WisdomTree Trust
04/29/2026 | Press release | Distributed by Public on 04/29/2026 13:29
Certificate of Accounting of Securities (Form 40-17F2)
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: |
| 811-21864 | December 31, 2025 |
| 2. State identification Number: N/A | |
| 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): |
||||||||||||
| 3. Exact name of investment company as specified in registration statement: |
| WisdomTree Trust |
| 4. Address of principal executive office (number, street, city, state, zip code): |
|
250 West 34th Street, 3rd Floor New York, NY 10019 |
|
WisdomTree Asset Management, Inc. 250 West 34th Street, 3rd Floor New York, NY 10119 |
Management Statement Regarding Compliance With Certain Provisions of the Investment Company Act of 1940
April 28, 2026
Cohen & Company, Ltd.
8101 East Prentice Ave., Suite 750
Greenwood Village, Colorado 80111
We, as members of management of WisdomTree Trust comprising the Funds listed in Appendix A (the "Funds"), are responsible for complying with the requirements of subsections (b) and (c) of Rule 17f-2, "Custody of Investments by Registered Management Investment Company," 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 Funds' compliance with the requirements of subsections (b) and (c) of Rule 17f-2 as of December 31, 2025, and for the period indicated in Appendix A.
Based on this evaluation, we assert that the Funds was in compliance with the requirements of subsections (b) and (c) of Rule 17f-2 of the Investment Company Act of 1940 as of December 31, 2025, and for the period indicated in Appendix A, with respect to securities reflected in the investment account of the Funds.
WisdomTree Trust
| By: | |
| /s/ David Castano | |
| David Castano, Treasurer |
|
WisdomTree Asset Management, Inc. 250 West 34th Street, 3rd Floor New York, NY 10119 |
| Appendix A | |
| Fund Name | Examination Period |
| WisdomTree China ex-State-Owned Enterprises Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Emerging Markets ex-State-Owned Enterprises Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Emerging Markets High Dividend Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Emerging Markets Multifactor Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Emerging Markets Quality Dividend Growth Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Emerging Markets SmallCap Dividend Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Global ex-U.S. Quality Growth Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Global High Dividend Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree India Earnings Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree India Hedged Equity Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree New Economy Real Estate Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Europe Hedged Equity Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree European Opportunities Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Europe Quality Dividend Growth Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Europe SmallCap Dividend Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree International Equity Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree International Hedged Quality Dividend Growth Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree International High Dividend Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree True Developed International Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree International MidCap Dividend Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree International Multifactor Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree International Quality Dividend Growth Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree International SmallCap Dividend Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Japan Hedged Equity Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Japan Opportunities Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Japan SmallCap Dividend Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. High Dividend Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. LargeCap Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. LargeCap Dividend Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. MidCap Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. MidCap Dividend Fund | November 1, 2025 to December 31, 2025 |
|
WisdomTree Asset Management, Inc. 250 West 34th Street, 3rd Floor New York, NY 10119 |
| Appendix A | |
| Fund Name | Examination Period |
| WisdomTree U.S. MidCap Quality Growth Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. Multifactor Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. Quality Dividend Growth Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. Quality Growth Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. SmallCap Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. SmallCap Dividend Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. SmallCap Quality Dividend Growth Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. SmallCap Quality Growth Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. Total Dividend Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. Value Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree GeoAlpha Opportunities Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Europe Defense Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Global Defense Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Asia Defense Fund | November 1, 2025 to December 31, 2025 |
Report of Independent Public Accountants
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 comprising the Funds listed in Appendix A (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 December 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 AICPA. 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 December 31, 2025, and with respect to agreement of security purchases and sales, for the period indicated in Appendix A:
| · | 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 |
| · | Confirmation of all securities hypothecated, pledged, placed in escrow, or out for transfer with brokers, pledgees, or transfer agents |
| · | Reconciliation of all such securities to the books and records of the Funds and the Custodian |
| · | 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 |
| · | Agreement of 30 security purchases and 30 security sales for the Funds for the period indicated in Appendix A from the books and records of the Funds to broker confirmations |
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 December 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.
COHEN & COMPANY, LTD.
Greenwood Village, Colorado
April 28, 2026
| Appendix A | |
| Fund Name | Examination Period |
| WisdomTree China ex-State-Owned Enterprises Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Emerging Markets ex-State-Owned Enterprises Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Emerging Markets High Dividend Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Emerging Markets Multifactor Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Emerging Markets Quality Dividend Growth Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Emerging Markets SmallCap Dividend Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Global ex-U.S. Quality Growth Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Global High Dividend Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree India Earnings Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree India Hedged Equity Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree New Economy Real Estate Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Europe Hedged Equity Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree European Opportunities Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Europe Quality Dividend Growth Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Europe SmallCap Dividend Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree International Equity Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree International Hedged Quality Dividend Growth Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree International High Dividend Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree True Developed International Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree International MidCap Dividend Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree International Multifactor Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree International Quality Dividend Growth Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree International SmallCap Dividend Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Japan Hedged Equity Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Japan Opportunities Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Japan SmallCap Dividend Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. High Dividend Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. LargeCap Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. LargeCap Dividend Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. MidCap Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. MidCap Dividend Fund | November 1, 2025 to December 31, 2025 |
| Appendix A | |
| Fund Name | Examination Period |
| WisdomTree U.S. MidCap Quality Growth Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. Multifactor Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. Quality Dividend Growth Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. Quality Growth Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. SmallCap Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. SmallCap Dividend Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. SmallCap Quality Dividend Growth Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. SmallCap Quality Growth Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. Total Dividend Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree U.S. Value Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree GeoAlpha Opportunities Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Europe Defense Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Global Defense Fund | November 1, 2025 to December 31, 2025 |
| WisdomTree Asia Defense Fund | November 1, 2025 to December 31, 2025 |
WisdomTree Trust published this content on April 29, 2026, and is solely responsible for the information contained herein. Distributed via EDGAR on April 29, 2026 at 19:30 UTC. If you believe the information included in the content is inaccurate or outdated and requires editing or removal, please contact us at [email protected]