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            <pricingServiceRssdId>2217129</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>IHS Markit Ltd.</pricingServiceName>
            <pricingServiceLei>549300HLPTRASHS0E726</pricingServiceLei>
            <pricingServiceRssdId>N/A</pricingServiceRssdId>
            <pricingServiceCountry>BM</pricingServiceCountry>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Virtu Financial, Inc.</pricingServiceName>
            <pricingServiceLei>5493001OPW2K42CH3884</pricingServiceLei>
            <pricingServiceRssdId>N/A</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-NY" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
        </pricingServices>
        <isPricingServiceHiredOrTerminated>N</isPricingServiceHiredOrTerminated>
        <custodians>
          <custodian>
            <custodianName>U.S. Bank National Association</custodianName>
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            <custodianRssdId>504713</custodianRssdId>
            <custodianStateCountry custodianState="US-OH" custodianCountry="US"/>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>N</isSubCustodian>
            <custodyType>Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))</custodyType>
          </custodian>
          <custodian>
            <custodianName>The Bank of New York Mellon</custodianName>
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            <custodianRssdId>3587146</custodianRssdId>
            <custodianStateCountry custodianState="US-NY" custodianCountry="US"/>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Royal Bank of Canada</custodianName>
            <custodianLei>ES7IP3U3RHIGC71XBU11</custodianLei>
            <custodianRssdId>N/A</custodianRssdId>
            <custodianCountry>CA</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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          <custodian>
            <custodianName>Euroclear Bank SA/NV</custodianName>
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            <custodianRssdId>2937502</custodianRssdId>
            <custodianCountry>BE</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
        </custodians>
        <isCustodianHiredOrTerminated>N</isCustodianHiredOrTerminated>
        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
        <admins>
          <admin>
            <adminName>U.S. Bancorp Fund Services, LLC</adminName>
            <adminLei>N/A</adminLei>
            <adminRssdId>2748687</adminRssdId>
            <adminStateCountry adminState="US-WI" adminCountry="US"/>
            <isAdminAffiliated>N</isAdminAffiliated>
            <isAdminSubAdmin>N</isAdminSubAdmin>
          </admin>
        </admins>
        <isAdminHiredOrTerminated>N</isAdminHiredOrTerminated>
        <brokers>
          <broker>
            <brokerName>MERRILL LYNCH PIERCE FENNER &amp; SMITH INCORPORATED</brokerName>
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            <brokerRssdId>2038119</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>11490.430000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>INSTINET LLC</brokerName>
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            <brokerCrdNo>000007897</brokerCrdNo>
            <brokerLei>549300MGMN3RKMU8FT57</brokerLei>
            <brokerRssdId>N/A</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>9607.779999999990</grossCommission>
          </broker>
          <broker>
            <brokerName>PERSHING LLC</brokerName>
            <brokerFileNo>8-17574</brokerFileNo>
            <brokerCrdNo>000007560</brokerCrdNo>
            <brokerLei>ZI8Q1A8EI8LQFJNM0D94</brokerLei>
            <brokerRssdId>1568842</brokerRssdId>
            <brokerStateCountry brokerState="US-NJ" brokerCountry="US"/>
            <grossCommission>9505.789999999990</grossCommission>
          </broker>
          <broker>
            <brokerName>BARCLAYS CAPITAL INC.</brokerName>
            <brokerFileNo>8-41342</brokerFileNo>
            <brokerCrdNo>000019714</brokerCrdNo>
            <brokerLei>AC28XWWI3WIBK2824319</brokerLei>
            <brokerRssdId>1146316</brokerRssdId>
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            <grossCommission>7680.670000000000</grossCommission>
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          <broker>
            <brokerName>NATIONAL FINANCIAL SERVICES LLC</brokerName>
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            <brokerCrdNo>000013041</brokerCrdNo>
            <brokerLei>549300JRHF1MHHWUAW04</brokerLei>
            <brokerRssdId>N/A</brokerRssdId>
            <brokerStateCountry brokerState="US-MA" brokerCountry="US"/>
            <grossCommission>5264.170000000000</grossCommission>
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          <broker>
            <brokerName>MORGAN STANLEY &amp; CO. LLC</brokerName>
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          <broker>
            <brokerName>LPS CAPITAL LLC</brokerName>
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            <brokerLei>549300H51TVW335I8478</brokerLei>
            <brokerRssdId>N/A</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>5079.710000000000</grossCommission>
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          <broker>
            <brokerName>CANACCORD GENUITY LLC</brokerName>
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            <brokerRssdId>N/A</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>4860.370000000000</grossCommission>
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          <broker>
            <brokerName>JEFFERIES LLC</brokerName>
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            <brokerRssdId>2046020</brokerRssdId>
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            <grossCommission>3488.420000000000</grossCommission>
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          <broker>
            <brokerName>VIRTU AMERICAS LLC</brokerName>
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            <brokerCrdNo>000149823</brokerCrdNo>
            <brokerLei>549300RA02N3BNSWBV74</brokerLei>
            <brokerRssdId>N/A</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>2801.310000000000</grossCommission>
          </broker>
        </brokers>
        <aggregateCommission>87704.760000000000</aggregateCommission>
        <principalTransactions>
          <principalTransaction>
            <principalName>GOLDMAN SACHS &amp; CO. LLC</principalName>
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            <principalCrdNo>000000361</principalCrdNo>
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            <principalRssdId>1440528</principalRssdId>
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            <principalTotalPurchaseSale>4656206.000000000000</principalTotalPurchaseSale>
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          <principalTransaction>
            <principalName>MORGAN STANLEY &amp; CO. LLC</principalName>
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          <principalTransaction>
            <principalName>J.P. MORGAN SECURITIES LLC</principalName>
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          <principalTransaction>
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          <principalTransaction>
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          <principalTransaction>
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          <principalTransaction>
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          <principalTransaction>
            <principalName>DEUTSCHE BANK SECURITIES INC.</principalName>
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        <principalAggregatePurchase>24415886.000000000000</principalAggregatePurchase>
        <isBrokerageResearchPayment>N</isBrokerageResearchPayment>
        <mnthlyAvgNetAssets>266051788.000000000000</mnthlyAvgNetAssets>
        <lineOfCredit hasLineOfCredit="Y">
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                <creditUser fundName="Small Company Growth Portfolio" secFileNo="811-07076"/>
                <creditUser fundName="Small Company Value Portfolio" secFileNo="811-07076"/>
                <creditUser fundName="FT Wilshire 5000 Index Fund" secFileNo="811-07076"/>
                <creditUser fundName="Wilshire International Equity Fund" secFileNo="811-07076"/>
                <creditUser fundName="Wilshire Income Opportunities Fund" secFileNo="811-07076"/>
                <creditUser fundName="Wilshire Global Allocation Fund" secFileNo="811-07917"/>
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              <creditLineUsed isCreditLineUsed="Y" averageCreditLineUsed="132479.000000000000" daysCreditUsed="73"/>
            </lineOfCreditDetail>
          </lineOfCreditDetails>
        </lineOfCredit>
        <isSwingPricing>N</isSwingPricing>
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      <managementInvestmentQuestion>
        <mgmtInvFundName>Large Company Value Portfolio</mgmtInvFundName>
        <mgmtInvSeriesId>S000001046</mgmtInvSeriesId>
        <mgmtInvLei>549300R5VB4N123U8M16</mgmtInvLei>
        <isFirstFilingByFund>N</isFirstFilingByFund>
        <numAuthorizedClass>2</numAuthorizedClass>
        <numAddedClass>0</numAddedClass>
        <numTerminatedClass>0</numTerminatedClass>
        <sharesOutstandings>
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          <sharesOutstanding sharesOutstandingClassName="Institutional Class" sharesOutstandingClassId="C000002808" sharesOutstandingTickerSymbol="WLCVX"/>
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        <fundType>N/A</fundType>
        <isNonDiversifiedCompany>N</isNonDiversifiedCompany>
        <isForeignSubsidiary>N</isForeignSubsidiary>
        <isFundSecuritiesLending>Y</isFundSecuritiesLending>
        <fundLendSecurities didFundLendSecurities="Y">
          <isFundLiquidated>N</isFundLiquidated>
          <isFundAdverselyImpacted>N</isFundAdverselyImpacted>
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        <securityLendings>
          <securityLending>
            <securitiesAgentName>U.S. Bank, N.A.</securitiesAgentName>
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            <securityAgentIdemnity isSecurityAgentIdemnity="Y">
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                <idemnityProvider idemnityProviderName="N/A" idemnityProviderLei="N/A" idemnityProviderRssdId="504713"/>
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              <didIndemnificationRights>N</didIndemnificationRights>
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        <collateralManagers>
          <collateralManager collateralManagerName="U.S. Bancorp Asset Management, Inc." collateralManagerLei="8KUMV9EIJ75IBFMLFD23" collateralManagerRssdId="3030503" isCollateralManagerAffliliated="Y" isCollateralManagerAffliliatedWithFund="N"/>
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        <paymentToAgentManagers>
          <paymentToAgentManagerType>Revenue sharing split</paymentToAgentManagerType>
          <paymentToAgentManagerType>Cash collateral reinvestment fee</paymentToAgentManagerType>
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        <netIncomeSecuritiesLending>312.000000000000</netIncomeSecuritiesLending>
        <relyOnRuleTypes>
          <relyOnRuleType>Rule 32a-4 (17 CFR 270.32a-4)</relyOnRuleType>
          <relyOnRuleType>Rule 18f-4 (17 CFR 270.18f-4)</relyOnRuleType>
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        <isExpenseLimitationInPlace>Y</isExpenseLimitationInPlace>
        <isExpenseReducedOrWaived>Y</isExpenseReducedOrWaived>
        <isFeesWaivedRecoupable>Y</isFeesWaivedRecoupable>
        <isExpenseWaivedRecoupable>N</isExpenseWaivedRecoupable>
        <investmentAdvisers>
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            <investmentAdviserCrdNo>000006210</investmentAdviserCrdNo>
            <investmentAdviserLei>5493006KQ33M42BQX139</investmentAdviserLei>
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            <investmentAdviserStateCountry investmentAdviserState="US-CA" investmentAdviserCountry="US"/>
            <isInvestmentAdviserHired>N</isInvestmentAdviserHired>
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            <isSubAdviserHired>N</isSubAdviserHired>
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          <subAdviser>
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          <subAdviser>
            <subAdviserName>Massachusetts Financial Services Company</subAdviserName>
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            <transferAgentRssdId>2748687</transferAgentRssdId>
            <transferAgentStateCountry transferAgentState="US-WI" transferAgentCountry="US"/>
            <isTransferAgentAffiliated>N</isTransferAgentAffiliated>
            <isTransferAgentSubAgent>N</isTransferAgentSubAgent>
          </transferAgent>
        </transferAgents>
        <isTransferAgentHiredOrTerminated>N</isTransferAgentHiredOrTerminated>
        <pricingServices>
          <pricingService>
            <pricingServiceName>IHS Markit Ltd.</pricingServiceName>
            <pricingServiceLei>549300HLPTRASHS0E726</pricingServiceLei>
            <pricingServiceRssdId>N/A</pricingServiceRssdId>
            <pricingServiceCountry>BM</pricingServiceCountry>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Bloomberg L.P.</pricingServiceName>
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            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
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          <pricingService>
            <pricingServiceName>PricingDirect Inc.</pricingServiceName>
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            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
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          <pricingService>
            <pricingServiceName>ICE Data Pricing &amp; Reference Data, LLC.</pricingServiceName>
            <pricingServiceLei>5493000NQ9LYLDBCTL34</pricingServiceLei>
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            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Refinitiv US LLC</pricingServiceName>
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            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Virtu Financial, Inc.</pricingServiceName>
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            <pricingServiceRssdId>N/A</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-NY" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
        </pricingServices>
        <isPricingServiceHiredOrTerminated>N</isPricingServiceHiredOrTerminated>
        <custodians>
          <custodian>
            <custodianName>U.S. Bank National Association</custodianName>
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            <isCustodianAffiliated>N</isCustodianAffiliated>
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            <custodyType>Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))</custodyType>
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          <custodian>
            <custodianName>The Bank of New York Mellon</custodianName>
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            <isCustodianAffiliated>N</isCustodianAffiliated>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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          <custodian>
            <custodianName>Royal Bank of Canada</custodianName>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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            <custodianName>Euroclear Bank SA/NV</custodianName>
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        <isCustodianHiredOrTerminated>N</isCustodianHiredOrTerminated>
        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
        <admins>
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            <adminName>U.S. Bancorp Fund Services, LLC</adminName>
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            <isAdminSubAdmin>N</isAdminSubAdmin>
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        </admins>
        <isAdminHiredOrTerminated>N</isAdminHiredOrTerminated>
        <brokers>
          <broker>
            <brokerName>INSTINET LLC</brokerName>
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          <broker>
            <brokerName>BARCLAYS CAPITAL INC.</brokerName>
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          <broker>
            <brokerName>JEFFERIES LLC</brokerName>
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          <broker>
            <brokerName>MERRILL LYNCH PIERCE FENNER &amp; SMITH INCORPORATED</brokerName>
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          <broker>
            <brokerName>J.P. MORGAN SECURITIES LLC</brokerName>
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        <fundLendSecurities didFundLendSecurities="Y">
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          <pricingService>
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            <pricingServiceRssdId>N/A</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Refinitiv US LLC</pricingServiceName>
            <pricingServiceLei>213800HQORQAP68CJJ04</pricingServiceLei>
            <pricingServiceRssdId>N/A</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Virtu Financial, Inc.</pricingServiceName>
            <pricingServiceLei>5493001OPW2K42CH3884</pricingServiceLei>
            <pricingServiceRssdId>N/A</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-NY" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
        </pricingServices>
        <isPricingServiceHiredOrTerminated>N</isPricingServiceHiredOrTerminated>
        <custodians>
          <custodian>
            <custodianName>U.S. Bank National Association</custodianName>
            <custodianLei>6BYL5QZYBDK8S7L73M02</custodianLei>
            <custodianRssdId>504713</custodianRssdId>
            <custodianStateCountry custodianState="US-OH" custodianCountry="US"/>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>N</isSubCustodian>
            <custodyType>Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))</custodyType>
          </custodian>
          <custodian>
            <custodianName>The Bank of New York Mellon</custodianName>
            <custodianLei>HPFHU0OQ28E4N0NFVK49</custodianLei>
            <custodianRssdId>3587146</custodianRssdId>
            <custodianStateCountry custodianState="US-NY" custodianCountry="US"/>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Royal Bank of Canada</custodianName>
            <custodianLei>ES7IP3U3RHIGC71XBU11</custodianLei>
            <custodianRssdId>N/A</custodianRssdId>
            <custodianCountry>CA</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Euroclear Bank SA/NV</custodianName>
            <custodianLei>549300OZ46BRLZ8Y6F65</custodianLei>
            <custodianRssdId>2937502</custodianRssdId>
            <custodianCountry>BE</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
        </custodians>
        <isCustodianHiredOrTerminated>N</isCustodianHiredOrTerminated>
        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
        <admins>
          <admin>
            <adminName>U.S. Bancorp Fund Services, LLC</adminName>
            <adminLei>N/A</adminLei>
            <adminRssdId>2748687</adminRssdId>
            <adminStateCountry adminState="US-WI" adminCountry="US"/>
            <isAdminAffiliated>N</isAdminAffiliated>
            <isAdminSubAdmin>N</isAdminSubAdmin>
          </admin>
        </admins>
        <isAdminHiredOrTerminated>N</isAdminHiredOrTerminated>
        <brokers>
          <broker>
            <brokerName>BARCLAYS CAPITAL INC.</brokerName>
            <brokerFileNo>8-41342</brokerFileNo>
            <brokerCrdNo>000019714</brokerCrdNo>
            <brokerLei>AC28XWWI3WIBK2824319</brokerLei>
            <brokerRssdId>1146316</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>5289.080000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>CITIGROUP GLOBAL MARKETS INC.</brokerName>
            <brokerFileNo>8-8177</brokerFileNo>
            <brokerCrdNo>000007059</brokerCrdNo>
            <brokerLei>MBNUM2BPBDO7JBLYG310</brokerLei>
            <brokerRssdId>2754521</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>3061.380000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>INSTINET LLC</brokerName>
            <brokerFileNo>8-23669</brokerFileNo>
            <brokerCrdNo>000007897</brokerCrdNo>
            <brokerLei>549300MGMN3RKMU8FT57</brokerLei>
            <brokerRssdId>N/A</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>2838.240000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>JEFFERIES LLC</brokerName>
            <brokerFileNo>8-15074</brokerFileNo>
            <brokerCrdNo>000002347</brokerCrdNo>
            <brokerLei>58PU97L1C0WSRCWADL48</brokerLei>
            <brokerRssdId>2046020</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>2486.370000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>LIQUIDNET INC.</brokerName>
            <brokerFileNo>8-52461</brokerFileNo>
            <brokerCrdNo>000103987</brokerCrdNo>
            <brokerLei>213800HSKBBO1GCVRG79</brokerLei>
            <brokerRssdId>3664104</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>2317.810000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>J.P. MORGAN SECURITIES LLC</brokerName>
            <brokerFileNo>8-35008</brokerFileNo>
            <brokerCrdNo>000000079</brokerCrdNo>
            <brokerLei>ZBUT11V806EZRVTWT807</brokerLei>
            <brokerRssdId>1155420</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>1853.850000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>WILLIAM BLAIR &amp; COMPANY L.L.C.</brokerName>
            <brokerFileNo>8-2698</brokerFileNo>
            <brokerCrdNo>000001252</brokerCrdNo>
            <brokerLei>549300J0P7XYE8BMZ775</brokerLei>
            <brokerRssdId>1599042</brokerRssdId>
            <brokerStateCountry brokerState="US-IL" brokerCountry="US"/>
            <grossCommission>1251.150000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>KNIGHT DIRECT LLC</brokerName>
            <brokerFileNo>8-66957</brokerFileNo>
            <brokerCrdNo>000135924</brokerCrdNo>
            <brokerLei>N/A</brokerLei>
            <brokerRssdId>N/A</brokerRssdId>
            <brokerStateCountry brokerState="US-NJ" brokerCountry="US"/>
            <grossCommission>1187.950000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>STIFEL NICOLAUS &amp; COMPANY INCORPORATED</brokerName>
            <brokerFileNo>8-1447</brokerFileNo>
            <brokerCrdNo>000000793</brokerCrdNo>
            <brokerLei>5WUVMA08EYG4KEUPW589</brokerLei>
            <brokerRssdId>3261688</brokerRssdId>
            <brokerStateCountry brokerState="US-MO" brokerCountry="US"/>
            <grossCommission>1101.020000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>UBS SECURITIES LLC</brokerName>
            <brokerFileNo>8-22651</brokerFileNo>
            <brokerCrdNo>000007654</brokerCrdNo>
            <brokerLei>T6FIZBDPKLYJKFCRVK44</brokerLei>
            <brokerRssdId>1576959</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>1023.960000000000</grossCommission>
          </broker>
        </brokers>
        <aggregateCommission>32214.780000000000</aggregateCommission>
        <principalTransactions>
          <principalTransaction>
            <principalName>PERSHING LLC</principalName>
            <principalFileNo>8-17574</principalFileNo>
            <principalCrdNo>000007560</principalCrdNo>
            <principalLei>ZI8Q1A8EI8LQFJNM0D94</principalLei>
            <principalRssdId>1568842</principalRssdId>
            <principalStateCountry principalState="US-NJ" principalCountry="US"/>
            <principalTotalPurchaseSale>3808.000000000000</principalTotalPurchaseSale>
          </principalTransaction>
        </principalTransactions>
        <principalAggregatePurchase>3808.000000000000</principalAggregatePurchase>
        <isBrokerageResearchPayment>N</isBrokerageResearchPayment>
        <mnthlyAvgNetAssets>22736619.000000000000</mnthlyAvgNetAssets>
        <lineOfCredit hasLineOfCredit="Y">
          <lineOfCreditDetails>
            <lineOfCreditDetail>
              <isCreditLineCommitted>Uncommitted</isCreditLineCommitted>
              <lineOfCreditSize>75000000.000000000000</lineOfCreditSize>
              <lineOfCreditInstitutions>
                <lineOfCreditInstitution creditInstitutionName="U.S. Bank National Association "/>
              </lineOfCreditInstitutions>
              <sharedCreditType creditType="Shared">
                <creditUser fundName="Large Company Growth Portfolio" secFileNo="811-07076"/>
                <creditUser fundName="Large Company Value Portfolio" secFileNo="811-07076"/>
                <creditUser fundName="Small Company Value Portfolio" secFileNo="811-07076"/>
                <creditUser fundName="FT Wilshire 5000 Index Fund" secFileNo="811-07076"/>
                <creditUser fundName="Wilshire International Equity Fund" secFileNo="811-07076"/>
                <creditUser fundName="Wilshire Income Opportunities Fund" secFileNo="811-07076"/>
                <creditUser fundName="Wilshire Global Allocation Fund" secFileNo="811-07917"/>
              </sharedCreditType>
              <creditLineUsed isCreditLineUsed="Y" averageCreditLineUsed="2745.000000000000" daysCreditUsed="6"/>
            </lineOfCreditDetail>
          </lineOfCreditDetails>
        </lineOfCredit>
        <isSwingPricing>N</isSwingPricing>
      </managementInvestmentQuestion>
      <managementInvestmentQuestion>
        <mgmtInvFundName>Small Company Value Portfolio</mgmtInvFundName>
        <mgmtInvSeriesId>S000001048</mgmtInvSeriesId>
        <mgmtInvLei>549300JKYPHEBZ3HT292</mgmtInvLei>
        <isFirstFilingByFund>N</isFirstFilingByFund>
        <numAuthorizedClass>2</numAuthorizedClass>
        <numAddedClass>0</numAddedClass>
        <numTerminatedClass>0</numTerminatedClass>
        <sharesOutstandings>
          <sharesOutstanding sharesOutstandingClassName="Investment Class" sharesOutstandingClassId="C000002811" sharesOutstandingTickerSymbol="DTSVX"/>
          <sharesOutstanding sharesOutstandingClassName="Institutional Class" sharesOutstandingClassId="C000002812" sharesOutstandingTickerSymbol="WSMVX"/>
        </sharesOutstandings>
        <fundType>N/A</fundType>
        <isNonDiversifiedCompany>N</isNonDiversifiedCompany>
        <isForeignSubsidiary>N</isForeignSubsidiary>
        <isFundSecuritiesLending>Y</isFundSecuritiesLending>
        <fundLendSecurities didFundLendSecurities="Y">
          <isFundLiquidated>N</isFundLiquidated>
          <isFundAdverselyImpacted>N</isFundAdverselyImpacted>
        </fundLendSecurities>
        <securityLendings>
          <securityLending>
            <securitiesAgentName>U.S. Bank, N.A.</securitiesAgentName>
            <securitiesAgentLei>6BYL5QZYBDK8S7L73M02</securitiesAgentLei>
            <securitiesAgentRssdId>504713</securitiesAgentRssdId>
            <isSecuritiesAgentAffiliated>N</isSecuritiesAgentAffiliated>
            <securityAgentIdemnity isSecurityAgentIdemnity="Y">
              <idemnityProviders>
                <idemnityProvider idemnityProviderName="N/A" idemnityProviderLei="N/A" idemnityProviderRssdId="504713"/>
              </idemnityProviders>
              <didIndemnificationRights>N</didIndemnificationRights>
            </securityAgentIdemnity>
          </securityLending>
        </securityLendings>
        <collateralManagers>
          <collateralManager collateralManagerName="U.S. Bancorp Asset Management, Inc." collateralManagerLei="8KUMV9EIJ75IBFMLFD23" collateralManagerRssdId="3030503" isCollateralManagerAffliliated="Y" isCollateralManagerAffliliatedWithFund="N"/>
        </collateralManagers>
        <paymentToAgentManagers>
          <paymentToAgentManagerType>Revenue sharing split</paymentToAgentManagerType>
          <paymentToAgentManagerType>Cash collateral reinvestment fee</paymentToAgentManagerType>
        </paymentToAgentManagers>
        <avgPortfolioSecuritiesValue>233343.000000000000</avgPortfolioSecuritiesValue>
        <netIncomeSecuritiesLending>2583.000000000000</netIncomeSecuritiesLending>
        <relyOnRuleTypes>
          <relyOnRuleType>Rule 32a-4 (17 CFR 270.32a-4)</relyOnRuleType>
        </relyOnRuleTypes>
        <isExpenseLimitationInPlace>Y</isExpenseLimitationInPlace>
        <isExpenseReducedOrWaived>Y</isExpenseReducedOrWaived>
        <isFeesWaivedRecoupable>Y</isFeesWaivedRecoupable>
        <isExpenseWaivedRecoupable>N</isExpenseWaivedRecoupable>
        <investmentAdvisers>
          <investmentAdviser>
            <investmentAdviserName>Wilshire Advisors LLC</investmentAdviserName>
            <investmentAdviserFileNo>801-36233</investmentAdviserFileNo>
            <investmentAdviserCrdNo>000006210</investmentAdviserCrdNo>
            <investmentAdviserLei>5493006KQ33M42BQX139</investmentAdviserLei>
            <investmentAdviserRssdId>N/A</investmentAdviserRssdId>
            <investmentAdviserStateCountry investmentAdviserState="US-CA" investmentAdviserCountry="US"/>
            <isInvestmentAdviserHired>N</isInvestmentAdviserHired>
          </investmentAdviser>
        </investmentAdvisers>
        <subAdvisers>
          <subAdviser>
            <subAdviserName>Los Angeles Capital Management LLC</subAdviserName>
            <subAdviserFileNo>801-60934</subAdviserFileNo>
            <subAdviserCrdNo>000119033</subAdviserCrdNo>
            <subAdviserLei>549300DZCL1LRBNVU327</subAdviserLei>
            <subAdviserRssdId>4327808</subAdviserRssdId>
            <isSubAdviserAffiliated>N</isSubAdviserAffiliated>
            <subAdviserStateCountry subAdviserState="US-CA" subAdviserCountry="US"/>
            <isSubAdviserHired>N</isSubAdviserHired>
          </subAdviser>
          <subAdviser>
            <subAdviserName>Diamond Hill Capital Management, Inc.</subAdviserName>
            <subAdviserFileNo>801-32176</subAdviserFileNo>
            <subAdviserCrdNo>000110638</subAdviserCrdNo>
            <subAdviserLei>549300V6K8NOK1VFJG80</subAdviserLei>
            <subAdviserRssdId>N/A</subAdviserRssdId>
            <isSubAdviserAffiliated>N</isSubAdviserAffiliated>
            <subAdviserStateCountry subAdviserState="US-OH" subAdviserCountry="US"/>
            <isSubAdviserHired>N</isSubAdviserHired>
          </subAdviser>
          <subAdviser>
            <subAdviserName>Hotchkis &amp; Wiley Capital Management, LLC</subAdviserName>
            <subAdviserFileNo>801-60512</subAdviserFileNo>
            <subAdviserCrdNo>000114649</subAdviserCrdNo>
            <subAdviserLei>M35WBEXQYIYXS60OGD30</subAdviserLei>
            <subAdviserRssdId>3456158</subAdviserRssdId>
            <isSubAdviserAffiliated>N</isSubAdviserAffiliated>
            <subAdviserStateCountry subAdviserState="US-CA" subAdviserCountry="US"/>
            <isSubAdviserHired>N</isSubAdviserHired>
          </subAdviser>
        </subAdvisers>
        <transferAgents>
          <transferAgent>
            <transferAgentName>U.S. Bancorp Fund Services, LLC</transferAgentName>
            <transferAgentFileNo>85-11357</transferAgentFileNo>
            <transferAgentLei>N/A</transferAgentLei>
            <transferAgentRssdId>2748687</transferAgentRssdId>
            <transferAgentStateCountry transferAgentState="US-WI" transferAgentCountry="US"/>
            <isTransferAgentAffiliated>N</isTransferAgentAffiliated>
            <isTransferAgentSubAgent>N</isTransferAgentSubAgent>
          </transferAgent>
        </transferAgents>
        <isTransferAgentHiredOrTerminated>N</isTransferAgentHiredOrTerminated>
        <pricingServices>
          <pricingService>
            <pricingServiceName>IHS Markit Ltd.</pricingServiceName>
            <pricingServiceLei>549300HLPTRASHS0E726</pricingServiceLei>
            <pricingServiceRssdId>N/A</pricingServiceRssdId>
            <pricingServiceCountry>BM</pricingServiceCountry>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Bloomberg L.P.</pricingServiceName>
            <pricingServiceLei>549300B56MD0ZC402L06</pricingServiceLei>
            <pricingServiceRssdId>2217129</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>PricingDirect Inc.</pricingServiceName>
            <pricingServiceLei>549300WIC0TOJ7N7GD54</pricingServiceLei>
            <pricingServiceRssdId>3766080</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>ICE Data Pricing &amp; Reference Data, LLC</pricingServiceName>
            <pricingServiceLei>5493000NQ9LYLDBCTL34</pricingServiceLei>
            <pricingServiceRssdId>N/A</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Refinitiv US LLC</pricingServiceName>
            <pricingServiceLei>213800HQORQAP68CJJ04</pricingServiceLei>
            <pricingServiceRssdId>N/A</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Virtu Financial, Inc.</pricingServiceName>
            <pricingServiceLei>5493001OPW2K42CH3884</pricingServiceLei>
            <pricingServiceRssdId>N/A</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-NY" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
        </pricingServices>
        <isPricingServiceHiredOrTerminated>N</isPricingServiceHiredOrTerminated>
        <custodians>
          <custodian>
            <custodianName>U.S. Bank National Association</custodianName>
            <custodianLei>6BYL5QZYBDK8S7L73M02</custodianLei>
            <custodianRssdId>504713</custodianRssdId>
            <custodianStateCountry custodianState="US-OH" custodianCountry="US"/>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>N</isSubCustodian>
            <custodyType>Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))</custodyType>
          </custodian>
          <custodian>
            <custodianName>The Bank of New York Mellon</custodianName>
            <custodianLei>HPFHU0OQ28E4N0NFVK49</custodianLei>
            <custodianRssdId>3587146</custodianRssdId>
            <custodianStateCountry custodianState="US-NY" custodianCountry="US"/>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Royal Bank of Canada</custodianName>
            <custodianLei>ES7IP3U3RHIGC71XBU11</custodianLei>
            <custodianRssdId>N/A</custodianRssdId>
            <custodianCountry>CA</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Euroclear Bank SA/NV</custodianName>
            <custodianLei>549300OZ46BRLZ8Y6F65</custodianLei>
            <custodianRssdId>2937502</custodianRssdId>
            <custodianCountry>BE</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
        </custodians>
        <isCustodianHiredOrTerminated>N</isCustodianHiredOrTerminated>
        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
        <admins>
          <admin>
            <adminName>U.S. Bancorp Fund Services, LLC</adminName>
            <adminLei>N/A</adminLei>
            <adminRssdId>2748687</adminRssdId>
            <adminStateCountry adminState="US-WI" adminCountry="US"/>
            <isAdminAffiliated>N</isAdminAffiliated>
            <isAdminSubAdmin>N</isAdminSubAdmin>
          </admin>
        </admins>
        <isAdminHiredOrTerminated>N</isAdminHiredOrTerminated>
        <brokers>
          <broker>
            <brokerName>INSTINET LLC</brokerName>
            <brokerFileNo>8-23669</brokerFileNo>
            <brokerCrdNo>000007897</brokerCrdNo>
            <brokerLei>549300MGMN3RKMU8FT57</brokerLei>
            <brokerRssdId>N/A</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>8234.749999999990</grossCommission>
          </broker>
          <broker>
            <brokerName>JEFFERIES LLC</brokerName>
            <brokerFileNo>8-15074</brokerFileNo>
            <brokerCrdNo>000002347</brokerCrdNo>
            <brokerLei>58PU97L1C0WSRCWADL48</brokerLei>
            <brokerRssdId>2046020</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>2908.520000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>BARCLAYS CAPITAL INC.</brokerName>
            <brokerFileNo>8-41342</brokerFileNo>
            <brokerCrdNo>000019714</brokerCrdNo>
            <brokerLei>AC28XWWI3WIBK2824319</brokerLei>
            <brokerRssdId>1146316</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>2389.870000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>PIPER SANDLER &amp; CO.</brokerName>
            <brokerFileNo>8-15204</brokerFileNo>
            <brokerCrdNo>000000665</brokerCrdNo>
            <brokerLei>549300GRQCWQ3XGH0H10</brokerLei>
            <brokerRssdId>N/A</brokerRssdId>
            <brokerStateCountry brokerState="US-MN" brokerCountry="US"/>
            <grossCommission>2085.980000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>MERRILL LYNCH PIERCE FENNER &amp; SMITH INCORPORATED</brokerName>
            <brokerFileNo>8-7221</brokerFileNo>
            <brokerCrdNo>000007691</brokerCrdNo>
            <brokerLei>8NAV47T0Y26Q87Y0QP81</brokerLei>
            <brokerRssdId>2038119</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>1589.560000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>SG AMERICAS SECURITIES LLC</brokerName>
            <brokerFileNo>8-66125</brokerFileNo>
            <brokerCrdNo>000128351</brokerCrdNo>
            <brokerLei>549300F35UE0BOM1WJ55</brokerLei>
            <brokerRssdId>3266768</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>1490.400000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>J.P. MORGAN SECURITIES LLC</brokerName>
            <brokerFileNo>8-35008</brokerFileNo>
            <brokerCrdNo>000000079</brokerCrdNo>
            <brokerLei>ZBUT11V806EZRVTWT807</brokerLei>
            <brokerRssdId>1155420</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>1274.430000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>VIRTU AMERICAS LLC</brokerName>
            <brokerFileNo>8-68193</brokerFileNo>
            <brokerCrdNo>000149823</brokerCrdNo>
            <brokerLei>549300RA02N3BNSWBV74</brokerLei>
            <brokerRssdId>N/A</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>981.810000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>LIQUIDNET INC.</brokerName>
            <brokerFileNo>8-52461</brokerFileNo>
            <brokerCrdNo>000103987</brokerCrdNo>
            <brokerLei>213800HSKBBO1GCVRG79</brokerLei>
            <brokerRssdId>3664104</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>903.510000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>UBS ASSET MANAGEMENT (US) INC.</brokerName>
            <brokerFileNo>8-21901</brokerFileNo>
            <brokerCrdNo>000000583</brokerCrdNo>
            <brokerLei>F88SLSBEMHN5FUSNRO91</brokerLei>
            <brokerRssdId>2974628</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>551.500000000000</grossCommission>
          </broker>
        </brokers>
        <aggregateCommission>25067.940000000000</aggregateCommission>
        <principalTransactions>
          <principalTransaction>
            <principalName>GOLDMAN SACHS &amp; CO. LLC</principalName>
            <principalFileNo>8-129</principalFileNo>
            <principalCrdNo>000000361</principalCrdNo>
            <principalLei>FOR8UP27PHTHYVLBNG30</principalLei>
            <principalRssdId>1440528</principalRssdId>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>60618.000000000000</principalTotalPurchaseSale>
          </principalTransaction>
        </principalTransactions>
        <principalAggregatePurchase>60618.000000000000</principalAggregatePurchase>
        <isBrokerageResearchPayment>N</isBrokerageResearchPayment>
        <mnthlyAvgNetAssets>22769774.000000000000</mnthlyAvgNetAssets>
        <lineOfCredit hasLineOfCredit="Y">
          <lineOfCreditDetails>
            <lineOfCreditDetail>
              <isCreditLineCommitted>Uncommitted</isCreditLineCommitted>
              <lineOfCreditSize>75000000.000000000000</lineOfCreditSize>
              <lineOfCreditInstitutions>
                <lineOfCreditInstitution creditInstitutionName="U.S. Bank National Association "/>
              </lineOfCreditInstitutions>
              <sharedCreditType creditType="Shared">
                <creditUser fundName="Large Company Growth Portfolio" secFileNo="811-07076"/>
                <creditUser fundName="Large Company Value Portfolio" secFileNo="811-07076"/>
                <creditUser fundName="Small Company Growth Portfolio" secFileNo="811-07076"/>
                <creditUser fundName="FT Wilshire 5000 Index Fund" secFileNo="811-07076"/>
                <creditUser fundName="Wilshire International Equity Fund" secFileNo="811-07076"/>
                <creditUser fundName="Wilshire Income Opportunities Fund" secFileNo="811-07076"/>
                <creditUser fundName="Wilshire Global Allocation Fund" secFileNo="811-07917"/>
              </sharedCreditType>
              <creditLineUsed isCreditLineUsed="Y" averageCreditLineUsed="5403.000000000000" daysCreditUsed="12"/>
            </lineOfCreditDetail>
          </lineOfCreditDetails>
        </lineOfCredit>
        <isSwingPricing>N</isSwingPricing>
      </managementInvestmentQuestion>
      <managementInvestmentQuestion>
        <mgmtInvFundName>Wilshire 5000 Index Fund</mgmtInvFundName>
        <mgmtInvSeriesId>S000001049</mgmtInvSeriesId>
        <mgmtInvLei>549300E54QZJ5KVVHA09</mgmtInvLei>
        <isFirstFilingByFund>N</isFirstFilingByFund>
        <numAuthorizedClass>2</numAuthorizedClass>
        <numAddedClass>0</numAddedClass>
        <numTerminatedClass>0</numTerminatedClass>
        <sharesOutstandings>
          <sharesOutstanding sharesOutstandingClassName="Investment Class" sharesOutstandingClassId="C000002815" sharesOutstandingTickerSymbol="WFIVX"/>
          <sharesOutstanding sharesOutstandingClassName="Institutional Class" sharesOutstandingClassId="C000002816" sharesOutstandingTickerSymbol="WINDX"/>
        </sharesOutstandings>
        <fundTypes>
          <indexFundInfo fundType="Index Fund">
            <isIndexFundAffiliated>Y</isIndexFundAffiliated>
            <isIndexFundExclusive>Y</isIndexFundExclusive>
            <indexFundReturnDiffBeforeExpense>19.100000000000</indexFundReturnDiffBeforeExpense>
            <indexFundReturnDiffAfterExpense>0.260000000000</indexFundReturnDiffAfterExpense>
            <indexFundReturnDailyStdevBeforeExpense>1.210000000000</indexFundReturnDailyStdevBeforeExpense>
            <indexFundReturnDailyStdevAfterExpense>0.020000000000</indexFundReturnDailyStdevAfterExpense>
          </indexFundInfo>
        </fundTypes>
        <isNonDiversifiedCompany>N</isNonDiversifiedCompany>
        <isForeignSubsidiary>N</isForeignSubsidiary>
        <isFundSecuritiesLending>Y</isFundSecuritiesLending>
        <fundLendSecurities didFundLendSecurities="Y">
          <isFundLiquidated>N</isFundLiquidated>
          <isFundAdverselyImpacted>N</isFundAdverselyImpacted>
        </fundLendSecurities>
        <securityLendings>
          <securityLending>
            <securitiesAgentName>U.S. Bank, N.A.</securitiesAgentName>
            <securitiesAgentLei>6BYL5QZYBDK8S7L73M02</securitiesAgentLei>
            <securitiesAgentRssdId>504713</securitiesAgentRssdId>
            <isSecuritiesAgentAffiliated>N</isSecuritiesAgentAffiliated>
            <securityAgentIdemnity isSecurityAgentIdemnity="Y">
              <idemnityProviders>
                <idemnityProvider idemnityProviderName="N/A" idemnityProviderLei="N/A" idemnityProviderRssdId="504713"/>
              </idemnityProviders>
              <didIndemnificationRights>N</didIndemnificationRights>
            </securityAgentIdemnity>
          </securityLending>
        </securityLendings>
        <collateralManagers>
          <collateralManager collateralManagerName="U.S. Bancorp Asset Management, Inc." collateralManagerLei="8KUMV9EIJ75IBFMLFD23" collateralManagerRssdId="3030503" isCollateralManagerAffliliated="Y" isCollateralManagerAffliliatedWithFund="N"/>
        </collateralManagers>
        <paymentToAgentManagers>
          <paymentToAgentManagerType>Revenue sharing split</paymentToAgentManagerType>
          <paymentToAgentManagerType>Cash collateral reinvestment fee</paymentToAgentManagerType>
        </paymentToAgentManagers>
        <avgPortfolioSecuritiesValue>724868.000000000000</avgPortfolioSecuritiesValue>
        <netIncomeSecuritiesLending>21319.000000000000</netIncomeSecuritiesLending>
        <relyOnRuleTypes>
          <relyOnRuleType>Rule 32a-4 (17 CFR 270.32a-4)</relyOnRuleType>
        </relyOnRuleTypes>
        <isExpenseLimitationInPlace>N</isExpenseLimitationInPlace>
        <isExpenseReducedOrWaived>N</isExpenseReducedOrWaived>
        <isFeesWaivedRecoupable>N</isFeesWaivedRecoupable>
        <isExpenseWaivedRecoupable>N</isExpenseWaivedRecoupable>
        <investmentAdvisers>
          <investmentAdviser>
            <investmentAdviserName>Wilshire Advisors LLC</investmentAdviserName>
            <investmentAdviserFileNo>801-36233</investmentAdviserFileNo>
            <investmentAdviserCrdNo>000006210</investmentAdviserCrdNo>
            <investmentAdviserLei>5493006KQ33M42BQX139</investmentAdviserLei>
            <investmentAdviserRssdId>N/A</investmentAdviserRssdId>
            <investmentAdviserStateCountry investmentAdviserState="US-CA" investmentAdviserCountry="US"/>
            <isInvestmentAdviserHired>N</isInvestmentAdviserHired>
          </investmentAdviser>
        </investmentAdvisers>
        <subAdvisers>
          <subAdviser>
            <subAdviserName>Los Angeles Capital Management LLC</subAdviserName>
            <subAdviserFileNo>801-60934</subAdviserFileNo>
            <subAdviserCrdNo>000119033</subAdviserCrdNo>
            <subAdviserLei>549300DZCL1LRBNVU327</subAdviserLei>
            <subAdviserRssdId>4327808</subAdviserRssdId>
            <isSubAdviserAffiliated>N</isSubAdviserAffiliated>
            <subAdviserStateCountry subAdviserState="US-CA" subAdviserCountry="US"/>
            <isSubAdviserHired>N</isSubAdviserHired>
          </subAdviser>
        </subAdvisers>
        <transferAgents>
          <transferAgent>
            <transferAgentName>U.S. Bancorp Fund Services, LLC</transferAgentName>
            <transferAgentFileNo>85-11357</transferAgentFileNo>
            <transferAgentLei>N/A</transferAgentLei>
            <transferAgentRssdId>2748687</transferAgentRssdId>
            <transferAgentStateCountry transferAgentState="US-WI" transferAgentCountry="US"/>
            <isTransferAgentAffiliated>N</isTransferAgentAffiliated>
            <isTransferAgentSubAgent>N</isTransferAgentSubAgent>
          </transferAgent>
        </transferAgents>
        <isTransferAgentHiredOrTerminated>N</isTransferAgentHiredOrTerminated>
        <pricingServices>
          <pricingService>
            <pricingServiceName>IHS Markit Ltd.</pricingServiceName>
            <pricingServiceLei>549300HLPTRASHS0E726</pricingServiceLei>
            <pricingServiceRssdId>N/A</pricingServiceRssdId>
            <pricingServiceCountry>BM</pricingServiceCountry>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Bloomberg L.P.</pricingServiceName>
            <pricingServiceLei>549300B56MD0ZC402L06</pricingServiceLei>
            <pricingServiceRssdId>2217129</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>PricingDirect Inc.</pricingServiceName>
            <pricingServiceLei>549300WIC0TOJ7N7GD54</pricingServiceLei>
            <pricingServiceRssdId>3766080</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>ICE Data Pricing &amp; Reference Data, LLC</pricingServiceName>
            <pricingServiceLei>5493000NQ9LYLDBCTL34</pricingServiceLei>
            <pricingServiceRssdId>N/A</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Refinitiv US LLC</pricingServiceName>
            <pricingServiceLei>213800HQORQAP68CJJ04</pricingServiceLei>
            <pricingServiceRssdId>N/A</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Virtu Financial, Inc.</pricingServiceName>
            <pricingServiceLei>5493001OPW2K42CH3884</pricingServiceLei>
            <pricingServiceRssdId>N/A</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-NY" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
        </pricingServices>
        <isPricingServiceHiredOrTerminated>N</isPricingServiceHiredOrTerminated>
        <custodians>
          <custodian>
            <custodianName>U.S. Bank National Association</custodianName>
            <custodianLei>6BYL5QZYBDK8S7L73M02</custodianLei>
            <custodianRssdId>504713</custodianRssdId>
            <custodianStateCountry custodianState="US-OH" custodianCountry="US"/>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>N</isSubCustodian>
            <custodyType>Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))</custodyType>
          </custodian>
          <custodian>
            <custodianName>The Bank of New York Mellon</custodianName>
            <custodianLei>HPFHU0OQ28E4N0NFVK49</custodianLei>
            <custodianRssdId>3587146</custodianRssdId>
            <custodianStateCountry custodianState="US-NY" custodianCountry="US"/>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Royal Bank of Canada</custodianName>
            <custodianLei>ES7IP3U3RHIGC71XBU11</custodianLei>
            <custodianRssdId>N/A</custodianRssdId>
            <custodianCountry>CA</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Euroclear Bank SA/NV</custodianName>
            <custodianLei>549300OZ46BRLZ8Y6F65</custodianLei>
            <custodianRssdId>2937502</custodianRssdId>
            <custodianCountry>BE</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
        </custodians>
        <isCustodianHiredOrTerminated>N</isCustodianHiredOrTerminated>
        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
        <admins>
          <admin>
            <adminName>U.S. Bancorp Fund Services, LLC</adminName>
            <adminLei>N/A</adminLei>
            <adminRssdId>2748687</adminRssdId>
            <adminStateCountry adminState="US-WI" adminCountry="US"/>
            <isAdminAffiliated>N</isAdminAffiliated>
            <isAdminSubAdmin>N</isAdminSubAdmin>
          </admin>
        </admins>
        <isAdminHiredOrTerminated>N</isAdminHiredOrTerminated>
        <brokers>
          <broker>
            <brokerName>INSTINET LLC</brokerName>
            <brokerFileNo>8-23669</brokerFileNo>
            <brokerCrdNo>000007897</brokerCrdNo>
            <brokerLei>549300MGMN3RKMU8FT57</brokerLei>
            <brokerRssdId>N/A</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>1880.460000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>UBS SECURITIES LLC</brokerName>
            <brokerFileNo>8-22651</brokerFileNo>
            <brokerCrdNo>000007654</brokerCrdNo>
            <brokerLei>T6FIZBDPKLYJKFCRVK44</brokerLei>
            <brokerRssdId>1576959</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>1702.810000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>MORGAN STANLEY &amp; CO. LLC</brokerName>
            <brokerFileNo>8-15869</brokerFileNo>
            <brokerCrdNo>000008209</brokerCrdNo>
            <brokerLei>9R7GPTSO7KV3UQJZQ078</brokerLei>
            <brokerRssdId>1573239</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>1429.710000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>KNIGHT DIRECT LLC</brokerName>
            <brokerFileNo>8-66957</brokerFileNo>
            <brokerCrdNo>000135924</brokerCrdNo>
            <brokerLei>N/A</brokerLei>
            <brokerRssdId>N/A</brokerRssdId>
            <brokerStateCountry brokerState="US-NJ" brokerCountry="US"/>
            <grossCommission>802.860000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>LOOP CAPITAL MARKETS LLC</brokerName>
            <brokerFileNo>8-50140</brokerFileNo>
            <brokerCrdNo>000043098</brokerCrdNo>
            <brokerLei>254900FPPM2WN90D4786</brokerLei>
            <brokerRssdId>N/A</brokerRssdId>
            <brokerStateCountry brokerState="US-IL" brokerCountry="US"/>
            <grossCommission>721.800000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>SANFORD C. BERNSTEIN &amp; CO. LLC</brokerName>
            <brokerFileNo>8-52942</brokerFileNo>
            <brokerCrdNo>000104474</brokerCrdNo>
            <brokerLei>549300I7JYZHT7D5CO04</brokerLei>
            <brokerRssdId>N/A</brokerRssdId>
            <brokerStateCountry brokerState="US-TN" brokerCountry="US"/>
            <grossCommission>568.460000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>J.P. MORGAN SECURITIES LLC</brokerName>
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            <brokerCrdNo>000000079</brokerCrdNo>
            <brokerLei>ZBUT11V806EZRVTWT807</brokerLei>
            <brokerRssdId>1155420</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>384.610000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>GOLDMAN SACHS &amp; CO. LLC</brokerName>
            <brokerFileNo>8-129</brokerFileNo>
            <brokerCrdNo>000000361</brokerCrdNo>
            <brokerLei>FOR8UP27PHTHYVLBNG30</brokerLei>
            <brokerRssdId>1440528</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>2.160000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>LIQUIDNET INC.</brokerName>
            <brokerFileNo>8-52461</brokerFileNo>
            <brokerCrdNo>000103987</brokerCrdNo>
            <brokerLei>213800HSKBBO1GCVRG79</brokerLei>
            <brokerRssdId>3664104</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>1.250000000000</grossCommission>
          </broker>
        </brokers>
        <aggregateCommission>7494.120000000000</aggregateCommission>
        <principalAggregatePurchase>0.000000000000</principalAggregatePurchase>
        <isBrokerageResearchPayment>N</isBrokerageResearchPayment>
        <mnthlyAvgNetAssets>287058592.000000000000</mnthlyAvgNetAssets>
        <lineOfCredit hasLineOfCredit="Y">
          <lineOfCreditDetails>
            <lineOfCreditDetail>
              <isCreditLineCommitted>Uncommitted</isCreditLineCommitted>
              <lineOfCreditSize>75000000.000000000000</lineOfCreditSize>
              <lineOfCreditInstitutions>
                <lineOfCreditInstitution creditInstitutionName="U.S. Bank National Association "/>
              </lineOfCreditInstitutions>
              <sharedCreditType creditType="Shared">
                <creditUser fundName="Large Company Growth Portfolio" secFileNo="811-07076"/>
                <creditUser fundName="Large Company Value Portfolio" secFileNo="811-07076"/>
                <creditUser fundName="Small Company Growth Portfolio" secFileNo="811-07076"/>
                <creditUser fundName="Small Company Value Portfolio" secFileNo="811-07076"/>
                <creditUser fundName="Wilshire International Equity Fund" secFileNo="811-07076"/>
                <creditUser fundName="Wilshire Income Opportunities Fund" secFileNo="811-07076"/>
                <creditUser fundName="Wilshire Global Allocation Fund" secFileNo="811-07917"/>
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              <creditLineUsed isCreditLineUsed="Y" averageCreditLineUsed="41019.000000000000" daysCreditUsed="9"/>
            </lineOfCreditDetail>
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        <isSwingPricing>N</isSwingPricing>
      </managementInvestmentQuestion>
      <managementInvestmentQuestion>
        <mgmtInvFundName>Wilshire International Equity Fund</mgmtInvFundName>
        <mgmtInvSeriesId>S000019534</mgmtInvSeriesId>
        <mgmtInvLei>5493002FNXJ6S87GDQ54</mgmtInvLei>
        <isFirstFilingByFund>N</isFirstFilingByFund>
        <numAuthorizedClass>2</numAuthorizedClass>
        <numAddedClass>0</numAddedClass>
        <numTerminatedClass>0</numTerminatedClass>
        <sharesOutstandings>
          <sharesOutstanding sharesOutstandingClassName="Investment Class" sharesOutstandingClassId="C000065456" sharesOutstandingTickerSymbol="WLCTX"/>
          <sharesOutstanding sharesOutstandingClassName="Institutional Class" sharesOutstandingClassId="C000065457" sharesOutstandingTickerSymbol="WLTTX"/>
        </sharesOutstandings>
        <fundType>N/A</fundType>
        <isNonDiversifiedCompany>N</isNonDiversifiedCompany>
        <isForeignSubsidiary>N</isForeignSubsidiary>
        <isFundSecuritiesLending>Y</isFundSecuritiesLending>
        <fundLendSecurities didFundLendSecurities="Y">
          <isFundLiquidated>N</isFundLiquidated>
          <isFundAdverselyImpacted>N</isFundAdverselyImpacted>
        </fundLendSecurities>
        <securityLendings>
          <securityLending>
            <securitiesAgentName>U.S. Bank, N.A.</securitiesAgentName>
            <securitiesAgentLei>6BYL5QZYBDK8S7L73M02</securitiesAgentLei>
            <securitiesAgentRssdId>504713</securitiesAgentRssdId>
            <isSecuritiesAgentAffiliated>N</isSecuritiesAgentAffiliated>
            <securityAgentIdemnity isSecurityAgentIdemnity="Y">
              <idemnityProviders>
                <idemnityProvider idemnityProviderName="N/A" idemnityProviderLei="N/A" idemnityProviderRssdId="504713"/>
              </idemnityProviders>
              <didIndemnificationRights>N</didIndemnificationRights>
            </securityAgentIdemnity>
          </securityLending>
        </securityLendings>
        <collateralManagers>
          <collateralManager collateralManagerName="U.S. Bancorp Asset Management, Inc." collateralManagerLei="8KUMV9EIJ75IBFMLFD23" collateralManagerRssdId="3030503" isCollateralManagerAffliliated="Y" isCollateralManagerAffliliatedWithFund="N"/>
        </collateralManagers>
        <paymentToAgentManagers>
          <paymentToAgentManagerType>Revenue sharing split</paymentToAgentManagerType>
          <paymentToAgentManagerType>Cash collateral reinvestment fee</paymentToAgentManagerType>
        </paymentToAgentManagers>
        <avgPortfolioSecuritiesValue>460341.000000000000</avgPortfolioSecuritiesValue>
        <netIncomeSecuritiesLending>4278.000000000000</netIncomeSecuritiesLending>
        <relyOnRuleTypes>
          <relyOnRuleType>Rule 32a-4 (17 CFR 270.32a-4)</relyOnRuleType>
          <relyOnRuleType>Rule 18f-4 (17 CFR 270.18f-4)</relyOnRuleType>
        </relyOnRuleTypes>
        <isExpenseLimitationInPlace>Y</isExpenseLimitationInPlace>
        <isExpenseReducedOrWaived>Y</isExpenseReducedOrWaived>
        <isFeesWaivedRecoupable>Y</isFeesWaivedRecoupable>
        <isExpenseWaivedRecoupable>N</isExpenseWaivedRecoupable>
        <investmentAdvisers>
          <investmentAdviser>
            <investmentAdviserName>Wilshire Advisors LLC</investmentAdviserName>
            <investmentAdviserFileNo>801-36233</investmentAdviserFileNo>
            <investmentAdviserCrdNo>000006210</investmentAdviserCrdNo>
            <investmentAdviserLei>5493006KQ33M42BQX139</investmentAdviserLei>
            <investmentAdviserRssdId>N/A</investmentAdviserRssdId>
            <investmentAdviserStateCountry investmentAdviserState="US-CA" investmentAdviserCountry="US"/>
            <isInvestmentAdviserHired>N</isInvestmentAdviserHired>
          </investmentAdviser>
        </investmentAdvisers>
        <subAdvisers>
          <subAdviser>
            <subAdviserName>Pzena Investment Management, LLC</subAdviserName>
            <subAdviserFileNo>801-50838</subAdviserFileNo>
            <subAdviserCrdNo>000106847</subAdviserCrdNo>
            <subAdviserLei>6735QA45DYBXWQO11N07</subAdviserLei>
            <subAdviserRssdId>3457306</subAdviserRssdId>
            <isSubAdviserAffiliated>N</isSubAdviserAffiliated>
            <subAdviserStateCountry subAdviserState="US-NY" subAdviserCountry="US"/>
            <isSubAdviserHired>N</isSubAdviserHired>
          </subAdviser>
          <subAdviser>
            <subAdviserName>Los Angeles Capital Management LLC</subAdviserName>
            <subAdviserFileNo>801-60934</subAdviserFileNo>
            <subAdviserCrdNo>000119033</subAdviserCrdNo>
            <subAdviserLei>549300DZCL1LRBNVU327</subAdviserLei>
            <subAdviserRssdId>4327808</subAdviserRssdId>
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            <subAdviserStateCountry subAdviserState="US-CA" subAdviserCountry="US"/>
            <isSubAdviserHired>N</isSubAdviserHired>
          </subAdviser>
          <subAdviser>
            <subAdviserName>WCM Investment Management</subAdviserName>
            <subAdviserFileNo>801-11916</subAdviserFileNo>
            <subAdviserCrdNo>000104702</subAdviserCrdNo>
            <subAdviserLei>5493003P0SCEHNDSMX52</subAdviserLei>
            <subAdviserRssdId>5105021</subAdviserRssdId>
            <isSubAdviserAffiliated>N</isSubAdviserAffiliated>
            <subAdviserStateCountry subAdviserState="US-CA" subAdviserCountry="US"/>
            <isSubAdviserHired>N</isSubAdviserHired>
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          <subAdviser>
            <subAdviserName>Lazard Asset Management LLC</subAdviserName>
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            <subAdviserRssdId>3061981</subAdviserRssdId>
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            <subAdviserStateCountry subAdviserState="US-NY" subAdviserCountry="US"/>
            <isSubAdviserHired>N</isSubAdviserHired>
          </subAdviser>
          <subAdviser>
            <subAdviserName>Voya Investment Management Co. LLC</subAdviserName>
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            <subAdviserRssdId>N/A</subAdviserRssdId>
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            <subAdviserStateCountry subAdviserState="US-NY" subAdviserCountry="US"/>
            <isSubAdviserHired>N</isSubAdviserHired>
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        </subAdvisers>
        <transferAgents>
          <transferAgent>
            <transferAgentName>U.S. Bancorp Fund Services, LLC</transferAgentName>
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            <transferAgentLei>N/A</transferAgentLei>
            <transferAgentRssdId>2748687</transferAgentRssdId>
            <transferAgentStateCountry transferAgentState="US-WI" transferAgentCountry="US"/>
            <isTransferAgentAffiliated>N</isTransferAgentAffiliated>
            <isTransferAgentSubAgent>N</isTransferAgentSubAgent>
          </transferAgent>
        </transferAgents>
        <isTransferAgentHiredOrTerminated>N</isTransferAgentHiredOrTerminated>
        <pricingServices>
          <pricingService>
            <pricingServiceName>IHS Markit Ltd.</pricingServiceName>
            <pricingServiceLei>549300HLPTRASHS0E726</pricingServiceLei>
            <pricingServiceRssdId>N/A</pricingServiceRssdId>
            <pricingServiceCountry>BM</pricingServiceCountry>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Bloomberg L.P.</pricingServiceName>
            <pricingServiceLei>549300B56MD0ZC402L06</pricingServiceLei>
            <pricingServiceRssdId>2217129</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>PricingDirect Inc.</pricingServiceName>
            <pricingServiceLei>549300WIC0TOJ7N7GD54</pricingServiceLei>
            <pricingServiceRssdId>3766080</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>ICE Data Pricing &amp; Reference Data, LLC</pricingServiceName>
            <pricingServiceLei>5493000NQ9LYLDBCTL34</pricingServiceLei>
            <pricingServiceRssdId>N/A</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Refinitiv US LLC</pricingServiceName>
            <pricingServiceLei>213800HQORQAP68CJJ04</pricingServiceLei>
            <pricingServiceRssdId>N/A</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Virtu Financial, Inc.</pricingServiceName>
            <pricingServiceLei>5493001OPW2K42CH3884</pricingServiceLei>
            <pricingServiceRssdId>N/A</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-NY" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
        </pricingServices>
        <isPricingServiceHiredOrTerminated>N</isPricingServiceHiredOrTerminated>
        <custodians>
          <custodian>
            <custodianName>U.S. Bank National Association</custodianName>
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            <custodianStateCountry custodianState="US-OH" custodianCountry="US"/>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>N</isSubCustodian>
            <custodyType>Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))</custodyType>
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          <custodian>
            <custodianName>The Bank of New York Mellon</custodianName>
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            <custodianStateCountry custodianState="US-NY" custodianCountry="US"/>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
          </custodian>
          <custodian>
            <custodianName>Royal Bank of Canada</custodianName>
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            <custodianCountry>CA</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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          <custodian>
            <custodianName>Euroclear Bank SA/NV</custodianName>
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            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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        <isCustodianHiredOrTerminated>N</isCustodianHiredOrTerminated>
        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
        <admins>
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            <adminName>U.S. Bancorp Fund Services, LLC</adminName>
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            <adminStateCountry adminState="US-WI" adminCountry="US"/>
            <isAdminAffiliated>N</isAdminAffiliated>
            <isAdminSubAdmin>N</isAdminSubAdmin>
          </admin>
        </admins>
        <isAdminHiredOrTerminated>N</isAdminHiredOrTerminated>
        <brokers>
          <broker>
            <brokerName>INSTINET LLC</brokerName>
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            <brokerRssdId>N/A</brokerRssdId>
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          <broker>
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            <grossCommission>13165.690000000000</grossCommission>
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          <broker>
            <brokerName>BARCLAYS CAPITAL INC.</brokerName>
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            <brokerRssdId>1146316</brokerRssdId>
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            <grossCommission>11885.460000000000</grossCommission>
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          <broker>
            <brokerName>SG AMERICAS SECURITIES LLC</brokerName>
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          <broker>
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            <brokerRssdId>N/A</brokerRssdId>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
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          <principalTransaction>
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          <principalTransaction>
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        <isSwingPricing>N</isSwingPricing>
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      <managementInvestmentQuestion>
        <mgmtInvFundName>Wilshire Income Opportunities Fund</mgmtInvFundName>
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        <mgmtInvLei>549300UBZCC7LD138K71</mgmtInvLei>
        <isFirstFilingByFund>N</isFirstFilingByFund>
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        <numTerminatedClass>0</numTerminatedClass>
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        <isNonDiversifiedCompany>N</isNonDiversifiedCompany>
        <isForeignSubsidiary>N</isForeignSubsidiary>
        <isFundSecuritiesLending>Y</isFundSecuritiesLending>
        <fundLendSecurities didFundLendSecurities="Y">
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          <isFundAdverselyImpacted>N</isFundAdverselyImpacted>
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            <securitiesAgentName>U.S. Bank, N.A.</securitiesAgentName>
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            <isSecuritiesAgentAffiliated>N</isSecuritiesAgentAffiliated>
            <securityAgentIdemnity isSecurityAgentIdemnity="Y">
              <idemnityProviders>
                <idemnityProvider idemnityProviderName="N/A" idemnityProviderLei="N/A" idemnityProviderRssdId="504713"/>
              </idemnityProviders>
              <didIndemnificationRights>N</didIndemnificationRights>
            </securityAgentIdemnity>
          </securityLending>
        </securityLendings>
        <collateralManagers>
          <collateralManager collateralManagerName="U.S. Bancorp Asset Management, Inc." collateralManagerLei="8KUMV9EIJ75IBFMLFD23" collateralManagerRssdId="3030503" isCollateralManagerAffliliated="Y" isCollateralManagerAffliliatedWithFund="N"/>
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        <paymentToAgentManagers>
          <paymentToAgentManagerType>Revenue sharing split</paymentToAgentManagerType>
          <paymentToAgentManagerType>Cash collateral reinvestment fee</paymentToAgentManagerType>
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        <netIncomeSecuritiesLending>7077.000000000000</netIncomeSecuritiesLending>
        <relyOnRuleTypes>
          <relyOnRuleType>Rule 32a-4 (17 CFR 270.32a-4)</relyOnRuleType>
          <relyOnRuleType>Rule 18f-4 (17 CFR 270.18f-4)</relyOnRuleType>
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        <isExpenseLimitationInPlace>Y</isExpenseLimitationInPlace>
        <isExpenseReducedOrWaived>Y</isExpenseReducedOrWaived>
        <isFeesWaivedRecoupable>Y</isFeesWaivedRecoupable>
        <isExpenseWaivedRecoupable>N</isExpenseWaivedRecoupable>
        <investmentAdvisers>
          <investmentAdviser>
            <investmentAdviserName>Wilshire Advisors LLC</investmentAdviserName>
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            <isInvestmentAdviserHired>N</isInvestmentAdviserHired>
          </investmentAdviser>
        </investmentAdvisers>
        <subAdvisers>
          <subAdviser>
            <subAdviserName>Manulife Asset Management (US) LLC</subAdviserName>
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            <subAdviserLei>549300ZKXV1OCZQWDK34</subAdviserLei>
            <subAdviserRssdId>N/A</subAdviserRssdId>
            <isSubAdviserAffiliated>N</isSubAdviserAffiliated>
            <subAdviserStateCountry subAdviserState="US-MA" subAdviserCountry="US"/>
            <isSubAdviserHired>N</isSubAdviserHired>
          </subAdviser>
          <subAdviser>
            <subAdviserName>DoubleLine Capital LP</subAdviserName>
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            <subAdviserRssdId>4367662</subAdviserRssdId>
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            <subAdviserStateCountry subAdviserState="US-FL" subAdviserCountry="US"/>
            <isSubAdviserHired>N</isSubAdviserHired>
          </subAdviser>
          <subAdviser>
            <subAdviserName>Voya Investment Management Co. LLC</subAdviserName>
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            <subAdviserCrdNo>000106494</subAdviserCrdNo>
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            <subAdviserStateCountry subAdviserState="US-NY" subAdviserCountry="US"/>
            <isSubAdviserHired>N</isSubAdviserHired>
          </subAdviser>
        </subAdvisers>
        <transferAgents>
          <transferAgent>
            <transferAgentName>U.S. Bancorp Fund Services, LLC</transferAgentName>
            <transferAgentFileNo>85-11357</transferAgentFileNo>
            <transferAgentLei>N/A</transferAgentLei>
            <transferAgentRssdId>2748687</transferAgentRssdId>
            <transferAgentStateCountry transferAgentState="US-WI" transferAgentCountry="US"/>
            <isTransferAgentAffiliated>N</isTransferAgentAffiliated>
            <isTransferAgentSubAgent>N</isTransferAgentSubAgent>
          </transferAgent>
        </transferAgents>
        <isTransferAgentHiredOrTerminated>N</isTransferAgentHiredOrTerminated>
        <pricingServices>
          <pricingService>
            <pricingServiceName>IHS Markit Ltd.</pricingServiceName>
            <pricingServiceLei>549300HLPTRASHS0E726</pricingServiceLei>
            <pricingServiceRssdId>N/A</pricingServiceRssdId>
            <pricingServiceCountry>BM</pricingServiceCountry>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Bloomberg L.P.</pricingServiceName>
            <pricingServiceLei>549300B56MD0ZC402L06</pricingServiceLei>
            <pricingServiceRssdId>2217129</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>PricingDirect Inc.</pricingServiceName>
            <pricingServiceLei>549300WIC0TOJ7N7GD54</pricingServiceLei>
            <pricingServiceRssdId>3766080</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>ICE Data Pricing &amp; Reference Data, LLC</pricingServiceName>
            <pricingServiceLei>5493000NQ9LYLDBCTL34</pricingServiceLei>
            <pricingServiceRssdId>N/A</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Refinitiv US LLC</pricingServiceName>
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            <pricingServiceRssdId>N/A</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Virtu Financial, Inc.</pricingServiceName>
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            <pricingServiceRssdId>N/A</pricingServiceRssdId>
            <pricingServiceStateCountry pricingServiceState="US-NY" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
        </pricingServices>
        <isPricingServiceHiredOrTerminated>N</isPricingServiceHiredOrTerminated>
        <custodians>
          <custodian>
            <custodianName>U.S. Bank National Association</custodianName>
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            <custodyType>Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))</custodyType>
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          <custodian>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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          <custodian>
            <custodianName>Royal Bank of Canada</custodianName>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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          <custodian>
            <custodianName>Euroclear Bank SA/NV</custodianName>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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        <isCustodianHiredOrTerminated>N</isCustodianHiredOrTerminated>
        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
        <admins>
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            <adminName>U.S. Bancorp Fund Services, LLC</adminName>
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        <brokers>
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        <isSwingPricing>N</isSwingPricing>
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    <exchangeSeriesInfo/>
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      <isIPAReportInternalControl>true</isIPAReportInternalControl>
      <isInfoRequiredEO>true</isInfoRequiredEO>
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    <signature registrantSignedName="Wilshire Mutual Funds Inc" signedDate="2026-03-12" signature="/s/ Gaurav Chopra" title="Assistant Treasurer"/>
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</edgarSubmission>
