Report of Independent Registered Public
Accounting Firm

To the Board of Trustees of iShares Trust and
Shareholders of iShares Cybersecurity and Tech ETF,
iShares Exponential Technologies ETF, iShares
Genomics Immunology and Healthcare ETF, iShares
Robotics and Artificial Intelligence Multisector ETF,
iShares Self-Driving EV and Tech ETF, iShares U.S. Tech
Breakthrough Multisector ETF, iShares MSCI ACWI ETF,
iShares MSCI ACWI Low Carbon Target ETF, iShares
MSCI All Country Asia ex Japan ETF, iShares MSCI
Europe Financials ETF, iShares MSCI Europe Small-Cap
ETF, iShares MSCI Kokusai ETF, iShares Adaptive
Currency Hedged MSCI EAFE ETF , iShares Currency
Hedged MSCI ACWI ex U.S. ETF, iShares Currency
Hedged MSCI EAFE ETF, iShares Currency Hedged
MSCI EAFE Small-Cap ETF, iShares MSCI ACWI ex U.S.
ETF, iShares MSCI EAFE ETF, iShares MSCI EAFE
Small-Cap ETF, iShares MSCI EAFE Growth ETF,
iShares MSCI EAFE Value ETF, iShares China Large-Cap
ETF, iShares MSCI China A ETF, iShares Core Aggressive
Allocation ETF, iShares Core Conservative Allocation
ETF, iShares Core Moderate Allocation ETF, iShares
Core Growth Allocation ETF, iShares Morningstar Multi-
Asset Income ETF, iShares MSCI EAFE Min Vol Factor
ETF, iShares MSCI Europe Min Vol Factor ETF, iShares
MSCI Japan Min Vol Factor ETF, iShares MSCI USA Min
Vol Factor ETF, iShares MSCI USA Small-Cap Min Vol
Factor ETF, iShares Core MSCI EAFE ETF, iShares Core
MSCI Europe ETF, iShares Core MSCI International
Developed Markets ETF, iShares Core MSCI Pacific ETF,
iShares Core MSCI Total International Stock ETF,
iShares MSCI Intl Momentum Factor ETF, iShares MSCI
Intl Quality Factor ETF, iShares MSCI Intl Size Factor
ETF, iShares MSCI Intl Value Factor ETF, iShares MSCI
USA Momentum Factor ETF, iShares MSCI USA Quality
Factor ETF, iShares MSCI USA Size Factor ETF, iShares
MSCI USA Value Factor ETF, iShares MSCI Global
Multifactor ETF, iShares MSCI Intl Multifactor ETF,
iShares MSCI Intl Small-Cap Multifactor ETF, iShares
MSCI USA Multifactor ETF, iShares MSCI USA Mid-Cap
Multifactor ETF, iShares MSCI USA Small-Cap
Multifactor ETF, iShares ESG Aware Aggressive
Allocation ETF, iShares ESG Aware Conservative
Allocation ETF, iShares ESG Aware Growth Allocation
ETF, iShares ESG Aware Moderate Allocation ETF

In planning and performing our audits of the financial
statements of the funds listed in Appendix A, (hereafter
referred to as the "Funds") as of and for the periods
ended July 31, 2020, in accordance with the standards of
the Public Company Accounting Oversight Board (United
States) (PCAOB), we considered the Funds' internal
control over financial reporting, including controls over
safeguarding securities, as a basis for designing our
auditing procedures for the purpose of expressing our
opinion on the financial statements and to comply with
the requirements of Form N-CEN, but not for the
purpose of expressing an opinion on the effectiveness of
the Funds' internal control over financial reporting.
Accordingly, we do not express an opinion on the
effectiveness of the Funds' internal control over financial
reporting.

The management of the Funds is responsible for
establishing and maintaining effective internal control
over financial reporting.  In fulfilling this responsibility,
estimates and judgments by management are required to
assess the expected benefits and related costs of controls.
A company's internal control over financial reporting is a
process designed to provide reasonable assurance
regarding the reliability of financial reporting and the
preparation of financial statements for external purposes
in accordance with generally accepted accounting
principles.  A company's internal control over financial
reporting includes those policies and procedures that (1)
pertain to the maintenance of records that, in reasonable
detail, accurately and fairly reflect the transactions and
dispositions of the assets of the company; (2) provide
reasonable assurance that transactions are recorded as
necessary to permit preparation of financial statements
in accordance with generally accepted accounting
principles, and that receipts and expenditures of the
company are being made only in accordance with
authorizations of management and directors of the
company; and (3) provide reasonable assurance
regarding prevention or timely detection of unauthorized
acquisition, use or disposition of a company's assets that
could have a material effect on the financial statements.

Because of its inherent limitations, internal control over
financial reporting may not prevent or detect
misstatements.  Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that
controls may become inadequate because of changes in
conditions, or that the degree of compliance with the
policies or procedures may deteriorate.

A deficiency in internal control over financial reporting
exists when the design or operation of a control does not
allow management or employees, in the normal course of
performing their assigned functions, to prevent or detect
misstatements on a timely basis.  A material weakness is
a deficiency, or a combination of deficiencies, in internal
control over financial reporting, such that there is a
reasonable possibility that a material misstatement of the
company's annual or interim financial statements will
not be prevented or detected on a timely basis.

Our consideration of the Funds' internal control over
financial reporting was for the limited purpose described
in the first paragraph and would not necessarily disclose
all deficiencies in internal control over financial reporting
that might be material weaknesses under standards
established by the PCAOB.  However, we noted no
deficiencies in the Funds' internal control over financial
reporting and its operation, including controls over
safeguarding securities, that we consider to be material
weaknesses as defined above as of July 31, 2020.

This report is intended solely for the information and use
of the Board of Trustees of iShares Trust and the
Securities and Exchange Commission and is not intended
to be and should not be used by anyone other than these
specified parties.



/s/PricewaterhouseCoopers LLP
Philadelphia, Pennsylvania
September 21, 2020







Appendix A
iShares Trust

iShares Cybersecurity and Tech ETF
iShares Exponential Technologies ETF
iShares Genomics Immunology and Healthcare ETF
iShares Robotics and Artificial Intelligence Multisector
ETF
iShares Self-Driving EV and Tech ETF
iShares U.S. Tech Breakthrough Multisector ETF*
iShares MSCI ACWI ETF
iShares MSCI ACWI Low Carbon Target ETF
iShares MSCI All Country Asia ex Japan ETF
iShares MSCI Europe Financials ETF
iShares MSCI Europe Small-Cap ETF
iShares MSCI Kokusai ETF
iShares Adaptive Currency Hedged MSCI EAFE ETF
iShares Currency Hedged MSCI ACWI ex U.S. ETF
iShares Currency Hedged MSCI EAFE ETF
iShares Currency Hedged MSCI EAFE Small-Cap ETF
iShares MSCI ACWI ex U.S. ETF
iShares MSCI EAFE ETF
iShares MSCI EAFE Small-Cap ETF
iShares MSCI EAFE Growth ETF
iShares MSCI EAFE Value ETF
iShares China Large-Cap ETF
iShares MSCI China A ETF
iShares Core Aggressive Allocation ETF
iShares Core Conservative Allocation ETF
iShares Core Moderate Allocation ETF
iShares Core Growth Allocation ETF
iShares Morningstar Multi-Asset Income ETF
iShares Edge MSCI EAFE Min Vol Factor ETF
iShares Edge MSCI Europe Min Vol Factor ETF
iShares Edge MSCI Japan Min Vol Factor ETF
iShares Edge MSCI USA Min Vol Factor ETF
iShares Edge MSCI USA Small-Cap Min Vol Factor ETF
iShares Core MSCI EAFE ETF
iShares Core MSCI Europe ETF
iShares Core MSCI International Developed Markets ETF
iShares Core MSCI Pacific ETF
iShares Core MSCI Total International Stock ETF
iShares Edge MSCI Intl Momentum Factor ETF
iShares Edge MSCI Intl Quality Factor ETF
iShares Edge MSCI Intl Size Factor ETF
iShares Edge MSCI Intl Value Factor ETF
iShares Edge MSCI USA Momentum Factor ETF
iShares Edge MSCI USA Quality Factor ETF
iShares Edge MSCI USA Size Factor ETF
iShares Edge MSCI USA Value Factor ETF
iShares Edge MSCI Global Multifactor ETF
iShares Edge MSCI Intl Multifactor ETF
iShares Edge MSCI Intl Small-Cap Multifactor ETF
iShares Edge MSCI USA Multifactor ETF
iShares Edge MSCI USA Mid-Cap Multifactor ETF
iShares Edge MSCI USA Small-Cap Multifactor ETF
iShares ESG Aware Aggressive Allocation ETF**
iShares ESG Aware Conservative Allocation ETF**
iShares ESG Aware Growth Allocation ETF**
iShares ESG Aware Moderate Allocation ETF**


* January 8, 2020 (commencement of operations)
through July 31, 2020
** June 12, 2020 (commencement of operations) through
July 31, 2020