Company: PPT
Filing Date: 2025-09-26
Form Type: N-CSR
Source: 0001133228-25-010195
Chunk: 202

Company: PUTNAM PREMIER INCOME TRUST
Filing Date: 2025-09-26
Form: N-CSR
Chunk 202
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 its principal executive officers and principal financial and accounting officer.

| ITEM 3. | AUDIT COMMITTEE FINANCIAL EXPERT. |

The Board of Trustees of the Registrant has determined that
Eileen A. Kamerick and Nisha Kumar possess the technical attributes identified in Item 3 to Form N-CSR to qualify as “audit committee
financial experts,” and has designated Eileen A. Kamerick and Nisha Kumar as the Audit Committee’s financial experts. Eileen
A. Kamerick and Nisha Kumar are “independent” Trustees pursuant to paragraph (a)(2) of Item 3 to Form N-CSR.

Under applicable securities laws, a person determined to
be an audit committee financial expert will not be deemed an “expert” for any purpose, including without limitation for the
purposes of Section 11 of the Securities Act of 1933, as a result of being designated or identified as an audit committee financial expert.
The designation or identification of a person as an audit committee financial expert does not impose on such person any duties, obligations,
or liabilities greater than the duties, obligations, and liabilities imposed on such person as a member of the audit committee and board
of directors in the absence of such designation or identification. The designation or identification of a person as an audit committee
financial expert does not affect the duties, obligations, or liability of any other member of the audit committee or board of directors.

| ITEM 4. | PRINCIPAL ACCOUNTANT FEES AND SERVICES. |

(a) . The aggregate fees billed in the last
two fiscal years ending July 31, 2024 and July 31, 2025 (the “Reporting Periods”) for professional services rendered by the
Registrant’s principal accountant (the “Auditor”) for the audit of the Registrant’s annual financial statements,
or services that are normally provided by the Auditor in connection with the statutory and regulatory filings or engagements for the Reporting
Periods, were $166,945 in July 31, 2024 and $123,251 in July 31, 2025.

(b) . The aggregate fees billed
in the Reporting Periods for assurance and related services by the Auditor that are reasonably related to the performance of the Registrant’s
financial statements were $0 in July 31, 2024 and $0 in July 31, 2025.

(c) . The aggregate fees billed in the Reporting
Periods for professional services rendered by the Auditor for