400 Howard Street
San Francisco, CA 94105
1-800-iShares (1-800-474-2737) www.iShares.com
October 1, 2020
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: iShares Trust
(Securities Act File No. 333-92935;
Investment Company Act File No. 811-09729)
Post-Effective Amendment No. 2,399
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, iShares Trust (the "Registrant") and BlackRock Investments, LLC, the Registrant's distributor, hereby respectfully request acceleration of the Registration Statement on Form N-1A, Post-Effective Amendment No. 2,399 filed on September 1, 2020 relating to iShares BB Rated Corporate Bond ETF (the "Fund"), a series of the Registrant, so that it will become effective on October 2, 2020, or as soon thereafter as practicable.
We request that we be notified of such effectiveness by a telephone call to Benjamin J. Haskin of Willkie Farr & Gallagher LLP at (202) 303-1124.
The Registrant hereby acknowledges that, if the Securities and Exchange Commission (or its staff, acting pursuant to delegated authority) (the "Commission") declares the filing effective, such action:
(i)does not foreclose the Commission from taking any action with respect to the filing;
(ii)does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
(iii)may not be asserted by the Registrant as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very Truly Yours,
iShares Trust
By: /s/ Trent W. Walker
Trent W. Walker
Treasurer and Chief Financial Officer
BlackRock Investments, LLC
By: /s/ Paul Lohrey
Paul Lohrey
Managing Director
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