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PricewaterhouseCoope
rs LLP
125 High Street
Boston, MA 02110-
1707
Telephone (617) 530
5000
Facsimile (617) 530
5001
www.pwc.com

Report of Independent Registered Public Accounting Firm

To the Trustees and Shareholders of Putnam Municipal
Opportunities Trust:

In planning and performing our audit of the financial statements
of Putnam Municipal Opportunities Trust (the Fund) as of and for
the year ended April 30, 2010, in accordance with the standards
of the Public Company Accounting Oversight Board (United States),
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-SAR, 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 funds 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
funds 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 fund are being made only in
accordance with authorizations of management and trustees of the
company; and (3)  provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use
or disposition of a funds 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 Funds 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 Public Company
Accounting Oversight Board (United States).  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
April 30, 2010.

This report is intended solely for the information and use of
management and the Board of Trustees of Putnam Municipal
Opportunities 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
June 10, 2010







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