EX-99

Shareholder meeting
results (Unaudited)

May 15, 2007 meeting

A proposal to approve a new management contract between the fund
and Putnam Investment Management, LLC was approved as follows:

Votes for		Votes against 		Abstentions
49,484,339 		2,463,187 		1,796,442


All tabulations are rounded to the nearest whole number.

EX-99

New accounting pronouncements

In June 2006, the Financial Accounting Standards Board (FASB)
issued Interpretation No. 48, Accounting for Uncertainty in
Income Taxes (the Interpretation). The Interpretation prescribes
a minimum threshold for financial statement recognition of the
benefit of a tax position taken or expected to be taken by a
filer in the filers tax return. The Interpretation is not
expected to have a material effect on the funds financial
statements. However, the conclusions regarding the Interpretation
may be subject to review and adjustment at a later date based on
factors including, but not limited to, further implementation
guidance expected from the FASB, and on-going analysis of tax
laws, regulations and interpretations thereof.

In September 2006, the FASB issued Statement of Financial
Accounting Standards No. 157, Fair Value Measurements (the
Standard). The Standard defines fair value, sets out a framework
for measuring fair value and requires additional disclosures
about fair value measurements. The Standard applies to fair value
measurements already required or permitted by existing standards.
The Standard is effective for financial statements issued for
fiscal years beginning after November 15, 2007 and interim
periods within those fiscal years. Putnam Management is currently
evaluating what impact the adoption of the Standard will have 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 New Opportunities
Fund:

In planning and performing our audit of the financial statements
of Putnam New Opportunities Fund (the Fund) as of and for the
year ended June 30, 2007, in accordance with the standards of the
Public Company Accounting Oversight Board (United States), we
considered the Funds internal control over financial reporting,
including control activities for 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.  Such
internal control over financial reporting includes policies and
procedures that 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 control deficiency 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 significant deficiency
is a control deficiency, or combination of control deficiencies,
that adversely affects the funds ability to initiate, authorize,
record, process or report external financial data reliably in
accordance with generally accepted accounting principles such
that there is more than a remote likelihood that a misstatement
of the funds annual or interim financial statements that is more
than inconsequential will not be prevented or detected.  A
material weakness is a control deficiency, or combination of
control deficiencies, that results in more than a remote
likelihood that a material misstatement of the annual or interim
financial statements will not be prevented or detected.










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
significant deficiencies or 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 for safeguarding securities, that we consider
to be material weaknesses as defined above as of June 30, 2007.

This report is intended solely for the information and use of
management and the Board of Trustees of Putnam New Opportunities
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
August 9, 2007







1

2

EX-99

852 Putnam New Opportunities Fund attachment
6/30/07 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 year ended June 30, 2007, Putnam Management has
assumed $21,705 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	64,312
Class B	10,244
Class C	715

74U2 (000s omitted)

Class M	1,417
Class R	24
Class Y	7,538

74V1

Class A	53.15
Class B	47.13
Class C	50.01

74V2

Class M	49.50
Class R	52.60
Class Y	55.17



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.