Putnam Investments
One Post Office Square
Boston, MA 02109
February 1, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
RE: Putnam Tax Exempt Income Fund (Reg. No. 2-57165) (811-2675)
(the "Fund") Post-Effective Amendment No. 31 to Registration
Statement on Form N-1A
Ladies and Gentlemen:
Pursuant to Rule 497(j) under the Securities Act of 1933, as
amended, the Fund hereby certifies that the form of Prospectus and
Statement of Additional Information that would have been filed on behalf
of the Fund pursuant to Rule 497(c) upon the effectiveness of Post-
Effective Amendment No. 31 to the Fund's Registration Statement on Form
N-1A (the "Amendment") would not have differed from that contained in
the Amendment, which is the most recent amendment to such Registration
Statement and was filed electronically on January 27, 2000.
Comments or questions concerning this certificate may be directed
to Jill Grossberg at 1-800-225-2465, ext. 11913.
Very truly yours,
PUTNAM TAX EXEMPT INCOME FUND
/s/ Gordon H. Silver
By: -----------------------------------
Gordon H. Silver
Vice President
cc: John Samia, Esq.
