"Whispering" was most famously recorded by Paul Whiteman and his Ambassador Orchestra in 1920 and was a smash hit at the time, and again in the early 60’s. The fingerstyle credits go to the Grandmaster Chet Atkins.
A (Chet Atkins)
It goes without saying that this is a little modified from the Chet version, and in a different key. Mostly it is played out of the F-shape barre chord position, with the pinky doing the melody work. The tab notation looks like straight 4/4 timing, but in fact it has a nice swinging character. Add some and filler picks and listen to the master to get a feel for it.