Correspondence 0001193125-23-289792 from iSHARES TRUST (CIK 0001100663)
iSHARES TRUST (CIK 0001100663)
Date: Dec. 6, 2023 · CIK: 0001100663 · Accession: 0001193125-23-289792
AI Filing Summary & Sentiment
File numbers found in text: 333-92935, 811-09729
Letter
VIA EDGAR Division of Investment Management Securities and Exchange Commission Re: iShares Trust (the “Trust”) (Securities Act File No. 333-92935 and Investment Company Act File No. 811-09729) Post-Effective Amendment Nos. 2,674
Dear Mr. Orlic:
This letter responds to your comments with respect to post-effective amendment (“PEA”) number 2,674 to the registration statement of the Trust filed pursuant to Rule 485(a) under the Securities Act of 1933 (“Securities Act”), on behalf of the following series of the Trust (the “Fund”):
iShares Energy Storage and Materials ETF
The Securities and Exchange Commission staff (the “Staff”) provided comments to the Trust on November 14, 2023. For your convenience, the Staff’s comments are summarized below, and each comment is followed by the Trust’s response. Unless otherwise indicated, comments are applicable to each Fund. Capitalized terms have the meanings assigned in each Fund’s Prospectus unless otherwise defined in this letter.
Comment 1:
Please provide to the Staff a completed fee table and cost example at least five business days prior to the effective date of the registration statement.
Response:
The Trust will provide to the Staff the Fund’s completed fee table and cost example.
Comment 2:
Please disclose in a footnote to the table that “Other Expenses” are based on estimated amounts for the current fiscal year.
Response:
The Trust will include footnote disclosure to the table that “Other Expenses” are based on estimated amounts for the current fiscal year.
BRUSSELS CHICAGO FRANKFURT HOUSTON LONDON LOS ANGELES MILAN
NEW YORK PALO ALTO PARIS ROME SAN FRANCISCO WASHINGTON
Securities and Exchange Commission
December 6, 2023
Page 2
Sincerely,
/s/ Anne C. Choe
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CORRESP 1 filename1.htm CORRESP 1875 K Street N.W. Washington, DC 20006-1238 Tel: 202 303 1000 Fax: 202 303 2000 December 6, 2023 VIA EDGAR Mr. David Orlic Division of Investment Management Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Re: iShares Trust (the “Trust”) (Securities Act File No. 333-92935 and Investment Company Act File No. 811-09729) Post-Effective Amendment Nos. 2,674 Dear Mr. Orlic: This letter responds to your comments with respect to post-effective amendment (“PEA”) number 2,674 to the registration statement of the Trust filed pursuant to Rule 485(a) under the Securities Act of 1933 (“Securities Act”), on behalf of the following series of the Trust (the “Fund”): iShares Energy Storage and Materials ETF The Securities and Exchange Commission staff (the “Staff”) provided comments to the Trust on November 14, 2023. For your convenience, the Staff’s comments are summarized below, and each comment is followed by the Trust’s response. Unless otherwise indicated, comments are applicable to each Fund. Capitalized terms have the meanings assigned in each Fund’s Prospectus unless otherwise defined in this letter. Comment 1: Please provide to the Staff a completed fee table and cost example at least five business days prior to the effective date of the registration statement. Response: The Trust will provide to the Staff the Fund’s completed fee table and cost example. Comment 2: Please disclose in a footnote to the table that “Other Expenses” are based on estimated amounts for the current fiscal year. Response: The Trust will include footnote disclosure to the table that “Other Expenses” are based on estimated amounts for the current fiscal year. BRUSSELS CHICAGO FRANKFURT HOUSTON LONDON LOS ANGELES MILAN NEW YORK PALO ALTO PARIS ROME SAN FRANCISCO WASHINGTON Securities and Exchange Commission December 6, 2023 Page 2 Sincerely, /s/ Anne C. Choe Anne C. Choe cc: DeCarlo McLaren Michael Gung George Rafal Luis Mora Toree Ho Eli S. Schwartz