-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 So0dEOWv2cdivQmPvi3iP/WwL2k3TTmWl+0dELDqILRe9irjCLaIRzW3PMZjIMPn
 SKfsy7VDOzK9pq7sKD3LIw==

<SEC-DOCUMENT>0001209191-06-059576.txt : 20061115
<SEC-HEADER>0001209191-06-059576.hdr.sgml : 20061115
<ACCEPTANCE-DATETIME>20061115151834
ACCESSION NUMBER:		0001209191-06-059576
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20061106
FILED AS OF DATE:		20061115
DATE AS OF CHANGE:		20061115

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			W HOLDING CO INC
		CENTRAL INDEX KEY:			0001084887
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				660573197
		STATE OF INCORPORATION:			PR
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		19 WEST MCKINLEY STREET
		CITY:			MAYAGUEZ
		STATE:			PR
		ZIP:			00681-1180
		BUSINESS PHONE:		7878348617

	MAIL ADDRESS:	
		STREET 1:		PO BOX 1180
		CITY:			MAYAGUEZ
		STATE:			PR
		ZIP:			00681-1180

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			ROSADO RAMON A
		CENTRAL INDEX KEY:			0001381022

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-16799
		FILM NUMBER:		061219707

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		787-834-8000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 1180
		CITY:			MAYAGUEZ
		STATE:			PR
		ZIP:			00681-1180
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>doc3.xml
<DESCRIPTION>FORM 3 SUBMISSION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2006-11-06</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001084887</issuerCik>
        <issuerName>W HOLDING CO INC</issuerName>
        <issuerTradingSymbol>WHI</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001381022</rptOwnerCik>
            <rptOwnerName>ROSADO RAMON A</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>PO BOX 1180</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>MAYAGUEZ</rptOwnerCity>
            <rptOwnerState>PR</rptOwnerState>
            <rptOwnerZipCode>00681-1180</rptOwnerZipCode>
            <rptOwnerStateDescription>PUERTO RICO</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>TREASURER OF WESTERNBANK</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stocks</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes></footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>MR. RAMON A. ROSADO
BY MR. ROBERTO CARO</signatureName>
        <signatureDate>2006-11-15</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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