Report of Independent Registered Public Accounting Firm

To the Board of Trustees of The Dimensional ETF Trust and
Shareholders of the Funds listed in Appendix A, (hereafter
collectively referred to as the "Funds")

In planning and performing our audits of the financial statements
of the Funds as of and for the year ended October 31, 2023, 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 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 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 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 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 a material weakness as defined
above as of October 31, 2023.

This report is intended solely for the information and use of the
Board of Trustees of The Dimensional ETF 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
Philadelphia, Pennsylvania
December 21, 2023

Appendix A

Dimensional US Equity ETF
Dimensional U.S. Small Cap ETF
Dimensional US Targeted Value ETF
Dimensional U.S. Core Equity 2 ETF
Dimensional US Marketwide Value ETF
Dimensional International Value ETF
Dimensional World ex U.S. Core Equity 2 ETF
Dimensional US Core Equity Market ETF
Dimensional International Core Equity Market ETF
Dimensional Emerging Core Equity Market ETF
Dimensional US High Profitability ETF
Dimensional US Real Estate ETF
Dimensional US Small Cap Value ETF
Dimensional International Core Equity 2 ETF
Dimensional International Small Cap Value ETF
Dimensional International Small Cap ETF
Dimensional International High Profitability ETF
Dimensional Emerging Markets High Profitability ETF
Dimensional Emerging Markets Value ETF
Dimensional Emerging Markets Core Equity 2 ETF
Dimensional Core Fixed Income ETF
Dimensional Short-Duration Fixed Income ETF
Dimensional Inflation-Protected Securities ETF
Dimensional National Municipal Bond ETF
Dimensional California Municipal Bond ETF@
Dimensional Global Real Estate ETF**
Dimensional US Large Cap Value ETF**
Dimensional US Core Equity 1 ETF#
Dimensional Ultrashort Fixed Income ETF****
Dimensional World Equity ETF****
Dimensional Emerging Markets Sustainability Core 1 ETF*
Dimensional Global Sustainability Fixed Income ETF***
Dimensional International Sustainability Core 1 ETF*
Dimensional US Sustainability Core 1 ETF*


*For the period November 1, 2022 (commencement of operations)
through October 31, 2023
**For the period December 6, 2022 (commencement of operations)
through October 31, 2023
***For the period November 15, 2022 (commencement of operations)
through October 31, 2023
****For the period September 26, 2023 (commencement of operations)
through October 31, 2023
@For the period June 26, 2023 (commencement of operations)
through October 31, 2023
# For the period September 12, 2023 (commencement of operations)
through October 31, 2023