Putnam Massachusetts Tax Exempt Income Fund, 5/31/17, annual report

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	  6,469
Class B	  57
Class C	  616
Class M	  66

72DD2 (000s omitted)

Class Y	  1597

73A1

Class A	  0.281292
Class B	  0.220925
Class C	  0.205959
Class M	  0.254634

73A2

Class Y	  0.303071

74U1	(000s omitted)

Class A	  20,879
Class B   225
Class C	  2,783
Class M	  254

74U2	(000s omitted)

Class Y	  5,770

74V1

Class A	  9.64
Class B	  9.62
Class C	  9.66
Class M	  9.64

74V2

Class Y	  9.66


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, semimonthly, 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.