EX-99 3 perclass852.txt 852 Putnam New Opportunities Fund attachment 12/31/07 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, 2007, Putnam Management has assumed $7,082 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 59,193 Class B 8,853 Class C 672 74U2 (000s omitted) Class M 1,276 Class R 41 Class Y 7,348 74V1 Class A 52.41 Class B 46.30 Class C 49.13 74V2 Class M 48.69 Class R 51.81 Class Y 54.47 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.