Report of Independent Registered Public
Accounting Firm

To the Board of Trustees of the SPDR Index Shares
Funds and Shareholders of the funds listed in Appendix
A:

In planning and performing our audits of the financial
statements of the funds listed in Appendix A, (hereafter
collectively referred to as the "Trust") as of and for the
periods ended September 30, 2018, in accordance with
the standards of the Public Company Accounting
Oversight Board (United States) ("PCAOB"), we
considered the Trust's 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 Trust's
internal control over financial reporting.  Accordingly, we
do not express an opinion on the effectiveness of the
Trust's internal control over financial reporting.

The management of the Trust 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 trustees 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
Trust's annual or interim financial statements will not be
prevented or detected on a timely basis.

Our consideration of the Trust's 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 Trust's 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 September 30, 2018.


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


PricewaterhouseCoopers LLP

Boston, Massachusetts
November 26, 2018


































Appendix A

SPDR EURO STOXX Small Cap ETF

SPDR S&P Emerging Asia Pacific ETF

SPDR MSCI China A Shares IMI ETF

SPDR S&P Global Infrastructure ETF

SPDR MSCI ACWI IMI ETF

SPDR MSCI ACWI Low Carbon Target ETF

SPDR MSCI EAFE Fossil Fuel Reserves Free ETF

SPDR MSCI Emerging Markets Fossil Fuel Reserves
Free ETF

SPDR MSCI EAFE StrategicFactors ETF

SPDR MSCI Emerging Markets StrategicFactors ETF

SPDR MSCI World StrategicFactors ETF

SPDR Solactive Canada ETF

SPDR Solactive Germany ETF

SPDR Solactive Japan ETF

SPDR Solactive United Kingdom ETF

SPDR S&P Global Dividend ETF

SPDR Solactive Hong Kong ETF*

SPDR EURO STOXX 50 ETF

SPDR S&P International Dividend ETF

SPDR MSCI ACWI ex-US ETF

SPDR S&P Emerging Markets Small Cap ETF

SPDR S&P Emerging Markets Dividend ETF

SPDR STOXX Europe 50 ETF

SPDR Portfolio Developed World ex-US ETF

SPDR Portfolio Emerging Markets ETF

SPDR Dow Jones Global Real Estate ETF

SPDR Dow Jones International Real Estate ETF

SPDR S&P North American Natural Resources ETF

SPDR S&P China ETF

SPDR S&P International Small Cap ETF

SPDR S&P Global Natural Resources ETF



*September 18, 2018 (inception date) through September 30, 2018



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T: (617) 530 5000, F:(617) 530 5001, www.pwc.com/us