If I am reading the KSHSAA information correctly with 60 schools being in class 4a, and removing the 3 schools that don't have wrestling these schools from the 3a list will be in 4a for wrestling.
These are the 24 largest schools in the 3a list that offer wrestling. 36 from 4a + 24 from 3a= 60 4a wrestling schools. But I could have it all wrong, this is how I read the information from KSHSAA.

Holton HS 315
Clay Center Community HS 303
LaCygne-Prairie View HS 303
Concordia HS 298
Carbondale-Santa Fe Trail HS 293
Baxter Springs HS 288
Burlington HS 288
Hugoton HS 288
Columbus HS 285
Kansas City-Bishop Ward HS 281
Meriden-Jefferson West HS 279
Marysville HS 269
St. George-Rock Creek HS 268
Hiawatha HS 265
Lindsborg-Smoky Valley HS 265
Frontenac HS 263
Hesston HS 263
Perry-Lecompton HS 263
Larned HS 260
Russell HS 256
Caney Valley HS 255
Hoyt-Royal Valley HS 255
Scott Community HS 254
Colby HS 250