Report of Independent Registered Public Accounting Firm

To the Board of Trustees of and Shareholders of
 Franklin Federal Tax-Free Income Fund

In planning and performing our audits of the
financial statements of Franklin Federal Tax-Free Income Fund (the "Fund")
 as of and for the year ended April 30, 2019, in accordance
with the standards of the Public Company Accounting
Oversight Board (United States) (PCAOB), we considered the
 Fund's 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 N-CEN, but not for the purpose of
expressing an opinion on the effectiveness of the Fund's
internal control over financial reporting.  Accordingly,
 we do not express an opinion on the effectiveness of the
 Fund's 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 company's 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 company's 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 company's 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
company's annual or interim financial statements will
 not be prevented or detected on a timely basis.

Our consideration of the Fund's 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 Fund's
 internal control over financial reporting and its operation,
including controls over safeguarding securities,
that we consider to be a material weakness as defined
 above as of April 30, 2019.

 This report is intended solely for the information and
 use of the Board of Trustees of Franklin Federal Tax-Free 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.



/s/PricewaterhouseCoopers LLP
San Francisco, California
June 17, 2019