0000928816-10-000038.txt : 20110811 0000928816-10-000038.hdr.sgml : 20110811 20100114155348 ACCESSION NUMBER: 0000928816-10-000038 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100114 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PUTNAM TAX EXEMPT MONEY MARKET FUND CENTRAL INDEX KEY: 0000806944 IRS NUMBER: 046561110 STATE OF INCORPORATION: MA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE POST OFFICE SQ CITY: BOSTON STATE: MA ZIP: 02109 BUSINESS PHONE: 6172921000 FORMER COMPANY: FORMER CONFORMED NAME: PUTNAM TAX EXEMPT MONEY MARKET TRUST DATE OF NAME CHANGE: 19870927 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PUTNAM VARIABLE TRUST CENTRAL INDEX KEY: 0000822671 IRS NUMBER: 046649095 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE POST OFFICE SQ STREET 2: MAILSTOP A 14 CITY: BOSTON STATE: MA ZIP: 02109 BUSINESS PHONE: 8002551581 FORMER COMPANY: FORMER CONFORMED NAME: PUTNAM CAPITAL MANAGER TRUST /MA/ DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PUTNAM MONEY MARKET FUND CENTRAL INDEX KEY: 0000081248 IRS NUMBER: 046386436 STATE OF INCORPORATION: MA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE POST OFFICE SQ STREET 2: MAILSTOP A-14 LEGAL DEPARTMENT CITY: BOSTON STATE: MA ZIP: 02109 BUSINESS PHONE: 6172921471 MAIL ADDRESS: STREET 1: MAILSTOP A-14 LEGAL DEPARTMENT STREET 2: ONE POST OFFICE SQUARE CITY: BOSTON STATE: MA ZIP: 02109 FORMER COMPANY: FORMER CONFORMED NAME: PUTNAM DAILY DIVIDEND TRUST DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PUTNAM FUNDS TRUST CENTRAL INDEX KEY: 0001005942 IRS NUMBER: 043299786 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE POST STREET 2: ONE POST OFFICE SQUARE CITY: BOSTON STATE: MA ZIP: 02109 BUSINESS PHONE: 6172921010 MAIL ADDRESS: STREET 1: ONE POST OFFICE SQUARE CITY: BOSTON STATE: MA ZIP: 02109 CORRESP 1 filename1.htm a_multifundcorresp.htm

January 14, 2010

Putnam Investments
One Post Office Square
Boston, MA 02109

Sheila Stout, Esq.
Division of Investment Management
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

Re:  Forms N-SAR for Putnam Money Market Fund (Reg. Nos. (2-55091) (811-02608)), 
Putnam Tax Exempt Money Market Fund (Reg. Nos. (33-15238) (811-05215)), Putnam VT 
Money Market Fund, a series of Putnam Variable Trust (Reg. No. (33-17486) (811-05346)), 
Putnam Money Market Liquidity Fund, a series of Putnam Funds Trust (Reg. Nos. (33-515) 
(811- 07513)) (collectively, the “Registrants”) 

Dear Ms. Stout:

Per our telephone conversation on January 8, 2010, attached please find Amended Forms N-SAR for the applicable Registrants, which amend Item 74 in response to your request on our telephone conversation, in each case, for the fiscal periods set forth below:

1.  The Putnam Money Market Fund (Reg. Nos. (2-55091) (811-02608)) (for the fiscal 
  periods ended September 30, 2009, March 31, 2009, September 30, 2008 and March 31, 
  2008); 
2.  The Putnam Tax Exempt Money Market Fund (Reg. Nos. (33-15238) (811-05215)) (for 
  the fiscal periods ended September 30, 2009, September 30, 2008 and March 31, 2008); 
  and 
3.  The Putnam VT Money Market Fund, a series of Putnam Variable Trust (Reg. No. (33- 
  17486) (811-05346)) (for the fiscal periods ended June 30, 2009, December 31, 2008, 
  June 30, 2008, December 31, 2007 and June 30, 2007). 

As we discussed, amended Forms N-SAR have not been included for the applicable Registrants for the following fiscal periods because Item 74 of the previously filed Forms N-SAR is not being amended for any of these Registrants at this time:

1.  The Putnam Money Market Liquidity Fund, a series of Putnam Funds Trust (Reg. Nos. 
  (33-515) (811- 07513)) for the fiscal period ended September 30, 2009; and 
2.  The Putnam Tax Exempt Money Market Fund (Reg. Nos. (33-15238) (811-05215)) for 
  the fiscal period ended March 31, 2009. 

Please contact me at 1-800-225-2465, ext. 14824 if you need any further information with respect to this request.

Very truly yours,

/s/Anne Marie Duffy

Anne Marie Duffy
Vice President - Counsel
Putnam Investments