Report of Independent Registered Public Accounting Firm

To the Trustees of Putnam TaxFree Income Trust and Shareholders of Putnam
TaxFree High Yield Fund

In planning and performing our audit of the financial statements of Putnam
TaxFree High Yield Fund (the Fund) as of and for the year ended July 31,
2019, in accordance with the standards of the Public Company Accounting
Oversight Board (United States) (PCAOB), 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 NCEN, 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 companys 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 companys 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 company are being made only in accordance with authorizations of
management and directors of the company and (3) provide reasonable assurance
regarding prevention or timely detection of unauthorized acquisition, use or
disposition of a companys 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 companys 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 PCAOB.  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 July 31, 2019.

This report is intended solely for the information and use of the Trustees of
Putnam TaxFree Income Trust and the Securities and Exchange Commission and is
not intended to be and should not be used by anyone other than these
specified parties.

PricewaterhouseCoopers LLP
Boston, Massachusetts
September 10, 2019




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