Report of Independent Registered Public Accounting Firm

To the Board of Trustees and Shareholders of Putnam Ohio Tax Exempt
Income Fund:

In planning and performing our audit of the financial statements of
Putnam Ohio Tax Exempt Income Fund (the Fund) as of and for the year
ended May 31, 2023, 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 May
31, 2023.




This report is intended solely for the information and use of the
Board of Trustees of Putnam Ohio Tax Exempt Income 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.

PricewaterhouseCoopers LLP
Boston, Massachusetts
July 12, 2023




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