<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/seventeenafiler" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>X-17A-5</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <filerCik>0000921452</filerCik>
          <filerCcc>XXXXXXXX</filerCcc>
        </filerCredentials>
        <confirming008CopyNumber>008-47101</confirming008CopyNumber>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <returnCopyFlag>true</returnCopyFlag>
        <confirmingCopyFlag>true</confirmingCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
      </flags>
    </filerInfo>
  </headerData>
  <formData>
    <submissionInformation>
      <periodBegin>09-01-2024</periodBegin>
      <periodEnd>08-31-2025</periodEnd>
      <typeOfRegistrant>
        <typeOfBDRegistrant>Broker-dealer</typeOfBDRegistrant>
      </typeOfRegistrant>
      <materialWeakness>N</materialWeakness>
    </submissionInformation>
    <registrantIdentification>
      <brokerDealerName>WNC CAPITAL CORPORATION</brokerDealerName>
      <businessAddress>
        <com:street1>17782 SKYPARK CIRCLE</com:street1>
        <com:city>IRVINE</com:city>
        <com:stateOrCountry>CA</com:stateOrCountry>
        <com:zipCode>92614-6404</com:zipCode>
      </businessAddress>
      <contactPersonName>Bradley Vallejo</contactPersonName>
      <contactPersonPhoneNumber>9492368137</contactPersonPhoneNumber>
    </registrantIdentification>
    <accountantIdentification>
      <accountantName>Novogradac &amp; Company, LLC</accountantName>
      <accountantAddress>
        <com:street1>1255 Treat Blvd.</com:street1>
        <com:street2>Suite 410</com:street2>
        <com:city>Walnut Creek</com:city>
        <com:stateOrCountry>CA</com:stateOrCountry>
        <com:zipCode>94597</com:zipCode>
      </accountantAddress>
      <accountantType>Certified Public Accountant</accountantType>
    </accountantIdentification>
    <oathSignature>
      <signPersonName>Bradley Vallejo</signPersonName>
      <entityName>WNC CAPITAL CORPORATION</entityName>
      <signDate>08-31-2025</signDate>
      <signature>Bradley Vallejo</signature>
      <oathTitle>CCO</oathTitle>
    </oathSignature>
  </formData>
</edgarSubmission>
