Report of Independent Registered Public Accounting
Firm

To the Board of Trustees of Franklin Fund Allocator Series and
Shareholders of Franklin Conservative Allocation Fund, Franklin
Corefolio Allocation Fund, Franklin Global Allocation Fund,
Franklin Growth Allocation Fund, Franklin LifeSmartTM
Retirement Income Fund, Franklin LifeSmartTM 2020 Retirement
Target Fund, Franklin LifeSmartTM 2025 Retirement Target Fund,
Franklin LifeSmartTM 2030 Retirement Target Fund, Franklin
LifeSmartTM 2035 Retirement Target Fund, Franklin LifeSmartTM
2040 Retirement Target Fund, Franklin LifeSmartTM 2045
Retirement Target Fund, Franklin LifeSmartTM 2050 Retirement
Target Fund, Franklin LifeSmartTM 2055 Retirement Target Fund,
Franklin LifeSmartTM 2060 Retirement Target Fund and Franklin
Moderate Allocation Fund.

In planning and performing our audits of the financial statements
of Franklin Conservative Allocation Fund, Franklin Corefolio
Allocation Fund, Franklin Global Allocation Fund, Franklin
Growth Allocation Fund, Franklin LifeSmartTM Retirement Income
Fund, Franklin LifeSmartTM 2020 Retirement Target Fund,
Franklin LifeSmartTM 2025 Retirement Target Fund, Franklin
LifeSmartTM 2030 Retirement Target Fund, Franklin LifeSmartTM
2035 Retirement Target Fund, Franklin LifeSmartTM 2040
Retirement Target Fund, Franklin LifeSmartTM 2045 Retirement
Target Fund, Franklin LifeSmartTM 2050 Retirement Target Fund,
Franklin LifeSmartTM 2055 Retirement Target Fund, Franklin
LifeSmartTM 2060 Retirement Target Fund and Franklin Moderate
Allocation Fund (fifteen of the funds constituting Franklin Fund
Allocator Series, hereafter collectively referred to as the "Funds")
as of and for the year ended December 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
N-CEN, 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 Funds 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 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 a material weakness
as defined above as of December 31, 2023.

This report is intended solely for the information and use of the
Board of Trustees of Franklin Fund Allocator Series 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
February 20, 2024