January 6, 1998
VIA EDGAR
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
ATTN: Office of Filings, Information and Consumer Services
RE: Wilshire Target Funds, Inc. (the "Fund")
File No. 811-7076
Gentlemen:
Pursuant to Rule 497(j) under the Securities Act of 1933,
as amended, please accept this letter as certification that the
prospectuses and statements of additional information for the
above-referenced Fund do not differ from that contained in Post-
Effective Amendment No. 12 (the "Amendment") to the Fund's
Registration Statement on Form N-1A. This Amendment was filed
electronically on December 29, 1997 as Accession No. 0000927405-
97-000495.
Any comments on this filing should be directed to Raina
Williams, Paralegal at (617) 573-1587.
Please return an electronic transmittal as evidence of your
receipt of this filing.
Very truly yours,
/s/ Julie A. Tedesco
Julie A. Tedesco
Counsel
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