Exhibit 99.(i)(14)
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Dechert LLP
Three Bryant Park
1095 Avenue of the Americas
New York, NY 10036-6797
+1 212 698 3500 Main
+1 212 698 3599 Fax
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June 11, 2026
WisdomTree Trust
250 West 34th Street, 3rd Floor
New York, NY 10119
| Re: | WisdomTree Trust |
| | | Post Effective Amendment No. 995 to the Registration Statement on
Form N-1A |
| | | File Nos. 333-132380 and 811-21864 |
Dear Ladies and Gentlemen:
We have acted as counsel for WisdomTree Trust
(the “Trust”), a Delaware statutory trust, in connection with the filing of Post Effective Amendment No. 995 (the “Post-Effective
Amendment”) to the Trust’s registration statement on Form N-1A under the Securities Act of 1933, as amended, (the “1933
Act”) and Amendment No. 997 under the Investment Company Act of 1940, as amended (the “Registration Statement”) relating
to the issuance and sale by the Trust of its authorized shares, divided into several Series (“Shares”).
This opinion is limited to the Delaware Statutory
Trust Act statute, and we express no opinion with respect to the laws of any other jurisdiction or to any other laws of the State of
Delaware. Further, we express no opinion as to compliance with any state or federal securities laws, including the securities laws of
the State of Delaware.
In connection with the opinions set forth
herein, we have examined the following documents: the Trust’s Trust Instrument; the Trust’s By-Laws; and such other Trust
records, certificates, resolutions, documents and statutes that we have deemed relevant in order to render the opinions expressed herein.
In addition, we have reviewed and relied upon the certificate referred to below issued by the Delaware Secretary of State.
In rendering this opinion we have assumed,
without independent verification, (i) the due authority of all individuals signing in representative capacities and the genuineness
of signatures; (ii) the authenticity, completeness and continued effectiveness of all documents or copies furnished to us; (iii) that
any resolutions provided have been duly adopted by the Trust’s Board of Trustees; (iv) that the facts contained in the instruments
and certificates or statements of public officials, officers and representatives of the Trust on which we have relied for the purposes
of this opinion are true and correct; and (v) that no amendments, agreements, resolutions or actions have been approved, executed
or adopted which would limit, supersede or modify the items described above. Where documents are referred to in resolutions approved
by the Board of Trustees, or in the Registration Statement, we have assumed such documents are the same as in the most recent form provided
to us, whether as an exhibit to the Registration Statement or otherwise.
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June 11, 2026
Page 2
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Based upon the foregoing, we are of the opinion
that the Shares proposed to be offered for sale pursuant to the Post-Effective Amendment, have been duly authorized for issuance and,
when issued and delivered against payment therefor in accordance with the terms, conditions, requirements and procedures described in
the Registration Statement, will be validly issued and, subject to the qualifications set forth in the Trust Instrument, fully paid and
non-assessable beneficial interests in such Series and Class.
In rendering the opinion above, insofar as
it relates to the valid existence of the Trust, we have relied solely on a certificate of the Secretary of State of the State of Delaware,
dated as of June 10, 2026, and such opinion is limited accordingly and is rendered as of the date of such certificate.
We hereby consent to the filing of this opinion
as an exhibit to the Registration Statement, to be filed with the Securities and Exchange Commission, and to the use of our name in the
Registration Statement. In giving such consent, however, we do not admit that we are within the category of persons whose consent is
required by Section 7 of the 1933 Act or the rules and regulations thereunder.
Very truly yours,
/s/ Dechert LLP
Dechert LLP