<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>3
<FILENAME>FLDIT_Audit_Letter.txt
<DESCRIPTION>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<TEXT>
Report of Independent Registered Public Accounting Firm

To the Board of Trustees of Franklin Limited Duration Income Trust
and Shareholders of Franklin Limited Duration Income Fund

In planning and performing our audit of the financial statements of
Franklin Limited Duration Income Fund (the "Fund") as of and for the
year ended December 31, 2018, 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 December 31, 2018.


This report is intended solely for the information and use
of the Board of Trustees of Franklin Limited Duration 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
February 15, 2019

</TEXT>
</DOCUMENT>
