| VGVersatec Group Inc. | San German | PR | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| VBVery Bakers Factory LLC | Bayamon | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| VPViatris Pharmaceuticals LLC | Vega Baja | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| VBVilla Bakery & Café LLC | Aguadilla | PR | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| VBVilla Bakery & Café LLC | Aguadilla | PR | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| VBVillalba Bakery LLC | Villalba | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| VBVitony Bakery, Inc. | San Juan | PR | Food Manufacturing311813 | — | ◇ UNVERIFIED |
| VBVitony Bakery, INC. | San Juan | PR | Food Manufacturing311813 | — | ◇ UNVERIFIED |
| VLVml LLC | Caguas | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| VMV&p Management and Development V.p.m.d., L.l.c. | Moca | PR | Nonmetallic Mineral Product Manufacturing327390 | — | ◇ UNVERIFIED |
| VIV'soske, INC. | Vega Baja | PR | Textile Product Mills314110 | — | ◇ UNVERIFIED |
| VTV T C Aerospace System | Santa Isabel | PR | Transportation Equipment Manufacturing336412 | — | ◇ UNVERIFIED |
| WPWalgreens Puerto Rico INC. | Santurce | PR | Chemical Manufacturing325411 | — | ◇ UNVERIFIED |
| WSWallace Silversmith De Pr LTD | San German | PR | Fabricated Metal Product Manufacturing332211 | — | ◇ UNVERIFIED |
| WCWarner Chilcott Company LLC | Manati | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| WEWaste Equipment of Pr INC | Carolina | PR | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| WMWestern Meat Processors INC | Mayaguez | PR | Food Manufacturing311612 | — | ◇ UNVERIFIED |
| WOWestern Optical Outlet | Cabo Rojo | PR | Machinery Manufacturing333314 | — | ◇ UNVERIFIED |
| WIWest Indies Valve and Machine Works Corporation | Penuelas | PR | Fabricated Metal Product Manufacturing332911 | — | ◇ UNVERIFIED |
| WIWest Indies Valve & Machine Work CORP | Penuelas | PR | Transportation Equipment Manufacturing336311 | — | ◇ UNVERIFIED |
| WWestinghouse | No Locality Name to Migrate From 2002 Nei V3 | PR | Machinery Manufacturing333415 | — | ◇ UNVERIFIED |
| WPWest Power Solutions | Guanica | PR | Computer and Electronic Product Manufacturing334413 | — | ◇ UNVERIFIED |
| WRWilfredo Rodriguez Ramos | Bayamon | PR | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| WHWilliam H. Feliciano Olivieras | Lares | PR | Machinery Manufacturing333312 | — | ◇ UNVERIFIED |
| WPWindmar Pv | Coto Laurel | PR | Computer and Electronic Product Manufacturing334413 | — | ◇ UNVERIFIED |
| WSWood Studio 1026 | Fajardo | PR | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| XXpaccorporation | Guaynabo | PR | Machinery Manufacturing333993 | — | ◇ UNVERIFIED |
| YCYogufruti Corp | San Sebastian | PR | Food Manufacturing311520 | — | ◇ UNVERIFIED |
| YLYouniforms, LLC | Toa Baja | PR | Textile Mills313220 | — | ◇ UNVERIFIED |
| YBYupa Brothers Corp. | Camuy | PR | Food Manufacturing311511 | — | ◇ UNVERIFIED |
| ZWZelo's Windows & Doors | Naguabo | PR | Fabricated Metal Product Manufacturing332323 | — | ◇ UNVERIFIED |
| ZMZimmer Manufacturing B V | Mercedita | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| ZGZippops Gourmet Paletas, INC. | Aguadilla | PR | Food Manufacturing311520 | — | ◇ UNVERIFIED |
