Report of Independent Registered Public
Accounting Firm


To the Board of Trustees of Fidelity Covington Trust and
Shareholders of Fidelity Value Factor ETF, Fidelity
Quality Factor ETF, Fidelity Momentum Factor ETF,
Fidelity Low Volatility Factor ETF, Fidelity Dividend
ETF for Rising Rates and Fidelity High Dividend ETF:
In planning and performing our audits of the financial
statements of Fidelity Value Factor ETF, Fidelity Quality
Factor ETF, Fidelity Momentum Factor ETF, Fidelity
Low Volatility Factor ETF, Fidelity Dividend ETF for
Rising Rates and Fidelity High Dividend ETF (six of the
funds constituting Fidelity Covington Trust, hereafter
collectively referred to as the "Funds") 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 do not express an
opinion on the effectiveness of the Funds' internal
control over financial reporting.
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 and
trustees of the fund; 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
the Funds' 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 over financial
reporting 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
over safeguarding securities that we consider to be
material weaknesses as defined above as of July 31,
2018.
This report is intended solely for the information and use
of the Board of 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/ PricewaterhouseCoopers LLP
Boston, Massachusetts
September 18, 2018