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]
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1.
Investment Company Act File Number:
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Date
examination completed:
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811-21864
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September
13, 2007
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2.
State
Identification Number: _N/A_
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AL
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AK
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AZ
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AR
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CA
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CO
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CT
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DE
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DC
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FL
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GA
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HI
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ID
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IL
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IN
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IA
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KS
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KY
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LA
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ME
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MD
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MA
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MI
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MN
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MS
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MO
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MT
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NE
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NV
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NH
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NJ
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NM
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NY
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NC
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ND
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OH
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OK
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OR
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PA
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RI
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SC
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SD
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TN
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TX
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UT
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VT
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VA
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WA
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WV
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WI
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WY
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PUERTO
RICO
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Other
(specify):
3.
Exact
name of Investment Company as specified in registration statement:
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WisdomTree
Trust
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4.
Address of principal executive office (number, street, city, state, zip
code):
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48
Wall Street
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Suite
1100
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New
York, N.Y. 10005
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REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To
the Board of Trustees of
The
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 the WisdomTree Trust, including the WisdomTree Total
Dividend
Fund, WisdomTree High-Yielding Equity Fund, WisdomTree LargeCap Dividend
Fund,
WisdomTree Dividend Top 100 Fund, WisdomTree MidCap Dividend Fund, WisdomTree
SmallCap Dividend Fund, WisdomTree DEFA Fund, WisdomTree DEFA High-Yielding
Equity Fund, WisdomTree Europe Total Dividend Fund, WisdomTree Europe
High-Yielding Equity Fund, WisdomTree Europe SmallCap Dividend Fund, WisdomTree
Japan Total Dividend Fund, WisdomTree Japan High-Yielding Equity Fund,
WisdomTree Japan SmallCap Dividend Fund, WisdomTree Pacific ex-Japan Total
Dividend Fund, WisdomTree Pacific ex-Japan High-Yielding Equity Fund, WisdomTree
International LargeCap Dividend Fund, WisdomTree International Dividend
Top 100
Fund, WisdomTree International MidCap Dividend Fund, WisdomTree International
SmallCap Dividend Fund, each a series of 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") as of August 31, 2006.
Management is responsible for the Funds’ compliance with those requirements. Our
responsibility is to express an opinion on management's assertion about
the
Funds compliance based on our examination.
Our
examination was conducted in accordance with standards of the Public Company
Accounting Oversight Board (United States) and accordingly, included examining,
on a test basis, evidence about the Funds compliance with those requirements
and
performing such other procedures as we considered necessary in the
circumstances. Included among our procedures were the following tests performed
as of August 31, 2006, and with respect to agreement of security and similar
investments purchases and sales, for the period June 16, 2006 to August
31,
2006.
| · |
Confirmation
of all securities held by BNY Mellon, Custodian in book entry form
and
reconciliation with depositories and subcustodians used by BNY
Mellon
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| · |
Confirmation
of all securities hypothecated, pledged, placed in escrow, or out
for
transfer with brokers, pledges, or transfer
agents
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| · |
Reconciliation
of all such securities to the books and records of the Funds and
the
Custodian, BNY Mellon
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| · |
Confirmation
of all repurchase agreements with broker/banks and agreement of
underlying
collateral with Custodian records
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| · |
Agreement
of five security purchases and five security sales from the books
and
records of the Funds to broker
confirmations
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To
the Board of Trustees of
The
WisdomTree Trust
Page
Two
We
believe that our examination provides a reasonable basis for our opinion.
Our
examination does not provide a legal determination on the Funds' compliance
with
specified requirements.
In
our
opinion, management's assertion that the WisdomTree Trust complied with
the
requirements of subsections (b) and (c) of Rule 17f-2 of the Investment
Company
Act of 1940 as of August 31, 2006, with respect to securities and similar
investments reflected in the investment accounts 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 the 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.
| TAIT, WELLER & BAKER LLP | ||
| |
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Philadelphia,
Pennsylvania
September
13, 2007