1875 K Street, N.W.
Washington, DC 20006-1238
Tel: 202 303 1000
Fax: 202 303 2000
September 15, 2020
VIA EDGAR
Samantha Brutlag
Division of Investment Management
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: iShares Trust (the "Trust")
(Securities Act File No. 333-92935 and
Investment Company Act File No. 811-09729)
Post-Effective Amendment Nos. 2,376, 2,377 and 2,378
Dear Ms. Brutlag:
This letter responds to your comments with respect to post-effective amendment ("PEA") numbers 2,376, 2,377, and 2,378 to the registration statement of the Trust filed pursuant to Rule 485(a) under the Securities Act of 1933 ("Securities Act") on behalf of each of the iShares ESG Screened S&P 500 ETF (the "S&P 500 Fund"), the iShares ESG Screened Mid-Cap ETF (the "Mid-Cap Fund"), and the iShares ESG Screened Small-Cap ETF (together with the S&P 500 Fund and the Mid-Cap Fund, the "Funds" and each, a "Fund"), each a series of the Trust.
The Securities and Exchange Commission (the "Commission") staff (the "Staff") provided supplemental comments to the Trust on September 15, 2020. For your convenience, the Staff's comment is summarized below and is followed by the Trust's response. Capitalized terms have the meanings assigned in the Fund's prospectus unless otherwise defined in this letter.
Comment: Please disclose in the Prospectus of each Fund the number of index components (a range is acceptable).
Response: The Trust respectfully notes that each Fund's Statement of Additional Information includes disclosure of the approximate number of components of the applicable Underlying Index in the section "Construction and Maintenance of the Underlying Index."
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NEW YORK WASHINGTON HOUSTON PALO ALTO SAN FRANCISCO CHICAGO PARIS LONDON FRANKFURT BRUSSELS MILAN ROME
Securities and Exchange Commission
September 15, 2020
Page 2
Sincerely,
/s/ Benjamin J. Haskin Benjamin J. Haskin
cc:Michael Gung George Rafal James Hahn Samuel Bolam
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