| Windy Hill Foliage, Inc. WI | Transportation & Warehousing | 0 | — | A |
| Windy Hill Veterinary Hospital GA | Professional & Technical Services | 0 | — | A |
| WINDY POINT INC NY | Construction | 0 | — | A |
| Windy Ridge Dairy, LLC IN | Agriculture & Forestry | 0 | — | A |
| Windy Ridge, LLC OR | Agriculture & Forestry | 0 | — | F |
| WINDYCITY TECHNOLOGIES INC., IL | Professional & Technical Services | 22 | $105,292 | — |
| Wine & Roses, LLC CA | Accommodation & Food Services | 0 | — | F |
| Wine Bar at MCO, LLC FL | — | 0 | — | — |
| Wine by Joe, LLC OR | Manufacturing | 0 | — | A |
| Wine Concrete Products PA | Manufacturing | 0 | — | F |
| Wine Country Cases, Inc. CA | Manufacturing | 0 | — | F |
| Wine Hooligans, LLC CA | Manufacturing | 0 | — | A |
| Wine Racks America Inc UT | Manufacturing | 0 | — | F |
| Wine Road Vinters, LLC dba Ponte Family Estate CA | — | 0 | — | — |
| Wine Road Vintners LLC - Ponte Family Estate CA | — | 0 | — | — |
| Wine Service Cooperative CA | Transportation & Warehousing | 0 | — | D |
| Wine Valley Siding Supply, Inc. WA | Retail Trade | 0 | — | D |
| Wine Valley Utility LLC NY | Construction | 0 | — | A |
| Wine Warehouse CA | Manufacturing | 0 | — | F |
| Wine-Art of Ohio Inc OH | Wholesale Trade | 0 | — | B |
| Wine.com, LLC CA | Wholesale Trade | 1 | $145,000 | — |
| WINEBOW CT | Wholesale Trade | 0 | — | A |
| Winebow DC | Wholesale Trade | 0 | — | A |
| WINEBOW IL | Wholesale Trade | 0 | — | B |
| WINEBOW MN | Wholesale Trade | 0 | — | A |
| Winebow NJ | Wholesale Trade | 0 | — | F |
| WINEBOW NY | Wholesale Trade | 0 | — | A |
| WINEBOW WI | Wholesale Trade | 0 | — | A |
| Winegar, Inc. MN | Manufacturing | 0 | — | F |
| Winegard IA | Manufacturing | 0 | — | F |
| Winegard Energy CA | Healthcare & Social Assistance | 0 | — | F |
| Winegarden Enterprises LLC TX | Transportation & Warehousing | 0 | — | A |
| Winegardner Masonry inc. CA | Construction | 0 | — | D |
| Winelco Inc OH | Construction | 0 | — | D |
| Winema Electric Inc OR | Construction | 0 | — | F |
| Winema Elevators CA | Transportation & Warehousing | 0 | — | A |
| Winemakers Investment Properties LLC OR | Agriculture & Forestry | 0 | — | F |
| Winemakers LLC WA | Agriculture & Forestry | 0 | — | F |
| Winer Services, LLC WI | Administrative & Waste Services | 0 | — | D |
| Wines of Kings LLC OR | Agriculture & Forestry | 1 | $90,000 | — |
| Winesburg OH | Agriculture & Forestry | 0 | — | F |
| Winfield AR | Manufacturing | 0 | — | A |
| Winfield IA | Manufacturing | 0 | — | F |
| Winfield MO | Manufacturing | 0 | — | D |
| Winfield Building Group, Inc. CA | Construction | 0 | — | F |
| WINFIELD CONSULTING CORPORATION IL | Professional & Technical Services | 1 | $98,000 | — |
| Winfield Omnium MO | Manufacturing | 0 | — | A |
| Winfield Property Management OK | Real Estate | 0 | — | F |
| Winfield Rehab and Nursing TX | Healthcare & Social Assistance | 0 | — | D |
| Winfield Rest Haven KS | Healthcare & Social Assistance | 0 | — | F |