# EDGAR Filing Document

**Accession Number:** 0001807333
**File Stem:** 0002048251-26-002365
**Filing Date:** 2026-3
**Character Count:** 7528
**Document Hash:** 0cd07e4ca78323b5c1e9f8ce7401d250
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0002048251-26-002365.hdr.sgml**: 20260319

**ACCESSION NUMBER**: 0002048251-26-002365

**CONFORMED SUBMISSION TYPE**: NPORT-P/A

**PUBLIC DOCUMENT COUNT**: 1

**CONFORMED PERIOD OF REPORT**: 20230930

**FILED AS OF DATE**: 20260319

**DATE AS OF CHANGE**: 20260319

**PERIOD START**: 20240331

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Wilshire Private Assets Master Fund
- **CENTRAL INDEX KEY:** 0001807333

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** NPORT-P/A
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-23607
- **FILM NUMBER:** 26773412

**BUSINESS ADDRESS:**
- **STREET 1:** ONE FREEDOM VALLEY DRIVE
- **CITY:** OAKS
- **STATE:** PA
- **ZIP:** 19456
- **BUSINESS PHONE:** 610-676-1000

**MAIL ADDRESS:**
- **STREET 1:** ONE FREEDOM VALLEY DRIVE
- **CITY:** OAKS
- **STATE:** PA
- **ZIP:** 19456

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Delaware Wilshire Private Markets Master Fund
- **DATE OF NAME CHANGE:** 20200320

## Form NPORT-P: Monthly Portfolio Investments Report

### NPORT-P: Part A: General Information

**Item A.1. Information about the Registrant.**

- **a. Name of Registrant:** Wilshire Private Assets Master Fund

- **b. Investment Company Act file number:** 811-23607

- **c. CIK number of Registrant:** 0001807333

- **d. LEI of Registrant:** 549300G16JRWI5O36637

- **e. Address and telephone number of Registrant.**

  - **Street Address 1:** ONE FREEDOM VALLEY DRIVE

  - **City:** OAKS

  - **State:** PA

  - **Foreign country:** US

  - **Zip / Postal Code:** 19456

  - **Telephone number:** 6106761000

**Item A.2. Information about the Series.**

- **a. Name of Series:** Wilshire Private Assets Master Fund

- **c. LEI of Series:** 549300G16JRWI5O36637

**Item A.3. Reporting period.**

- **a. Date of fiscal year-end:** 2024-03-31

- **b. Date as of which information is reported:** 2023-09-30

**Item A.4. Final filing**

Does the Fund anticipate that this will be its final filing on Form N-PORT? **No**

### Fund Information

**Total Assets:** $30633275.55

**Total Liabilities:** $418848.14

**Net Assets:** $30214427.41

**Monthly Return Information**

| Class        | Month 1 Return (%)   | Month 2 Return (%)   | Month 3 Return (%)   |
|:---|:---|:---|:---|
| Class ID N/A | -0.52%               | 1.42%                | 0.62%                |

**Monthly Gains & Losses**

| Period   | Net Realized Gain/Loss   | Net Unrealized Appreciation/Depreciation   |
|:---|:---|:---|
| Month 1  | $129963.91               | $-170863.40                                |
| Month 2  | $0.00                    | $652348.20                                 |
| Month 3  | $0.00                    | $85270.36                                  |

### Schedule of Portfolio Investments

| Name                                               | Title                                                               | Identifiers                  | Payoff Profile   | Asset Category   | Issuer Category   | Country   |   Balance | Units   | Value (USD)   | % of Net Assets   | Maturity Date   | Coupon Type   | Annualized Rate (%)   | Restricted?   |   Fair Value Level | Lending Status   |
|:---|:---|:---|:---|:---|:---|:---|---:|:---|:---|:---|:---|:---|:---|:---|---:|:---|
| BUHUOVC LP                                         | BUHUOVC LP PRIVATE EQUITY FUND                                      | CUSIP: 96BUH0001<br>LEI: N/A | Long             | EC               |  | US        |   6440606 | NS      | $8462002.96   | 28.01%            |  |  |  | No            |                  1 | On Loan: No      |
| Basalt Infrastructure Partners II C L.P.           | Basalt Infrastructure Partners II C L.P. PRIVATE EQUITY FUND        | CUSIP: 96MSCGZU1<br>LEI: N/A | Long             | EC               |  | US        |   4132713 | NS      | $4215908.82   | 13.95%            |  |  |  | No            |                  3 | On Loan: No      |
| Brevet Direct Lending Short Duration Fund LTD      | Brevet Direct Lending Short Duration Fund LTD PRIVATE EQUITY FUND   | CUSIP: 96BREV001<br>LEI: N/A | Long             | EC               |  | US        |   2000000 | NS      | $2050902.00   | 6.79%             |  |  |  | No            |                  1 | On Loan: No      |
| FIRST AMERICAN GOVERNMENT OBLIGATIONS FUND CLASS X | FIRST AMERICAN GOVERNMENT OBLIGATIONS FUND CLASS X CLASS X          | CUSIP: 31846V336<br>LEI: N/A | Long             | STIV             |  | US        |   1480704 | PA      | $1480703.88   | 4.90%             |  |  |  | No            |                  2 | On Loan: No      |
| Graphite Capital Partners VII A                    | Graphite Capital Partners VII A PRIVATE EQUITY FUND                 | CUSIP: N/A<br>LEI: N/A       | Long             | EC               |  | GB        |     79951 | NS      | $144678.81    | 0.48%             |  |  |  | No            |                  1 | On Loan: No      |
| Graphite Capital Partners VII C                    | Graphite Capital Partners VII C PRIVATE EQUITY FUND                 | CUSIP: N/A<br>LEI: N/A       | Long             | EC               |  | GB        |     26380 | NS      | $32718.92     | 0.11%             |  |  |  | No            |                  1 | On Loan: No      |
| Graphite Capital Partners VIII B LP                | Graphite Capital Partners VIII B LP PRIVATE EQUITY FUND             | CUSIP: N/A<br>LEI: N/A       | Long             | EC               |  | GB        |    234495 | NS      | $397134.57    | 1.31%             |  |  |  | No            |                  1 | On Loan: No      |
| Graphite Capital Partners VIII D LP                | Graphite Capital Partners VIII D LP PRIVATE EQUITY FUND             | CUSIP: N/A<br>LEI: N/A       | Long             | EC               |  | GB        |   1269497 | NS      | $2357986.26   | 7.80%             |  |  |  | No            |                  1 | On Loan: No      |
| Graphite Capital Partners VIII Top Up Fund B LP    | Graphite Capital Partners VIII Top Up Fund B LP PRIVATE EQUITY FUND | CUSIP: N/A<br>LEI: N/A       | Long             | EC               |  | GB        |    134590 | NS      | $423606.31    | 1.40%             |  |  |  | No            |                  1 | On Loan: No      |
| H.I.G. Bayside Loan Opportunity Feeder Fund VI     | H.I.G. Bayside Loan Opportunity Feeder Fund VI PRIVATE EQUITY FUND  | CUSIP: N/A<br>LEI: N/A       | Long             | EC               |  | US        |   2572638 | NS      | $2398984.76   | 7.94%             |  |  |  | No            |                  1 | On Loan: No      |
| Linden Structured Capital Fund LP                  | Linden Structured Capital Fund LP PRIVATE EQUITY FUND               | CUSIP: N/A<br>LEI: N/A       | Long             | EC               |  | US        |   6160538 | NS      | $7557877.23   | 25.01%            |  |  |  | No            |                  1 | On Loan: No      |
| RCP MB Investments B, L.P.                         | RCP MB Investments B, L.P. PRIVATE EQUITY FUND                      | CUSIP: 99RCP2021<br>LEI: N/A | Long             | EC               |  | US        |   1002265 | NS      | $1104683.45   | 3.66%             |  |  |  | No            |                  1 | On Loan: No      |

### Signature

**Date Signed:** 2026-03-19

**Name of Applicant:** Wilshire Private Assets Master Fund

**Signature:** Andy Metzger

**Name of Signer:** Andy Metzger

**Title:** CFO