EX-99

PricewaterhouseCoope
rs 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, 2009, in accordance with the standards of the
Public Company Accounting Oversight Board (United States), we
considered the Funds internal control over financial reporting,
including controls over 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 NSAR, 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.  A
funds internal control over financial reporting includes those
policies and procedures that (1) pertain to the maintenance of
records that, in reasonable detail, accurately and fairly reflect
the transactions and dispositions of the assets of the company;
(2) provide reasonable assurance that transactions are recorded
as necessary to permit preparation of financial statements in
accordance with generally accepted accounting principles, and
that receipts and expenditures of the fund are being made only in
accordance with authorizations of management and trustees of the
company; and (3)  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 deficiency in internal control over financial reporting 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 material weakness is a deficiency, or a
combination of deficiencies, in internal control over financial
reporting, such that there is a reasonable possibility that a
material misstatement of the Funds annual or interim financial
statements will not be prevented or detected on a timely basis.

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 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 over safeguarding securities, that
we consider to be material weaknesses as defined above as of June
30, 2009.

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 12, 2009






2

2

EX-99

852 Acquisition of Putnam Discovery Growth Fund

On December 29, 2008, the fund issued 8,404,068, 1,543,617,
437,859,266,186, 3,098 and 178,445 class A, class B, class C, class M,
class R and class Y shares, respectively, for 21,193,853, 3,790,207,
1,105,892, 664,552, 7,797 and 460,961 class A, class B, class C, class M,
class R and class Y shares, respectively,of Putnam Discovery Growth Fund
to acquire that funds net assets in a taxfree exchange approved by the
Trustees. The net assets of the fund and Putnam Discovery Growth Fund
on December 26, 2008, were $1,907,579,272 and $327,629,483, respectively.
On December 26, 2008, Putnam Discovery Growth Fund had accumulated net
investment loss of $1,772,584, accumulated net realized loss of
 $1,071,200,599 and unrealized depreciation
of $47,270,599. The aggregate net assets of the fund immediately
following the acquisition were $2,235,208,755.

EX-99

Putnam New Opportunities Fund, 6/30/09, 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:

74U1	(000s omitted)

Class A	53,291
Class B	4,949
Class C	887

74U2	(000s omitted)

Class M	1,178
Class R	58
Class Y	6,762

74V1

Class A	35.33
Class B	30.87
Class C	32.76

74V2

Class M	32.58
Class R	34.79
Class Y	36.86


Item 61 Open end funds only

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.