EX-99

845 Putnam Massachusetts Tax Exempt Income Fund attachment
5/31/09 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:

72DD1 (000s omitted)

Class A	10,006
Class B	797
Class C	324

72DD2 (000s omitted)

Class M	152
Class Y	281

73A1

Class A	0.384644
Class B	0.327766
Class C	0.315145

73A2
Class M	0.359398
Class Y	0.404401

74U1 (000s omitted)

Class A	25,765
Class B	1,907
Class C	1,264

74U2 (000s omitted)

Class M	394
Class Y	1,002

74V1

Class A	9.02
Class B	9.02
Class C	9.03

74V2

Class M	9.02
Class Y	9.04

Item 61

Additional Information About Minimum Required Investment

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.

Item 85B

Additional Information About Errors and Omissions Policy

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.

EX-99

New accounting pronouncement

In April 2009, FASB issued FASB Staff Position FSP FAS 157 4
which amends FASB Statement No. 157, Fair Value Measurements, and
is effective for interim and annual periods ending after June 15,
2009. FSP FAS 157 4 provides additional guidance when the volume
and level of activity for the asset or liability measured at fair
value has significantly decreased. Additionally, FSP FAS 157 4
expands disclosure by reporting entities with respect to
categories of assets and liabilities carried at fair value.
Putnam Management believes applying the provisions of FSP FAS 157
4 will not have a material impact on the funds financial
statements.

EX-99

PricewaterhouseCoopers LLP

125 High Street
Boston, MA 02110 1707
Telephone (617) 530 5000
Facsimile (617) 530 5001

www.pwc.com

Report of Independent Registered Public Accounting Firm

To the Trustees and Shareholders of Putnam Massachusetts Tax
Exempt Income Fund:


In planning and performing our audit of the financial statements
of Putnam Massachusetts Tax Exempt Income Fund ("the Fund") as of
and for the year ended May 31, 2009, in accordance with the
standards of the Public Company Accounting Oversight Board
(United States), 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 SAR, 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 Fund 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 funds 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
funds 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 fund are being made only in
accordance with authorizations of management and trustees of the
company; and (3)  provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use
or disposition of a funds 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 Funds 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 Public Company
Accounting Oversight Board (United States).  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 May
31, 2009.

This report is intended solely for the information and use of
management and the Board of Trustees of Putnam Massachusetts Tax
Exempt Income Fund 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
July 10, 2009