845 Putnam Massachusetts Tax Exempt Income Fund
11/30/06 Semi Annual

Because the electronic format for filing Form NSAR does not
provide adequate space for responding to certain items
correctly, the correct answers are as follows:

53A	For the period ended November 30, 2006, Putnam Management
has assumed $52 of legal, shareholder servicing and
communication, audit and Trustee fees incurred by the fund in
connection with certain legal and regulatory matters.

72DD1 		Class A	5,040
		Class B	  796
          	Class C    63

72DD2		Class M	   85

73A1		Class A	0.184428
		Class B	0.153996
          	Class C 0.146857

73A2		Class M	0.170581

74U1		Class A	27,149
		Class B	4,796
          	Class C   466

74U2		Class M	495

74V1		Class A	9.54
		Class B	9.53
          	Class C 9.54

74V2		Class M	9.54

Additional Information About Minimum Required Investment
Item 61

Shareholders can open a fund account with as little as $500 and
make subsequent investments in any amount. The minimum
investment is waived if you make regular investments weekly,
semi monthly, or monthly through automatic deductions through
your bank checking or savings account. Currently, Putnam is
waiving the minimum, but reserves the right to reject initial
investments under the minimum.


Additional Information About Errors and Omissions Policy
Item 85B

While no claims with respect to the Registrant/Series were filed
under such policy during the period, requests under such policy
for reimbursement of legal expenses and costs arising out of
claims of market timing activity in the Putnam Funds have been
submitted by the investment manager of the Registrant/Series.