December 5, 2006

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: iShares Trust (the “Trust”), File Nos. 333-92935 and 811-09729

Ladies and Gentlemen:

Pursuant to Rule 497(j) of the Securities Act of 1933, as amended, and on behalf of the Trust, please accept this letter as certification that the prospectuses and statement of additional information for the Funds of the Trust, dated December 1, 2006, do not differ from those contained in Post-Effective Amendment No. 64, filed electronically on November 22, 2006, to the Trust’s Registration Statement on Form N-1A.

Please address all questions regarding this filing to the undersigned at (415) 597-2779.

Very truly yours,

/s/ Robert Zivnuska

Robert Zivnuska, Esq.