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          <ccc>XXXXXXXX</ccc>
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      <seriesName>Wilshire Global Allocation Fund</seriesName>
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      <repPdEnd>2026-12-31</repPdEnd>
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    <signature>
      <ncom:dateSigned>2026-05-28</ncom:dateSigned>
      <ncom:nameOfApplicant>Wilshire Variable Insurance Trust</ncom:nameOfApplicant>
      <ncom:signature>/s/ Gaurav Chopra</ncom:signature>
      <ncom:signerName>Wilshire Variable Insurance Trust</ncom:signerName>
      <ncom:title>Assistant Treasurer</ncom:title>
    </signature>
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</edgarSubmission>
