Report of Independent Registered Public Accounting Firm

To the Board of Trustees of Franklin High Income Trust
 and Shareholders of Franklin High Income Fund

In planning and performing our audit of the financial statements
 of Franklin High Income Fund (the "Fund") as of and for the
 year ended May 31, 2020, 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 May 31, 2020.

This report is intended solely for the information and use
of the Board of Trustees of Franklin High 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.


/s/PricewaterhouseCoopers LLP
San Francisco, California
July 17, 2020