WILSHIRE TARGET FUNDS INC
24F-2NT, 1999-11-24
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 24F-2
Annual Notice of Securities Sold
Pursuant to Rule 24f-2

Read instructions at end of Form before preparing
Form.  Please print or type.


1.		Name and address of issuer:

	Wilshire Target Funds, Inc.
	c/o First Data Investor Services Group, Inc.
	101 Federal Street
	Boston, MA 02110

2.	The name of each series or class of securities
for which this Form is filed (If the Form is being
filed for all series and classes of securities of the
issuer, check the box but do not list series or
classes: ?


3.	Investment Company Act File Number:	811-7076


		Securities Act File Number:			33-
50390


4(a).	Last day of fiscal year for which this Form
is filed:

		August 31, 1999

4(b).		Check box if this Form is being filed
late (i.e., more than 90 calendar days after the end
of the issuer's fiscal year).  (See Instruction A.2)

Note:  If the Form is being filed late, interest must
be paid on the registration fee due.4(c).		Check box if this is the
last time the issuer will be filing this Form

5.	Calculation of registration fee:

	(i)	Aggregate sale price of securities sold
during the
		fiscal year pursuant to section 24(f):
	$693,618,065

	(ii)	Aggregate price of securities redeemed or
		repurchased during the fiscal year:
	$227,390,995

	(iii)	Aggregate price of securities redeemed
or
		repurchased during any prior fiscal year
ending
		no earlier than October 11, 1995 that were
not
		previously used to reduce registration fees
		payable to the Commission:	$ 23,376,932


	(iv)	Total available redemption credits (add
items
		5(ii) and 5(iii):	$250,767,927

	(v)	Net sales - if Item 5(i) is greater than
item 5(iv)
		[subtract Item 5(iv) from Item 5(i)]:
	$442,850,138

	(vi)	Redemption credits available for use in
future
		years - if item 5(i) is less than Item 5(iv)
		[subtract Item 5(iv) from Item 5(i)]:	$ (-
0-)

	(vii)	Multiplier for determining registration
fee (See
		Instruction C.9):	x000278

	(viii)	Registration fee due [multiply Item
5(v) by Item
		5(vii)] (enter "0" if no fee is due):
=$123,112.34


6.	Prepaid Shares

	If the response to item 5(i) was determined by
deducting an amount of securities that were registered
under the Securities Act of 1933 pursuant to rule 24e-
2 as in effect before [effective date of recision of
rule 24e-2], then report the amount of securities
(number of shares or other units) deducted here:  0.
If there is a number of shares or other units that
were registered pursuant to rule 24e-2 remaining
unsold at the end of the fiscal year for which this
form is filed that are available for use by the issuer
in future fiscal years, then state that number here:
0.

7.	Interest due - if this Form is being filed more
than 90 days after the end of the issuer's 	fiscal
year (see instruction D):
		+$       0

8.	Total of the amount of the registration fee due
plus any interest due
	[line 5(viii) plus line 7]:	=$123,112.34

9.	Date the registration fee and any interest
payment was sent to the
	Commission's lockbox depository:

		Method of Delivery:

			X	Wire Transfer
				Mail or other means


SIGNATURES

This report has been signed below by the following
persons on behalf of the issuer and in the capacities
and on the date indicated.
By (Signature and Title)* 	/s/ Julie A. Tedesco

	Julie A. Tedesco
			     	Vice-President


Date  November 23, 1999
*Please print the name and title of the signing
officer below the signature.

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