Report of Independent Registered Public Accounting Firm To the Board of Trustees of iShares Trust and Shareholders of iShares Cohen & Steers REIT ETF, iShares Core Dividend ETF, iShares Core Dividend Growth ETF, iShares Core High Dividend ETF, iShares Core U.S. REIT ETF, iShares Dow Jones U.S. ETF, iShares Environmentally Aware Real Estate ETF, iShares Global Clean Energy ETF, iShares Global REIT ETF, iShares International Developed Real Estate ETF, iShares International Select Dividend ETF, iShares Morningstar Growth ETF, iShares Morningstar Mid-Cap ETF, iShares Morningstar Mid-Cap Growth ETF, iShares Morningstar Mid-Cap Value ETF, iShares Morningstar Small-Cap ETF, iShares Morningstar Small-Cap Growth ETF, iShares Morningstar Small-Cap Value ETF, iShares Morningstar U.S. Equity ETF, iShares Morningstar Value ETF, iShares MSCI KLD 400 Social ETF, iShares MSCI USA ESG Select ETF, iShares Select Dividend ETF, iShares U.S. Basic Materials ETF, iShares U.S. Consumer Discretionary ETF, iShares U.S. Consumer Staples ETF, iShares U.S. Energy ETF, iShares U.S. Financial Services ETF, iShares U.S. Financials ETF, iShares U.S. Healthcare ETF, iShares U.S. Industrials ETF, iShares U.S. Technology ETF, iShares U.S. Transportation ETF and iShares U.S. Utilities ETF In planning and performing our audits of the financial statements of the funds listed in Appendix A, (hereafter collectively referred to as the "Funds") as of and for the year ended April 30, 2024, 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 material weaknesses as defined above as of April 30, 2024. This report is intended solely for the information and use of the Board of Trustees of iShares 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 June 24, 2024 Appendix A iShares Trust 1. iShares Cohen & Steers REIT ETF 2. iShares Core Dividend ETF 3. iShares Core Dividend Growth ETF 4. iShares Core High Dividend ETF 5. iShares Core U.S. REIT ETF 6. iShares Dow Jones U.S. ETF 7. iShares Environmentally Aware Real Estate ETF 8. iShares Global Clean Energy ETF 9. iShares Global REIT ETF 10. iShares International Developed Real Estate ETF 11. iShares International Select Dividend ETF 12. iShares Morningstar Growth ETF 13. iShares Morningstar Mid-Cap ETF 14. iShares Morningstar Mid-Cap Growth ETF 15. iShares Morningstar Mid-Cap Value ETF 16. iShares Morningstar Small-Cap ETF 17. iShares Morningstar Small-Cap Growth ETF 18. iShares Morningstar Small-Cap Value ETF 19. iShares Morningstar U.S. Equity ETF 20. iShares Morningstar Value ETF 21. iShares MSCI KLD 400 Social ETF 22. iShares MSCI USA ESG Select ETF 23. iShares Select Dividend ETF 24. iShares U.S. Basic Materials ETF 25. iShares U.S. Consumer Discretionary ETF 26. iShares U.S. Consumer Staples ETF 27. iShares U.S. Energy ETF 28. iShares U.S. Financial Services ETF 29. iShares U.S. Financials ETF 30. iShares U.S. Healthcare ETF 31. iShares U.S. Industrials ETF 32. iShares U.S. Technology ETF 33. iShares U.S. Transportation ETF 34. iShares U.S. Utilities ETF