Report of Independent Registered Public Accounting Firm

To the Board of Trustees and Shareholders of Wilshire Variable
Insurance Trust:

In planning and performing our audit of the financial statements
of Balanced Fund, Equity Fund, Income Fund, International Equity
Fund, Short-Term Investment Fund, Small Cap Growth Fund, and
Socially Responsible Fund (constituting Wilshire Variable
Insurance Trust, hereafter referred to as the "Trust") as of and
for the year ended December 31, 2005, in accordance with the
standards of the Public Company Accounting Oversight Board
(United States), we considered the Trust's internal control over
financial reporting, including control activities for
safeguarding securities, as a basis for designing our auditing
procedures for the purpose of expressing our opinion on the
financial statements and to comply with the requirements of Form
N-SAR, but not for the purpose of expressing an opinion on the
effectiveness of the Trust's internal control over financial
reporting. Accordingly, we express no such opinion.

The management of the Trust is responsible for establishing and
maintaining effective internal control over financial reporting.
In fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and
related costs of controls.  A fund's internal control over
financial reporting is a process designed to provide reasonable
assurance regarding the reliability of financial reporting and
the preparation of financial statements for external purposes in
accordance with generally accepted accounting principles.  Such
internal control over financial reporting includes policies and
procedures that provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition, use or
disposition of a fund's assets that could have a material effect
on the financial statements.

Because of its inherent limitations, internal control over
financial reporting may not prevent or detect misstatements.
Also, projections of any evaluation of effectiveness to future
periods are subject to the risk that controls may become
inadequate because of changes in conditions, or that the degree
of compliance with the policies or procedures may deteriorate.

A control deficiency exists when the design or operation of a
control does not allow management or employees, in the normal
course of performing their assigned functions, to prevent or
detect misstatements on a timely basis. A significant deficiency
is a control deficiency, or combination of control deficiencies,
that adversely affects the fund's ability to initiate, authorize,
record, process or report external financial data reliably in
accordance with generally accepted accounting principles such
that there is more than a remote likelihood that a misstatement
of the fund's annual or interim financial statements that is more
than inconsequential will not be prevented or detected.  A
material weakness is a control deficiency, or combination of
control deficiencies, that results in more than a remote
likelihood that a material misstatement of the annual or interim
financial statements will not be prevented or detected.

Our consideration of the Trust's internal control over financial
reporting was for the limited purpose described in the first
paragraph and would not necessarily disclose all deficiencies in
internal control over financial reporting that might be
significant deficiencies or material weaknesses under standards
established by the Public Company Accounting Oversight Board
(United States).  However, we noted no deficiencies in the
Trust's internal control over financial reporting and its
operation, including controls for safeguarding securities, that
we consider to be material weaknesses as defined above as of
December 31, 2005.

This report is intended solely for the information and use of
management and the Board of Trustees of Wilshire Variable
Insurance Trust and the Securities and Exchange Commission and is
not intended to be and should not be used by anyone other than
these specified parties.

PricewaterhouseCoopers LLP
February 28, 2006


*   A registered investment company is required to furnish
a report of its independent accountant on the company's
internal control over financial reporting.  The accountant's
report should be based on the study and evaluation of
internal control, including procedures for safeguarding
securities, made during the audit of the financial
statements.  The report should disclose material
weaknesses in the internal control structure and procedures for
safeguarding securities which come to our attention
and exist as of the end of the registrant's fiscal year.
Disclosure of a material weakness should include an
indication of any corrective action taken or proposed.
(When a material weakness letter is expected to be issued,
or where it is a "close call" to conclude a significant deficiency,
individually or in the aggregate, is not a material
weakness, consultation is required with a Regional Investment
Management Leader and ultimately with National R&Q
Assurance Policy.)

A)	SOP 89-7 provides guidance for reporting when
conditions believed to be material weaknesses are disclosed.

B)	The accountant's report on internal control
should be furnished as an exhibit to the Form N-SAR filed for the
company's fiscal year end and should: (1) be addressed
to the company's board of directors (or trustees, as
appropriate) and shareholders; (2) be dated the date
of the accountant's report on the audited financial
statements; (3) be signed manually; and (4) indicate
the city and state where issued.  No consent is required.
Although instruction (1) above indicates that the
report should be addressed to the shareholders, the limitation
on distribution of this report appears inconsistent
with distribution to shareholders.  The instructions to Form
N-SAR, however, specifically require that the report
be addressed to the shareholders as well as the Board, so
the inconsistency is necessary.
  The description of the material weakness(es)
generally should include a discussion of the control or controls that
are not operating effectively as well as a description
of what resulted from the material weakness, for example,
restatement, audit adjustments, etc., and what could
result, for example, a material misstatement could occur and not
be prevented or detected.  Sometimes only the "could"
factor is the reason for concluding that a material weakness
exists.