{"url_path":"/sec/whlrl/10-q/2026/item-6","section_key":"item-6","section_title":"Item 6 Exhibits.","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-08","source_url":"https://www.sec.gov/Archives/edgar/data/1527541/0001527541-26-000128-index.html","accession_number":"0001527541-26-000128","cik":"0001527541","ticker":"WHLR","issuer_name":"Wheeler Real Estate Investment Trust, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1527541/0001527541-26-000128-index.html","primary_entity_key":"0001527541","primary_entity_name":"Wheeler Real Estate Investment Trust, Inc."},"word_count":355,"has_tables":true,"body_markdown":"Item 6.    Exhibits.\n\n    \n\nIncorporated by Reference\n\nItem  Title of DescriptionFormFiling Date\n\n3.1\n[Articles of Amendment of Wheeler Real Estate Investment Trust, Inc., filed with SDAT on January 14, 2026](https://www.sec.gov/Archives/edgar/data/1527541/000152754126000011/ex31reversestocksplit-janu.htm)\nCurrent Report on Form 8-KJanuary 14, 2026\n\n3.2\n[Articles of Amendment of Wheeler Real Estate Investment Trust, Inc., filed with SDAT on January 14, 2026](https://www.sec.gov/Archives/edgar/data/1527541/000152754126000011/ex32parvaluereduction-janu.htm)\nCurrent Report on Form 8-KJanuary 14, 2026\n\n3.3\n[Articles of Amendment of Wheeler Real Estate Investment Trust, Inc., filed with SDAT on April 13, 2026](https://www.sec.gov/Archives/edgar/data/1527541/000152754126000100/ex31reversestocksplit-apri.htm)\nCurrent Report on Form 8-KApril 13, 2026\n\n3.4\n[Articles of Amendment of Wheeler Real Estate Investment Trust, Inc., filed with SDAT on April 13, 2026](https://www.sec.gov/Archives/edgar/data/1527541/000152754126000100/ex32parvaluereduction-apri.htm)\nCurrent Report on Form 8-KApril 13, 2026\n\n4.1†\n[Form of Certificate of Common Stock of Wheeler Real Estate Investment Trust, Inc.](ex41formofcertificateofcom.htm)\n\n31.1†\n[Certification of the Chief Executive Officer of Wheeler Real Estate Investment Trust, Inc. pursuant to Rule 13a-14 of the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.](ex311q12026.htm)\n\n31.2†\n[Certification of the Chief Accounting Officer of Wheeler Real Estate Investment Trust, Inc. pursuant to Rule 13a-14 of the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.](ex312q12026.htm)\n\n32.1†\n[Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.](ex32q12026.htm)\n\n32.2†\n[Certification of Chief Accounting Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.](ex32q12026.htm)\n\n101.INS XBRL†Instance Document.\n\n101.SCH†XBRL Taxonomy Extension Schema Document.\n\n101.CAL†XBRL Taxonomy Extension Calculation Linkbase.\n\n101.DEF†XBRL Taxonomy Extension Definition Linkbase.\n\n101.LAB†XBRL Taxonomy Extension Labels Linkbase.\n\n101.PRE†XBRL Taxonomy Extension Presentation Linkbase.\n\n104†Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)\n\n† Filed or furnished herewith.\n\n38\n\n[Table of Contents](#i21e82c6a8bb345518686b8f2ba544d4b_13)\n\nSIGNATURE\n\nPursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.\n\n \n\n WHEELER REAL ESTATE INVESTMENT TRUST, INC.\n\n By: /s/ Patrick Gundlach\n\n  PATRICK GUNDLACH\n\n  Chief Accounting Officer\n\n(Principal Accounting Officer)\n\nDate:May 8, 2026  \n\n39"}