Report of Independent Registered Public Accounting Firm To the Board of Trustees of iShares Trust and Shareholders of each of the eighty-nine funds listed in Appendix A. 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 or period ended March 31, 2026, 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 March 31, 2026. 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 May 22, 2026 Appendix A iShares Trust 1. iShares Copper and Metals Mining ETF 2. iShares Environmental Infrastructure and Industrials ETF 3. iShares Global 100 ETF 4. iShares Global Infrastructure ETF 5. iShares Global Timber & Forestry ETF 6. iShares Lithium Miners and Producers ETF 7. iShares Global Comm Services ETF 8. iShares Global Consumer Discretionary ETF 9. iShares Global Consumer Staples ETF 10. iShares Global Energy ETF 11. iShares Global Financials ETF 12. iShares Global Healthcare ETF 13. iShares Global Industrials ETF 14. iShares Global Materials ETF 15. iShares Global Tech ETF 16. iShares Global Utilities ETF 17. iShares Asia 50 ETF 18. iShares Blockchain and Tech ETF 19. iShares Emerging Markets Infrastructure ETF 20. iShares Europe ETF 21. iShares Future AI & Tech ETF 22. iShares Future Metaverse Tech and Communications ETF 23. iShares India 50 ETF 24. iShares International Developed Small Cap Value Factor ETF 25. iShares International Dividend Growth ETF 26. iShares Latin America 40 ETF 27. iShares JPX-Nikkei 400 ETF 28. iShares Mortgage Real Estate ETF 29. iShares Residential and Multisector Real Estate ETF 30. iShares ESG Select Screened S&P 500 ETF 31. iShares ESG Select Screened S&P Mid-Cap ETF 32. iShares ESG Select Screened S&P Small-Cap ETF 33. iShares S&P 100 ETF 34. iShares S&P 500 Growth ETF 35. iShares S&P 500 Value ETF 36. iShares S&P Small-Cap 600 Value ETF 37. iShares Core S&P Mid-Cap ETF 38. iShares Core S&P Small-Cap ETF 39. iShares Core S&P U.S. Growth ETF 40. iShares Core S&P U.S. Value ETF 41. iShares MSCI USA Quality GARP ETF 42. iShares Preferred and Income Securities ETF 43. iShares Russell Top 200 ETF 44. iShares Russell Top 200 Growth ETF 45. iShares Russell Top 200 Value ETF 46. iShares Russell 3000 ETF 47. iShares Russell Mid-Cap Value ETF 48. iShares Core S&P 500 ETF 49. iShares Core S&P Total U.S. Stock Market ETF 50. iShares S&P 500 3% Capped ETF 51. iShares S&P 500 ex S&P 100 ETF 52. iShares Top 20 U.S. Stocks ETF 53. iShares Russell 2000 ETF 54. iShares Russell 2000 Growth ETF 55. iShares Russell 2000 Value ETF 56. iShares Micro-Cap ETF 57. iShares Russell 2500 ETF 58. iShares Russell Mid-Cap ETF 59. iShares Russell Mid-Cap Growth ETF 60. iShares Biotechnology ETF 61. iShares Expanded Tech Sector ETF 62. iShares Expanded Tech-Software Sector ETF 63. iShares North American Natural Resources ETF 64. iShares Semiconductor ETF 65. iShares U.S. Digital Infrastructure and Real Estate ETF 66. iShares S&P Mid-Cap 400 Growth ETF 67. iShares S&P Mid-Cap 400 Value ETF 68. iShares S&P Small-Cap 600 Growth ETF 69. iShares Nasdaq Top 30 Stocks ETF 70. iShares Nasdaq-100 ex Top 30 ETF 71. iShares Russell 1000 ETF 72. iShares Russell 1000 Growth ETF 73. iShares Russell 1000 Value ETF 74. iShares Texas Equity ETF 75. iShares US Small Cap Value Factor ETF 76. iShares U.S. Aerospace & Defense ETF 77. iShares U.S. Broker-Dealers & Securities Exchanges ETF 78. iShares U.S. Healthcare Providers ETF 79. iShares U.S. Home Construction ETF 80. iShares U.S. Infrastructure ETF 81. iShares U.S. Insurance ETF 82. iShares U.S. Manufacturing ETF 83. iShares U.S. Medical Devices ETF 84. iShares U.S. Oil & Gas Exploration & Production ETF 85. iShares U.S. Oil Equipment & Services ETF 86. iShares U.S. Pharmaceuticals ETF 87. iShares U.S. Real Estate ETF 88. iShares U.S. Regional Banks ETF 89. iShares U.S. Telecommunications ETF 1 1