INTERNAL CONTROL RPT

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 China ex-State-Owned
Enterprises Fund, WisdomTree Emerging Markets ex-
State-Owned Enterprises Fund, WisdomTree
Emerging Markets High Dividend Fund, WisdomTree
Emerging Markets Multifactor Fund, WisdomTree
Emerging Markets Quality Dividend Growth Fund,
WisdomTree Emerging Markets SmallCap Dividend
Fund, WisdomTree Europe Hedged Equity Fund,
WisdomTree Europe Hedged SmallCap Equity Fund,
WisdomTree Europe Quality Dividend Growth Fund,
WisdomTree Europe SmallCap Dividend Fund,
WisdomTree Germany Hedged Equity Fund,
WisdomTree Global ex-U.S. Quality Dividend
Growth Fund, WisdomTree Global ex-U.S. Real
Estate Fund, WisdomTree Global High Dividend
Fund, WisdomTree Growth Leaders Fund (formerly,
WisdomTree Modern Tech Platforms
Fund),WisdomTree India Earnings Fund,
WisdomTree India ex-State-Owned Enterprises Fund,
WisdomTree International Dividend ex-Financials
Fund, WisdomTree International Equity Fund,
WisdomTree International Hedged Quality Dividend
Growth Fund, WisdomTree International High
Dividend Fund, WisdomTree International LargeCap
Dividend Fund, WisdomTree International MidCap
Dividend Fund, WisdomTree International Multifactor
Fund, WisdomTree International Quality Dividend
Growth Fund, WisdomTree International SmallCap
Dividend Fund, WisdomTree Japan Hedged Equity
Fund, WisdomTree Japan Hedged SmallCap Equity
Fund, WisdomTree Japan SmallCap Dividend Fund,
WisdomTree U.S. Dividend ex-Financials Fund,
WisdomTree U.S. ESG Fund, WisdomTree U.S. High
Dividend Fund, WisdomTree U.S. LargeCap
Dividend Fund, WisdomTree U.S. LargeCap Fund,
WisdomTree U.S. MidCap Dividend Fund,
WisdomTree U.S. MidCap Fund, WisdomTree U.S.
Multifactor Fund, WisdomTree U.S. Quality Dividend
Growth Fund, WisdomTree U.S. Quality Shareholder
Yield Fund, WisdomTree U.S. SmallCap Dividend
Fund, WisdomTree U.S. SmallCap Fund,
WisdomTree U.S. SmallCap Quality Dividend
Growth Fund and WisdomTree U.S. Total Dividend
Fund (forty-three of the funds constituting
WisdomTree Trust (the "Trust")) as of and for the
year ended March 31, 2021, 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 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 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
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 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 a material weakness as defined above as of
March 31, 2021.

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
May 26, 2021

OTHER REQUIRED INFO

Explanatory Notes to Form N-CEN Item C.17 (Principal Transactions)

The Registrant is providing the below information which it believes would be
helpful in understanding the information reported in response to Item C.17
(Principal Transactions) of this Form.

As indicated by the Form N-CEN instructions for Item C.17, the Registrant has
included the value of tender offers in the aggregate value of principal
purchase/sales during the period in Item C.17.b. However, because tender offer
principal transactions are not executed through a broker/dealer, this
information has been excluded from Item C.17.a. For purposes of reconciling
the value of principal transactions responses between Item C.17.a.vii and
Item C.17.b, the Registrant is including the value of tender offer principal
transactions below:

                                                                 Sale
                                                             Proceeds from
Fund Name	                                             Tender Offers

WisdomTree China ex-State-Owned Enterprises Fund.................867,330.37
WisdomTree Emerging Markets ex-State-Owned Enterprises Fund....3,429,420.58
WisdomTree Emerging Markets High Dividend Fund...................664,950.12
WisdomTree Emerging Markets Multifactor Fund......................28,105.02
WisdomTree Emerging Markets Quality Dividend Growth Fund.........196,202.07
WisdomTree Emerging Markets SmallCap Dividend Fund.............3,542,253.60
WisdomTree Europe Hedged Equity Fund...........................5,800,522.63
WisdomTree Europe Hedged SmallCap Equity Fund..................1,297,463.07
WisdomTree Europe Quality Dividend Growth Fund....................27,970.30
WisdomTree Global ex-U.S. Real Estate Fund.......................189,451.93
WisdomTree Global High Dividend Fund..............................17,970.67
WisdomTree India Earnings Fund...................................779,902.88
WisdomTree India ex-State-Owned Enterprises Fund...................2,845.06
WisdomTree International Equity Fund...........................1,943,834.03
WisdomTree International High Dividend Fund......................484,005.18
WisdomTree International MidCap Dividend Fund..................1,493,863.29
WisdomTree International Multifactor Fund........................258,137.90
WisdomTree International SmallCap Dividend Fund...............34,113,489.53
WisdomTree Japan Hedged Equity Fund............................6,992,871.79
WisdomTree Japan Hedged SmallCap Equity Fund.....................388,553.04
WisdomTree Japan SmallCap Dividend Fund........................2,033,370.26
WisdomTree U.S. ESG Fund.........................................171,024.00
WisdomTree U.S. High Dividend Fund...............................144,000.00
WisdomTree U.S. MidCap Fund....................................1,552,131.00
WisdomTree U.S. Multifactor Fund.................................418,544.00
WisdomTree U.S. SmallCap Dividend Fund...........................674,461.50
WisdomTree U.S. SmallCap Fund..................................1,198,065.50
WisdomTree U.S. SmallCap Quality Dividend Growth Fund.............21,565.00
WisdomTree U.S. Total Dividend Fund..............................132,924.00