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 Brazilian Real Strategy Fund, WisdomTree
Chinese Yuan Strategy Fund, WisdomTree Emerging Currency Strategy Fund,
WisdomTree Asia Local Debt Fund, WisdomTree Emerging Markets Corporate
Bond Fund, WisdomTree Emerging Markets Local Debt Fund, WisdomTree
Floating Rate Treasury Fund (formerly, WisdomTree Bloomberg Floating Rate
Treasury Fund), WisdomTree Interest Rate Hedged High Yield Bond Fund,
WisdomTree Interest Rate Hedged U.S. Aggregate Bond Fund (formerly,
WisdomTree Barclays Interest Rate Hedged U.S. Aggregate Bond Fund),
WisdomTree Negative Duration High Yield Bond Fund, WisdomTree Negative
Duration U.S. Aggregate Bond Fund (formerly, WisdomTree Barclays Negative
Duration U.S. Aggregate Bond Fund), WisdomTree Yield Enhanced U.S.
Aggregate Bond Fund (formerly, WisdomTree Barclays Yield Enhanced U.S.
Aggregate Bond Fund), WisdomTree Yield Enhanced U.S. Short-Term Aggregate
Bond Fund (formerly, WisdomTree Barclays 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, 2018, 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.

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 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, 2018.

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 25, 2018