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 Dynamic Currency Hedged
Europe Equity Fund, WisdomTree Dynamic Currency
Hedged International Equity Fund, WisdomTree
Dynamic Currency Hedged International Quality
Dividend Growth Fund, WisdomTree Dynamic
Currency Hedged International SmallCap Equity
Fund, WisdomTree Dynamic Currency Hedged Japan
Equity Fund, WisdomTree Emerging Markets
Dividend Fund, WisdomTree Europe Domestic
Economy Fund, WisdomTree Global ex-Mexico
Equity Fund, WisdomTree Global Hedged SmallCap
Dividend Fund, WisdomTree Global SmallCap
Dividend Fund, WisdomTree ICBCCS S&P China
500 Fund, WisdomTree Fundamental U.S. Corporate
Bond Fund, WisdomTree Fundamental U.S. High
Yield Corporate Bond Fund, WisdomTree
Fundamental U.S. Short-Term Corporate Bond Fund,
WisdomTree Fundamental U.S. Short-Term High
Yield Corporate Bond Fund, WisdomTree Dynamic
Bearish U.S. Equity Fund, WisdomTree Dynamic
Long/Short U.S. Equity Fund, and WisdomTree
Balanced Income Fund as of and for the periods ended
June 30, 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 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 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 June
30, 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
August 23, 2018