Exhibit 16.1

                                ERNST & YOUNG LLP         Phone: (212) 773-3000
                                 5 Times Square
                               New York, NY 10036





June 25, 2004



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549


Gentlemen:

We have read Item 4 of Form 8-K dated May 14, 2004, of Wilshire Enterprises,
Inc. and are in agreement with the statements contained in the four paragraphs
on page two therein.

Regarding the Registrant's statement concerning the material weakness in
internal controls relating to the oil and gas business included in the third
paragraph on page two therein, we had considered such matter in determining the
nature, timing and extent of procedures performed in our audit of the
Registrant's 2003 financial statements.

We informed the Registrant on May 14, 2004 that we would not accept
reappointment as auditors regarding the Registrant's 2004 financial statements
and our client-auditor relationship would cease no later than upon the
Registrant's filing of Form 10-Q for quarter ending June 30, 2004.


                                            Sincerely,


                                            /s/ ERNST & YOUNG LLP