REPORT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM

To the Trustees of Fidelity Covington Trust and Fidelity
MSCI Consumer Discretionary Index ETF, Fidelity MSCI
Consumer Staples Index ETF, Fidelity MSCI Energy Index
ETF, Fidelity MSCI Financials Index ETF, Fidelity MSCI
Health Care Index ETF, Fidelity MSCI Industrials Index ETF,
Fidelity MSCI Information Technology Index ETF, Fidelity
MSCI Materials Index ETF, Fidelity MSCI Real Estate Index
ETF, Fidelity MSCI Telecommunication Services Index ETF,
and the Fidelity MSCI Utilities Index ETF:

In planning and performing our audits of the financial
statements of Fidelity MSCI Consumer Discretionary Index
ETF, Fidelity MSCI Consumer Staples Index ETF, Fidelity
MSCI Energy Index ETF, Fidelity MSCI Financials Index
ETF, Fidelity MSCI Health Care Index ETF, Fidelity MSCI
Industrials Index ETF, Fidelity MSCI Information Technology
Index ETF, Fidelity MSCI Materials Index ETF, Fidelity
MSCI Real Estate Index ETF, Fidelity MSCI
Telecommunication Services Index ETF, and Fidelity MSCI
Utilities Index ETF (the "Funds"), each a fund of Fidelity
Covington Trust, as of and for the year ended July 31, 2018, in
accordance with the standards of the Public Company
Accounting Oversight Board (United States) (PCAOB), we
considered the Funds' 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
Funds' internal control over financial reporting. Accordingly,
we express no such opinion.

The management of the Funds 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 fund'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 fund'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 fund; (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
fund are being made only in accordance with authorizations of
management of the fund and trustees of the trust; and (3)
provide reasonable assurance regarding prevention or timely
detection of unauthorized acquisition, use, or disposition of a
fund'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 a fund's annual or
interim financial statements will not be prevented or detected
on a timely basis.

Our consideration of the Funds' 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 Funds' internal control over financial
reporting and its operation, including controls for safeguarding
securities, that we consider to be a material weakness, as
defined above, as of July 31, 2018.

This report is intended solely for the information and use of
management, the Trustees of Fidelity Covington 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/ Deloitte & Touche LLP

Boston, Massachusetts September 18, 2018