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vedderprice.com

Renee M. Hardt

Shareholder

+1 312 609 7616

rhardt@vedderprice.com

October 29, 2020

Via Edgar

Securities and Exchange Commission

100 F Street NE

Washington, DC 20549

Re:    Definitive Proxy Materials for Wilshire Mutual Funds, Inc. (“Registrant”)

File No.: 811-07076                                            

To the Commission:

On behalf of the Registrant, electronically transmitted herewith is the Registrant’s Definitive Proxy Statement on Schedule 14A in connection with certain matters to be voted upon by shareholders of the Registrant and the series thereof.

Please call the undersigned at (312) 609-7616 or Kelly Pendergast Carr at (312) 609-7719 with any questions or comments regarding this filing.

Very truly yours,

/s/ Renee M. Hardt

Renee M. Hardt

RMH/kpc

222 North LaSalle Street | Chicago, Illinois 60601 | T +1 312 609 7500 | F +1 312 609 5005

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