| Whitfield Foods, INC AL | Manufacturing | 0 | — | F |
| Whitfield Nursing Home MS | Healthcare & Social Assistance | 0 | — | F |
| Whitfield Timber Co Inc FL | Agriculture & Forestry | 0 | — | A |
| Whiting Construction DBA Whiting Concrete Construction CA | Construction | 0 | — | F |
| Whiting Corporation IL | Manufacturing | 1 | $80,000 | — |
| WHITING DOOR MANUFACTURING CORP CA | Manufacturing | 0 | — | F |
| WHITING DOOR MANUFACTURING CORP NY | Manufacturing | 0 | — | F |
| Whiting Gardens Rehab & Nursing NJ | Healthcare & Social Assistance | 0 | — | A |
| Whiting Oil and Gas CO | Mining & Extraction | 0 | — | B |
| Whiting Petroleim - Wickett Plant TX | — | 0 | — | — |
| Whiting Petroleum - Midland Office TX | — | 0 | — | — |
| Whiting Petroleum -Wickett Field Office TX | — | 0 | — | — |
| Whiting Systems, Inc. AR | Manufacturing | 0 | — | D |
| Whitlam Group MI | Manufacturing | 0 | — | B |
| Whitley Construction Company MO | Construction | 0 | — | A |
| Whitley County Government IN | Public Administration | 0 | — | B |
| Whitley East, LLC PA | Manufacturing | 0 | — | F |
| Whitley Evergreen, Inc. IN | Manufacturing | 0 | — | F |
| Whitley Logistics NC | Transportation & Warehousing | 0 | — | A |
| Whitley Manufacturing Co, Inc IN | Manufacturing | 0 | — | F |
| WHITLEY MONAHAN HANDLE NC | Manufacturing | 0 | — | A |
| Whitley Peanut Factory, Inc. VA | Manufacturing | 0 | — | C |
| Whitley Penn LLP NM | Professional & Technical Services | 0 | — | A |
| Whitley Penn, LLP TX | Professional & Technical Services | 1 | $108,000 | A |
| Whitley Products Inc NC | — | 0 | — | — |
| Whitley Products, Inc IN | — | 0 | — | — |
| Whitley Service Roofing & Sheet Metal Co VA | Construction | 0 | — | A |
| Whitley's Peanut Factory VA | Manufacturing | 0 | — | C |
| Whitley/Service Roofing & Sheet Metal Company of Charlottesville VA | Construction | 0 | — | A |
| WHITLIEJO Specialty Co, LLC LA | Manufacturing | 0 | — | D |
| Whitlow Electric Service Company Inc. GA | Manufacturing | 0 | — | F |
| Whitman College WA | Educational Services | 1 | $79,000 | — |
| Whitman Family Properties, LLLP FL | Real Estate | 0 | — | F |
| Whitman Hospital & Medical Clinics WA | Healthcare & Social Assistance | 0 | — | A |
| Whitman Masonry NC | Construction | 0 | — | A |
| Whitman Packaging Corp (affiliate of Estee Lauder Companies Inc) NY | — | 0 | — | — |
| WHITMAN-WALKER CLINIC INC. DC | Healthcare & Social Assistance | 1 | $82,430 | — |
| Whitmire Line Clearance, Inc. TX | Administrative & Waste Services | 0 | — | A |
| Whitmor Inc MS | Wholesale Trade | 0 | — | C |
| Whitmore Steel Inc. CA | Construction | 0 | — | F |
| Whitney Capital Company NY | Real Estate | 0 | — | A |
| Whitney Center CT | Healthcare & Social Assistance | 0 | — | F |
| Whitney Equipment Company LLC WA | Wholesale Trade | 0 | — | F |
| Whitney M. Young, Jr. Job Corps Center KY | — | 0 | — | — |
| Whitney Oaks Golf Course CA | Accommodation & Food Services | 0 | — | A |
| Whitney Steel Building Systems, LLC OK | Manufacturing | 0 | — | A |
| Whitney Young Manor, L.P. NY | Real Estate | 0 | — | A |
| Whitney-Anderson Building Group, LLC TN | Construction | 0 | — | D |
| Whitridge Associates, Inc. MA | Administrative & Waste Services | 1 | $228,800 | — |
| Whitson Hotel Operations, LLC OH | Accommodation & Food Services | 0 | — | A |