# EDGAR Filing Document

**Accession Number:** 0001350487
**File Stem:** 0001214659-25-011340
**Filing Date:** 2025-8
**Character Count:** 19164
**Document Hash:** 4ada2ff80e32b4fb48e3a5d6836ed5c2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001214659-25-011340.hdr.sgml**: 20250801

**ACCESSION NUMBER**: 0001214659-25-011340

**CONFORMED SUBMISSION TYPE**: 40-17F2

**PUBLIC DOCUMENT COUNT**: 4

**FILED AS OF DATE**: 20250801

**DATE AS OF CHANGE**: 20250801

**EFFECTIVENESS DATE**: 20250801

**SUBJECT COMPANY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WisdomTree Trust
- **CENTRAL INDEX KEY:** 0001350487

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** 40-17F2
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-21864
- **FILM NUMBER:** 251175147

**BUSINESS ADDRESS:**
- **STREET 1:** 250 WEST 34TH STREET
- **STREET 2:** 3RD FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10119
- **BUSINESS PHONE:** 212.801.2080

**MAIL ADDRESS:**
- **STREET 1:** 250 WEST 34TH STREET
- **STREET 2:** 3RD FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10119
**FILED BY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WisdomTree Trust
- **CENTRAL INDEX KEY:** 0001350487

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** 40-17F2

**BUSINESS ADDRESS:**
- **STREET 1:** 250 WEST 34TH STREET
- **STREET 2:** 3RD FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10119
- **BUSINESS PHONE:** 212.801.2080

**MAIL ADDRESS:**
- **STREET 1:** 250 WEST 34TH STREET
- **STREET 2:** 3RD FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10119

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM N-17f-2**

**Certificate of Accounting of Securities and Similar**

**Investments in the Custody of**

**Management Investment Companies**

**Pursuant to Rule 17f-2 [17 CFR 270.17f-2]**

1. Investment Company Act File Number: Date examination completed: <br> <u>811-21864</u> <u>March 31, 2025</u> <br> 2. State identification Number: N/A

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| AL | AK | AZ | AR | CA | CO |
| CT | DE | DC | FL | GA | HI |
| ID | IL | IN | IA | KS | KY |
| LA | ME | MD | MA | MI | MN |
| MS | MO | MT | NE | NV | NH |
| NJ | NM | NY | NC | ND | OH |
| OK | OR | PA | RI | SC | SD |
| TN | TX | UT | VT | VA | WA |
| WV | WI | WY | PUERTO RICO | | |
| Other (specify): | Other (specify): | Other (specify): | Other (specify): | Other (specify): | Other (specify): |

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| |
|:---|
| 3. Exact name of investment company as specified in registration statement: |
| &nbsp;&nbsp;&nbsp;WisdomTree Trust |
| 4. Address of principal executive office (number, street, city, state, zip code): |
| &nbsp;&nbsp;&nbsp; 250 West 34<sup>th</sup> Street, 3<sup>rd</sup> Floor<br> New York, NY 10019  |

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WisdomTree Trust

July 31, 2025

Cohen & Company, Ltd.

8101 East Prentice Ave., Suite 750

Greenwood Village, Colorado 80111

We, as members of management of WisdomTree Trust (the "Trust"), are responsible for complying with the requirements of subsections (b) and (c) of Rule 17f-2, "Custody of Investments by Registered Management Investment Companies," of the Investment Company Act of 1940. We are also responsible for establishing and maintaining effective internal controls over compliance with those requirements. We have performed an evaluation of the Trust's compliance with the requirements of subsections (b) and (c) of Rule 17f-2 as of March 31, 2025, and for the period indicated in Appendix A.

Based on this evaluation, we assert that the Trust was in compliance with the requirements of subsections (b) and (c) of Rule 17f-2 of the Investment Company Act of 1940 as of March 31, 2025, and for the period indicated in Appendix A, with respect to securities reflected in the investment account of the Trust.

WisdomTree Trust

By:

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| |
|:---|
| /s/ David Castano |
| David Castano, Treasurer |

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**Appendix A**

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| | |
|:---|:---|
| **Fund Name** | **Examination Period** |
| WisdomTree 1-3 Year Laddered Treasury Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree 7-10 Year Laddered Treasury Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Alternative Income Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Bianco Total Return Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Bloomberg U.S. Dollar Bullish Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Efficient Gold Plus Equity Strategy Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Efficient Gold Plus Gold Miners Strategy Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Emerging Currency Strategy Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Emerging Markets Local Debt Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Enhanced Commodity Strategy Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Floating Rate Treasury Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Interest Rate Hedged U.S. Aggregate Bond Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Managed Futures Strategy Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree PutWrite Strategy Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Target Range Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Yield Enhanced U.S. Aggregate Bond Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Artificial Intelligence and Innovation Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Battery Value Chain and Innovation Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree BioRevolution Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Cloud Computing Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Cybersecurity Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Dynamic Currency Hedged International Equity Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Dynamic Currency Hedged International SmallCap Equity Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Emerging Markets Efficient Core Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Emerging Markets ex-China Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree International Efficient Core Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. Efficient Core Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree China ex-State-Owned Enterprises Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Emerging Markets ex-State-Owned Enterprises Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Emerging Markets High Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Emerging Markets Multifactor Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Emerging Markets Quality Dividend Growth Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Emerging Markets SmallCap Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Europe Hedged Equity Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Europe Hedged SmallCap Equity Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Europe Quality Dividend Growth Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Europe SmallCap Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Global ex-U.S. Quality Dividend Growth Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Global High Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree India Earnings Fund | February 1, 2025 – March 31, 2025 |

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| | |
|:---|:---|
| WisdomTree India Hedged Equity Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree International Equity Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree International Hedged Quality Dividend Growth Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree International High Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree International LargeCap Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree International MidCap Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree International Multifactor Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree International Quality Dividend Growth Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree International SmallCap Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Japan Hedged Equity Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Japan Hedged SmallCap Equity Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Japan SmallCap Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree New Economy Real Estate Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. High Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. LargeCap Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. LargeCap Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. MidCap Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. MidCap Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. MidCap Quality Growth Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. Multifactor Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. Quality Dividend Growth Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. Quality Growth Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. SmallCap Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. SmallCap Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. SmallCap Quality Dividend Growth Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. SmallCap Quality Growth Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. Total Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. Value Fund | February 1, 2025 – March 31, 2025 |

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![](cohenco_logo.jpg)

**<u>Report of Independent Public Accountants</u>**

To the Board of Trustees of

WisdomTree Trust

We have examined management's assertion, included in the accompanying Management Statement Regarding Compliance With Certain Provisions of the Investment Company Act of 1940, that WisdomTree Trust (the "Funds"), complied with the requirements of subsections (b) and (c) of Rule 17f-2 under the Investment Company Act of 1940 (the "Act") (the "specified requirements") as of March 31, 2025. WisdomTree Trust's management is responsible for its assertion. Our responsibility is to express an opinion on management's assertion about the Funds' compliance with the specified requirements based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether management's assertion about compliance with the specified requirements is fairly stated, in all material respects. An examination involves performing procedures to obtain evidence about whether management's assertion is fairly stated in all material respects. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material misstatement of management's assertion, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the engagement.

Included among our procedures were the following tests performed as of March 31, 2025, and with respect to agreement of security purchases and sales, for the period indicated in Appendix A:

&nbsp;&nbsp;&nbsp;&nbsp;· Confirmation of all securities held by institutions in book entry form at The Depository Trust Company,
The Federal Reserve Bank of Kansas City, various other sub-custodians, and The Bank of New York Mellon (the "Custodian") without
prior notice to management

&nbsp;&nbsp;&nbsp;&nbsp;· Confirmation of all securities hypothecated, pledged, placed in escrow, or out for transfer with brokers,
pledgees, or transfer agents

&nbsp;&nbsp;&nbsp;&nbsp;· Reconciliation of all such securities to the books and records of the Funds and the Custodian

&nbsp;&nbsp;&nbsp;&nbsp;· Review of the reconciliation procedures performed by the Custodian at an omnibus level between the Depository
Trust Company and the books and records of the Custodian

&nbsp;&nbsp;&nbsp;&nbsp;· Agreement of 29 security purchases and 31 security sales for the Funds for the period indicated in Appendix
A from the books and records of the Funds to broker confirmations

![](cohen_footer.jpg)

Our examination does not provide a legal determination on the Funds' compliance with specified requirements.

In our opinion, management's assertion that WisdomTree Trust complied with the requirements of subsections (b) and (c) of Rule 17f-2 of the Investment Company Act of 1940 as of March 31, 2025, with respect to securities reflected in the investment account of the Funds is fairly stated, in all material respects.

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.

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| | |
|:---|:---|
|  | ![](cohen_sig.jpg) |
| COHEN & COMPANY, LTD.<br> Greenwood Village, Colorado<br> July 31, 2025 |  |

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**Appendix A**

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| | |
|:---|:---|
| **Fund Name** | **Examination Period** |
| WisdomTree 1-3 Year Laddered Treasury Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree 7-10 Year Laddered Treasury Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Alternative Income Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Bianco Total Return Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Bloomberg U.S. Dollar Bullish Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Efficient Gold Plus Equity Strategy Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Efficient Gold Plus Gold Miners Strategy Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Emerging Currency Strategy Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Emerging Markets Local Debt Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Enhanced Commodity Strategy Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Floating Rate Treasury Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Interest Rate Hedged U.S. Aggregate Bond Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Managed Futures Strategy Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree PutWrite Strategy Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Target Range Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Yield Enhanced U.S. Aggregate Bond Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Artificial Intelligence and Innovation Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Battery Value Chain and Innovation Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree BioRevolution Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Cloud Computing Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Cybersecurity Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Dynamic Currency Hedged International Equity Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Dynamic Currency Hedged International SmallCap Equity Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Emerging Markets Efficient Core Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Emerging Markets ex-China Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree International Efficient Core Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. Efficient Core Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree China ex-State-Owned Enterprises Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Emerging Markets ex-State-Owned Enterprises Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Emerging Markets High Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Emerging Markets Multifactor Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Emerging Markets Quality Dividend Growth Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Emerging Markets SmallCap Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Europe Hedged Equity Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Europe Hedged SmallCap Equity Fund | February 1, 2025 – March 31, 2025 |

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| | |
|:---|:---|
| WisdomTree Europe Quality Dividend Growth Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Europe SmallCap Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Global ex-U.S. Quality Dividend Growth Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Global High Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree India Earnings Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree India Hedged Equity Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree International Equity Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree International Hedged Quality Dividend Growth Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree International High Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree International LargeCap Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree International MidCap Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree International Multifactor Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree International Quality Dividend Growth Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree International SmallCap Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Japan Hedged Equity Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Japan Hedged SmallCap Equity Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree Japan SmallCap Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree New Economy Real Estate Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. High Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. LargeCap Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. LargeCap Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. MidCap Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. MidCap Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. MidCap Quality Growth Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. Multifactor Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. Quality Dividend Growth Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. Quality Growth Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. SmallCap Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. SmallCap Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. SmallCap Quality Dividend Growth Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. SmallCap Quality Growth Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. Total Dividend Fund | February 1, 2025 – March 31, 2025 |
| WisdomTree U.S. Value Fund | February 1, 2025 – March 31, 2025 |

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