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<FILENAME>audltr582.txt
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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, 2018, 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
safeguading 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 NSAR, 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, 2018.

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
Boston, Massachusetts
June 14, 2018




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PricewaterhouseCoopers LLP, 101 Seaport Boulevard, Boston, MA 02110
T (617) 530 5000, F(617) 530 5001, www.pwc.com/us

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