0001752724-19-003689.txt : 20190206 0001752724-19-003689.hdr.sgml : 20190206 20190205192154 ACCESSION NUMBER: 0001752724-19-003689 CONFORMED SUBMISSION TYPE: N-CEN/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20180831 FILED AS OF DATE: 20190206 DATE AS OF CHANGE: 20190205 EFFECTIVENESS DATE: 20190206 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WisdomTree Trust CENTRAL INDEX KEY: 0001350487 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: N-CEN/A SEC ACT: 1940 Act SEC FILE NUMBER: 811-21864 FILM NUMBER: 19569456 BUSINESS ADDRESS: STREET 1: 245 PARK AVENUE STREET 2: 35TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10167 BUSINESS PHONE: 212.801.2080 MAIL ADDRESS: STREET 1: 245 PARK AVENUE STREET 2: 35TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10167 0001350487 S000021346 WisdomTree Emerging Currency Strategy Fund 0001350487 S000021351 WisdomTree Brazilian Real Strategy Fund 0001350487 S000021353 WisdomTree Chinese Yuan Strategy Fund 0001350487 S000026387 WisdomTree Managed Futures Strategy Fund 0001350487 S000028984 WisdomTree Emerging Markets Local Debt Fund 0001350487 S000030945 WisdomTree Asia Local Debt Fund 0001350487 S000033843 WisdomTree Emerging Markets Corporate Bond Fund 0001350487 S000042991 WisdomTree Bloomberg U.S. Dollar Bullish Fund 0001350487 S000043384 WisdomTree Interest Rate Hedged U.S. Aggregate Bond Fund 0001350487 S000043385 WisdomTree Negative Duration U.S. Aggregate Bond Fund 0001350487 S000043390 WisdomTree Interest Rate Hedged High Yield Bond Fund 0001350487 S000043391 WisdomTree Negative Duration High Yield Bond Fund 0001350487 S000043966 WisdomTree Floating Rate Treasury Fund 0001350487 S000048315 WisdomTree CBOE S&P 500 PutWrite Strategy Fund 0001350487 S000049575 WisdomTree Yield Enhanced U.S. Aggregate Bond Fund 0001350487 S000057664 WisdomTree Yield Enhanced U.S. Short-Term Aggregate Bond Fund 0001350487 S000059245 WisdomTree CBOE Russell 2000 PutWrite Strategy Fund N-CEN/A 1 primary_doc.xml X0101 N-CEN/A 0001752724-18-001965 LIVE 0001350487 XXXXXXXX 811-21864 false false false N-1A S000021346 true S000021353 true S000030945 true S000057664 true S000043391 true S000048315 true S000021351 true S000033843 true S000042991 true S000043966 true S000028984 true S000049575 true S000059245 true S000026387 true S000043390 true S000043385 true S000043384 true WisdomTree Trust 811-21864 0001350487 549300SEVJBU47TE8855 245 PARK AVENUE 35TH FLOOR NEW YORK 10167 US-NY US 866-909-9473 State Street Bank and Trust Company 1 Lincoln Street Boston 02111 617-786-3000 Custody and Accounting Records. 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Strategy Fund S000021353 N 50000.00000000 100.00000000 0.00000000 0.00000000 0.00000000 100.00000000 0.00000000 0.00000000 0.00000000 0.00000000 200.00000000 0.00000000 0.00000000 200.00000000 0.00000000 0.00000000 200.00000000 0.00000000 0.00000000 200.00000000 0.00000000 N WisdomTree CBOE S&P 500 PutWrite Strategy Fund S000048315 N 50000.00000000 100.00000000 0.00000000 0.00000000 0.00000000 100.00000000 0.00000000 0.00000000 0.00000000 0.00000000 200.00000000 0.00000000 0.00000000 200.00000000 0.00000000 0.00000000 200.00000000 0.00000000 0.00000000 200.00000000 0.00000000 N WisdomTree Emerging Currency Strategy Fund S000021346 N 100000.00000000 100.00000000 0.00000000 0.00000000 0.00000000 100.00000000 0.00000000 0.00000000 0.00000000 0.00000000 200.00000000 0.00000000 0.00000000 200.00000000 0.00000000 0.00000000 200.00000000 0.00000000 0.00000000 200.00000000 0.00000000 N WisdomTree Interest Rate Hedged U.S. Aggregate Bond Fund S000043384 N 100000.00000000 100.00000000 0.00000000 0.00000000 0.00000000 100.00000000 0.00000000 0.00000000 0.00000000 0.00000000 400.00000000 0.00000000 0.00000000 400.00000000 0.00000000 0.00000000 400.00000000 0.00000000 0.00000000 400.00000000 0.00000000 N WisdomTree Negative Duration U.S. Aggregate Bond Fund S000043385 N 100000.00000000 100.00000000 0.00000000 0.00000000 0.00000000 100.00000000 0.00000000 0.00000000 0.00000000 0.00000000 400.00000000 0.00000000 0.00000000 400.00000000 0.00000000 0.00000000 400.00000000 0.00000000 0.00000000 400.00000000 0.00000000 N WisdomTree Asia Local Debt Fund S000030945 N 100000.00000000 100.00000000 0.00000000 0.00000000 0.00000000 100.00000000 0.00000000 0.00000000 0.00000000 0.00000000 700.00000000 0.00000000 0.00000000 700.00000000 0.00000000 0.00000000 700.00000000 0.00000000 0.00000000 700.00000000 0.00000000 N WisdomTree Negative Duration High Yield Bond Fund S000043391 N 100000.00000000 100.00000000 0.00000000 0.00000000 0.00000000 100.00000000 0.00000000 0.00000000 0.00000000 0.00000000 400.00000000 0.00000000 0.00000000 400.00000000 0.00000000 0.00000000 400.00000000 0.00000000 0.00000000 400.00000000 0.00000000 N WisdomTree Yield Enhanced U.S. Aggregate Bond Fund S000049575 Y 100000.00000000 43.86551724 21.94250206 56.13448275 21.94250206 32.94000000 0.00000000 67.06000000 0.00000000 0.00000000 400.00000000 0.00000000 0.00000000 400.00000000 0.00000000 0.00000000 400.00000000 0.00000000 0.00000000 400.00000000 0.00000000 N true INTERNAL CONTROL RPT 2 NCEN_7415533094935855.txt Report of Independent Registered Public Accounting Firm To the Shareholders and the Board of Trustees of WisdomTree Trust In planning and performing our audits of the financial statements of WisdomTree Trust (the "Trust") (comprising, WisdomTree Bloomberg U.S. Dollar Bullish Fund, WisdomTree Brazilian Real Strategy Fund, WisdomTree Chinese Yuan Strategy Fund, WisdomTree Emerging Currency Strategy Fund, WisdomTree Asia Local Debt Fund, WisdomTree Emerging Markets Corporate Bond Fund, WisdomTree Emerging Markets Local Debt Fund, WisdomTree Floating Rate Treasury Fund (formerly, WisdomTree Bloomberg Floating Rate Treasury Fund), WisdomTree Interest Rate Hedged High Yield Bond Fund, WisdomTree Interest Rate Hedged U.S. Aggregate Bond Fund (formerly, WisdomTree Barclays Interest Rate Hedged U.S. Aggregate Bond Fund), WisdomTree Negative Duration High Yield Bond Fund, WisdomTree Negative Duration U.S. Aggregate Bond Fund (formerly, WisdomTree Barclays Negative Duration U.S. Aggregate Bond Fund), WisdomTree Yield Enhanced U.S. Aggregate Bond Fund (formerly, WisdomTree Barclays Yield Enhanced U.S. Aggregate Bond Fund), WisdomTree Yield Enhanced U.S. Short-Term Aggregate Bond Fund (formerly, WisdomTree Barclays Yield Enhanced U.S. Short-Term Aggregate Bond Fund), WisdomTree CBOE Russell 2000 PutWrite Strategy Fund, WisdomTree CBOE S&P 500 PutWrite Strategy Fund and WisdomTree Managed Futures Strategy Fund (consolidated)) as of and for the periods ended August 31, 2018, in accordance with the standards of the Public Company Accounting Oversight Board (United States), 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 express no such opinion. 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 U.S. 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 U.S. 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 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 that might be material weaknesses under standards established by the Public Company Accounting Oversight Board (United States). 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 a material weakness as defined above as of August 31, 2018. This report is intended solely for the information and use of management and the Board of Trustees of WisdomTree 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/ Ernst & Young LLP New York, New York October 25, 2018