| Putnam Investments | |
| One Post Office Square | |
| Boston, MA 02109 | |
| February 16, 2018 |
BY EDGAR
Filing Desk
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| RE: | Putnam U.S. Government Income Trust (1933 Act No. 2-87634) |
Dear Ladies and Gentleman:
Putnam U.S. Government Income Trust (the “Registrant”) filed a post-effective amendment to its registration statement on February 16, 2018 (Accession Number 0000928816-18-000321) that included an XBRL interactive data exhibit. The information in the filing is correct but included the following incorrect post-effective amendment numbers: 1933 Act Post-Effective Amendment No. 48 and 1940 Act Post-Effective Amendment No. 49. The numbers that should have been used are 1933 Act Post-Effective Amendment No. 47 and 1940 Act Post-Effective Amendment No. 48. The Registrant made a subsequent post-effective amendment filing on February 16, 2018 (Accession Number 0000928816-18-000325) that included the correct post-effective amendment numbers.
| Very truly yours, | |
| /s/ Peter Fariel | |
| Peter Fariel | |
| Associate General Counsel |
| cc: | Yana Dobkin Guss, Esq. |
| Ropes & Gray LLP |
