-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 S87nHxlW08fm9MKSbSBet6WsoH1inXYwXwIHfJQfoUpnB0ykGkvLu23bQu0jk55O
 T4W65aCwUFahjPMwNvPzJw==

<SEC-DOCUMENT>0001005150-04-000301.txt : 20040217
<SEC-HEADER>0001005150-04-000301.hdr.sgml : 20040216
<ACCEPTANCE-DATETIME>20040217080051
ACCESSION NUMBER:		0001005150-04-000301
CONFORMED SUBMISSION TYPE:	3/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20020715
FILED AS OF DATE:		20040217

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WILSHIRE OIL CO OF TEXAS
		CENTRAL INDEX KEY:			0000107454
		STANDARD INDUSTRIAL CLASSIFICATION:	DRILLING OIL & GAS WELLS [1381]
		IRS NUMBER:				840513668
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		921 BERGEN AVE
		CITY:			JERSEY CITY
		STATE:			NJ
		ZIP:			07306-4204
		BUSINESS PHONE:		2014202796

	MAIL ADDRESS:	
		STREET 1:		921 BERGEN AVENUE
		CITY:			JERSEY CITY
		STATE:			NJ
		ZIP:			07306

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			KUPPERMAN PHILIP G
		CENTRAL INDEX KEY:			0001178470

	FILING VALUES:
		FORM TYPE:		3/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04673
		FILM NUMBER:		04602394

	BUSINESS ADDRESS:	
		STREET 1:		C/O WILSHIRE OIL CO OF TEXAS
		CITY:			JERSEY CITY
		STATE:			NJ
		ZIP:			07306
		BUSINESS PHONE:		2014202796

	MAIL ADDRESS:	
		STREET 1:		313 LONGBOW DRIVE
		CITY:			FRANKLIN LAKES
		STATE:			NJ
		ZIP:			07417
</SEC-HEADER>
<DOCUMENT>
<TYPE>3/A
<SEQUENCE>1
<FILENAME>e3826-3_ex.xml
<DESCRIPTION>FORM 3/A
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0201</schemaVersion>

    <documentType>3/A</documentType>

    <periodOfReport>2002-07-15</periodOfReport>

    <dateOfOriginalSubmission>2002-07-23</dateOfOriginalSubmission>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000107454</issuerCik>
        <issuerName>WILSHIRE OIL CO OF TEXAS</issuerName>
        <issuerTradingSymbol>WOC</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001178470</rptOwnerCik>
            <rptOwnerName>KUPPERMAN PHILIP G</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O WILSHIRE ENTERPRISES, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>921 BERGEN AVENUE</rptOwnerStreet2>
            <rptOwnerCity>JERSEY CITY</rptOwnerCity>
            <rptOwnerState>NJ</rptOwnerState>
            <rptOwnerZipCode>07306</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>President, COO, CFO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>3.32</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2012-07-15</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>250000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">125,000 of the stock optional vest on July 1, 2003; the remainder vest on July 1, 2004.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Philip G. Kupperman</signatureName>
        <signatureDate>2004-02-13</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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