SecProbe.io

CORRESP
1
filename1.htm

Wilshire
wShares Enhanced Gold Trust

2
Park Avenue, 20th Floor

New
York, New York 10016

February 11,
2021

Via
EDGAR

Securities
and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

 Re: Wilshire
                                         wShares Enhanced Gold Trust

                                                                                Amendment
                                         No.5  to Registration Statement on Form S-1

                                                                                File
                                         No. 333-235913

                                                                                Request
                                         for Acceleration

Ladies
and Gentlemen:

Pursuant
to Rule 461 promulgated under the Securities Act of 1933, Wilshire wShares Enhanced Gold Trust (the “Trust”)
hereby respectfully requests that the Securities and Exchange Commission (“Commission”) accelerate the effective date
of the above-referenced Registration Statement on Form S-1 (File No. 333-235913), as amended (the “Registration
Statement”), so that it may become effective at 12:00 p.m. Eastern Time on February 16, 2021, or as soon thereafter
as practicable.

Sincerely,

Wilshire
Phoenix Funds LLC, as Sponsor of the Trust

/s/
William Cai

William
Cai

Partner