| CoID | Company | Type | Status | States Served | 24X7 Phone |
| WSLK | WestLink Communications, LLC (Cancelled - See WEST) | Wireless | C | KS | 800-360-7893 |
| WSSU | Washington South Supervisory Union (Cancelled ID) | PBX/PS911/Shared Tenant | C | VT | 802-522-6133 (Unverified) |
| WST | West Side Telecommunications | Facility | A | Laurel point | WV; Daybrook | WV; Core WV | 304-983-2211 |
| WSTAT | Westat(Cancelled) | Co-Op/Rural, PBX/PS911/Shared Tenant | C | MD | 800-773-7911 |
| WSTC | Warm Springs Telecommunications Company | CLEC Facility | A | OR | 541-615-0599 |
| WSTCT | Town of Weston - CANCELLED | PBX/PS911/Shared Tenant | C | CT | 914-980-1231 |
| WSTN | Town of Weston (Cancelled) | PBX | C | Weston, CT | 203-222-2600 |
| WSULK | Wright State University | PBX/PS911/Shared Tenant | A | OH | 937-239-5716 |
| WTAP | Wiretap Telecom | VoIP Provider | A | USA - Nationwide | 405-209-2695 |
| WTC | Westelcom Network Inc. | Facility | A | NY | 800-982-5463 |
| WTCI | Wilson Telephone Company Inc | ILEC | A | Kansas | 800-432-7607 |
| WTCMI | Westphalia Telephone Company (CANCELLED) | Facility | C | Westphalia, MI | 989-587-5000 |
| WTHS | Worcester Technical High School | 9-1-1 Admin-CPE ALI (9-1-1 Jurisdiction/PSAP ONLY) | A | MA | 508-799-8606 |
| WTI | Waterfield Technologies | VoIP Reseller | A | USA - Nationwide | 407-575-9480 |
| WTMC | Barnardsville Saluda Service Wilkes | CLEC Facility ILEC VoIP Reseller | A | NC | 336-973-4000 |
| WTRT | West Texas Rural Telephone Coop. | ILEC | A | TX | 806-364-5611 |
| WTSFL | Wavetech Systems LLC. | VoIP Provider | A | USA - Nation Wide | 888-305-3337 |
| WTSI | W.T. Services Inc. | CLEC Facility | A | TX | 806-364-5611 |
| WTT | Wes-Tex Telecommunications Ltd | CLEC Facility CLEC Reseller CLEC UNE | A | TX | 432-756-3826 |
| WTTC | Wes-Tex Telephone Cooperative Inc | Co-Op/Rural ILEC | A | TX | 432-756-3393 |
| WTTEC | West Tennessee Telephone Co. dba TEC Bradford Division | ILEC | A | TN | 731-742-2211 |
| WTXW | Westex Wireless(Cancelled) | Wireless/Cellular/PCS | C | TX | 732-756-3826 |
| WUHS | Western University Of Health Sciences | 9-1-1 Admin-CPE ALI (9-1-1 Jurisdiction/PSAP ONLY) | PBX/PS911/Shared Tenant | A | CA | OR - 2-PRI Main Location Pomona | Californina 1-PR Lebanon | Oregon Campus | 909-469-5432 |
| WUSD | Westside Unified School District - CANCELLED | CLEC Facility | C | CA | 661-722-0716 |
| WVHL | Waverly Hall Telephone LLC | ILEC | A | GA | 706-304-3852 |
| WVI | Wide Voice LLC | CLEC Facililty | A | USA - Nation Wide | 844-844-8444 |
| WVINC | WatsonVoice Inc - CANCELLED | VoIP Provider | C | USA | 334-212-8000 |
| WVRC | Willow Valley Retirement Communities | PBX/PS911/Shared Tenant | A | Lancaster | PA | 717-464-6000 |
| WVRS | Worldview Video Relay Service LLC - CANCELLED | Video Relay Service | C | MN | 866-957-4313 |
| WVTC | Warwick Valley Telephone Company (CANCELLED) | Facility | C | NJ, NY
NY's 24X7 number is 845-986-1111 | 973-764-1111 |
| WVTCC | Alteva of Warwick LLC known as Warwick Valley Telephone Comp | CLEC Facility CLEC Reseller CLEC UNE ILEC | A | NY | NJ | 845-986-1111 |
| WVU | West Virginia University (CANCELLED) | PBX | C | 0 | 304-293-5664 |
| WVW | West Virginia Wireless (CANCELLED) | Wireless | C | WV,Boyd County KY,Lawrence & Gallia County OH | 304-720-5553 |
| WWCSI | 24 / 7 Telcom | CLEC Reseller | A | WI | 715-664-8313 |
| WWPCS | Western Wireless (Cancelled) | Wireless | C | MO, ND, SD, WY, ID, MN, NE, IO, KS, MS, OK, AR, TX, NM, CO, | 206-541-9574 |
| WWRC | Woodrow Wilson Rehabilitation Center (INACTIVE) | PBX/PS911/Shared Tenant | C | VA | 800-345-9972 |
| WWRSD | Westwood Regional School District | PBX/PS911/Shared Tenant | | NJ | 201-259-5763 |
| WWSYS | WW Systems LLC - CANCELLED | Wireless/Cellular/PCS | C | WI | 715-253-2111 |
| WWT | Wahkiakum West Telephone | ILEC | A | WA | 360-870-6169 |
| WWTC | West Wisconsin Telcom Cooperative | ILEC | A | WI | 715-664-8313 |
| WWTEC | WorthwhileTech LLC - CANCELLED | VoIP Reseller | C | USA - Nation Wide | 330-277-2305 |
| WYETH | Wyeth Nutritionals Inc. (Cancelled) | PBX | C | Wyeth Nutritionals | 802-527-0521 |
| WYND | Wyndham Destinations - CANCELLED | 9-1-1 Admin-CPE ALI (9-1-1 Jurisdiction/PSAP ONLY) | C | USA - Nationwide | 214-399-8274 |
| WYNMC | Doubletree Hilton Houston Medical Center | 9-1-1 Admin-CPE ALI (9-1-1 Jurisdiction/PSAP ONLY) | A | USA - Nation Wide | 713-528-7744 |
| WYOM | Wyoming Mutual Telephone Company | Facility | A | Wyoming Iowa Telephone Exchange Jones County | 563-488-2535 |
| WYTX | City of Wylie | PBX/PS911/Shared Tenant | A | TX | 972-442-8171 |
| X2N | X2nSat Inc. | VoIP Reseller VoIP Provider | A | USA - Nationwide | 707-664-5119 |
| X5SOL | Magna5 LLC | CLEC Facility VoIP Provider | A | OR | WA | 844-462-4625 |
| XATEL | XATel, LLC(Inactive) | CLEC Facility | C | ME | 207-283-0129 |
| XBLUE | XBLUE Networks LLC | VoIP Reseller | A | USA - Nationwide | 941-266-4466 |