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          <ccc>XXXXXXXX</ccc>
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      <regStreet1>1299 Ocean Avenue</regStreet1>
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      <regZipOrPostalCode>90401-1085</regZipOrPostalCode>
      <regPhone>310-451-3051</regPhone>
      <seriesName>Wilshire Global Allocation Fund</seriesName>
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      <repPdEnd>2023-12-31</repPdEnd>
      <repPdDate>2023-12-31</repPdDate>
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    <signature>
      <ncom:dateSigned>2024-02-26</ncom:dateSigned>
      <ncom:nameOfApplicant>Wilshire Variable Insurance Trust</ncom:nameOfApplicant>
      <ncom:signature>/s/ Sandy Choi</ncom:signature>
      <ncom:signerName>Wilshire Variable Insurance Trust</ncom:signerName>
      <ncom:title>Chief Compliance Officer</ncom:title>
    </signature>
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</edgarSubmission>
