| 1 | WHOA | WHATLEY OIL & AUTO PARTS CO | | | SCAC4 |
| 2 | WHOC | WHETSTONE OIL COMPANY | | | SCAC4 |
| 3 | WHOE | Walking Horse and Eastern R.R. | added 7/1985; eliminated 10/1991; 1/1994-7/2005 | | NAKINA |
| 4 | WHOE | Walking Horse and Eastern R.R. | eliminated 10/91; 1/94-7/2000 | | NRHS |
| 5 | WHOE | WALKING HORSE & EASTERN RAILROAD CO., INC. | | | PWRC |
| 6 | WHOE | Walking Horse and Eastern Railroad | | | RSRV |
| 7 | WHOF | WHOLESALE FUELS INC | | | SCAC4 |
| 8 | WHOG | WILD HOGS | | | SCAC4 |
| 9 | WHOI | WOODS HOLE OCEANOGRAPHIC INSTITUTIO | | | SCAC4 |
| 10 | WHOK | WHITESTOK TRUCKING LTD | | | SCAC4 |
| 11 | WHOL | WHITE HOLLOW INC | | | SCAC4 |
| 12 | WHON | WENDELL HONEY | | | SCAC4 |
| 13 | WHOP | WHITE TRANSPORT LLC | | | SCAC4 |
| 14 | WHOS | WAHOO LOGISTICS LLC | | | SCAC4 |
| 15 | WHOX | White Oil Corp. | 8/1920-7/1923 | | NAKINA |
| 16 | WHOX | WHITE OIL CORP. | | | PWRC |
