-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, NXaTKvKnFssjo54gfNufenpc4rnAoDrIvpGO1NwPXDZlhr+2rJZXh4VwhgbAomE8 FnLDUNJ73FamNgPQA5kELQ== 0001144204-09-002564.txt : 20090814 0001144204-09-002564.hdr.sgml : 20090814 20090120123924 ACCESSION NUMBER: 0001144204-09-002564 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090120 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WILSHIRE ENTERPRISES INC CENTRAL INDEX KEY: 0000107454 STANDARD INDUSTRIAL CLASSIFICATION: OPERATORS OF APARTMENT BUILDINGS [6513] IRS NUMBER: 840513668 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 GATEWAY CENTER, CITY: NEWARK STATE: NJ ZIP: 07102 BUSINESS PHONE: 2014202796 MAIL ADDRESS: STREET 1: 1 GATEWAY CENTER, CITY: NEWARK STATE: NJ ZIP: 07102 FORMER COMPANY: FORMER CONFORMED NAME: WILSHIRE OIL CO OF TEXAS DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

LOWENSTEIN SANDLER PC

65 LIVINGSTON AVENUE

ROSELAND, NEW JERSEY 07068

(973) 597-2500

January 20, 2009

Via EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Attention: Filing Desk

	Re:	Wilshire Enterprises, Inc.
		Preliminary Proxy Statement

Dear Sir or Madam:

On behalf of our client, Wilshire Enterprises, Inc. (the "Company"), a preliminary proxy statement was filed on January 16, 2009. Pursuant to Rule 14a-6(i)(2), no fee is due in connection with this filing. The Company would like to mail the proxy statement, in definitive form, to stockholders as soon as practicable after the Staff has completed its review.

Please contact the undersigned at (973) 597-2470 (fax at (973) 597-2471) or Laura Kuntz at (973) 597-2398 (fax at (973) 597-2399) if there are any questions or comments with respect to the proxy statement.

Very truly yours,

/s/ Jeffrey M. Shapiro

Jeffrey M. Shapiro

cc:	Laura R. Kuntz, Esq.
	Peter H. Ehrenberg, Esq.

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