EX-99 3 perclass852.txt 852 Putnam New Opportunities Fund attachment 12/31/05 Semi-annual Because of the electronic format for filing Form N-SAR does not provide adequate space for responding to certain items correctly, the correct answers are as follows: 53A For the period ended December 31, 2005, Putnam Management has assumed $49,331 of legal, shareholder servicing and communication, audit and Trustee fees incurred by the fund in connection with certain legal and regulatory matters. 74U1 (000s omitted) Class A 100,077 Class B 17,658 Class C 995 74U2 (000s omitted) Class M 2,275 Class R 10 Class Y 9,083 74V1 Class A 45.66 Class B 40.94 Class C 43.44 74V2 Class M 42.84 Class R 45.36 Class Y 47.21 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.