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 Chinese Yuan Strategy
Fund, WisdomTree Emerging Currency Strategy
Fund, WisdomTree Emerging Markets Corporate
Bond Fund, WisdomTree Emerging Markets Local
Debt Fund, WisdomTree Floating Rate Treasury
Fund, WisdomTree Interest Rate Hedged High Yield
Bond Fund, WisdomTree Interest Rate Hedged U.S.
Aggregate Bond Fund, WisdomTree Negative
Duration High Yield Bond Fund, WisdomTree
Negative Duration U.S. Aggregate Bond Fund,
WisdomTree Yield Enhanced Global Aggregate Bond
Fund, WisdomTree Yield Enhanced U.S. Aggregate
Bond Fund, WisdomTree 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, 2019, 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.

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, 2019.

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 23, 2019