate | 0 | — | A |
| WheelWorx LLC AL | Transportation & Warehousing | 0 | — | F |
| WheelWorx North LLC. IL | Transportation & Warehousing | 0 | — | A |
| Wheelwright Lumber Company UT | Retail Trade | 0 | — | F |
| Wheelz Up Inc FL | Transportation & Warehousing | 0 | — | D |
| Whelan Machine & Tool KY | Manufacturing | 0 | — | A |
| Whelan Security Company TN | — | 0 | — | — |
| Whelco Industrial, Ltd OH | Other Services | 0 | — | D |
| Whele HR LLC dba Perch MA | — | 0 | — | — |
| Whelen Engineering NH | Manufacturing | 0 | — | F |
| Whelen Engineering Company, Inc CT | Manufacturing | 0 | — | F |
| When Pigs Fly ME | Manufacturing | 0 | — | A |
| Where The Heart Is WA | Healthcare & Social Assistance | 0 | — | F |
| WHERE THE HEART IS INC CT | Healthcare & Social Assistance | 0 | — | A |
| Whet Travel, Inc. FL | Transportation & Warehousing | 0 | — | A |
| WHETSTONE VALLEY ELECTRIC COOPERATIVE INC SD | Utilities | 0 | — | A |
| WHG 315 Trumbull Management LLC CT | Accommodation & Food Services | 0 | — | F |
| WHG ALH Management at Hartford Marriott Downtown* CT | — | 0 | — | — |
| WHG Berkshire Suites Management II LLC MA | Accommodation & Food Services | 0 | — | F |
| WHG RK Bradley Management, LLC at Sheraton Hartford Hotel at Bradley Airport* CT | — | 0 | — | — |
| WHGC, PLC CA | Professional & Technical Services | 1 | $76,800 | — |
| WHHG Hansa NJ | Transportation & Warehousing | 0 | — | D |
| WHI Athens Management LLC OH | Accommodation & Food Services | 0 | — | A |
| WHI Cincinnati Downtown Management LLC OH | Accommodation & Food Services | 0 | — | F |
| WHI Hotel LLC OR | Accommodation & Food Services | 0 | — | D |
| WHI Lytle Park Management LLC OH | Accommodation & Food Services | 0 | — | A |
| WHICH TREASURE ISLAND LESSEE, LLC FL | Accommodation & Food Services | 0 | — | F |
| WhidbeyHealth Medical Center WA | Healthcare & Social Assistance | 0 | — | F |
| Whim Hospitality TX | Accommodation & Food Services | 0 | — | C |
| Whimet Inc. IN | Manufacturing | 0 | — | A |
| WHIMSY INC IL | Transportation & Warehousing | 0 | — | A |