Company: TXEMF
Filing Date: 2025-03-14
Form Type: 40-17F2
Source: 0000038721-25-000023
Chunk: 2

Company: TEMPLETON EMERGING MARKETS INCOME FUND
Filing Date: 2025-03-14
Form: 40-17F2
Chunk 2
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 sales, for the period from February 1, 2023 (see Attachment A for details), through July 31, 2023:

-Confirmation of all securities held by Franklin Templeton Investors Services, Inc. (the “Transfer Agent”),asthey pertaintothesecuritypositionsowned bytheFundsandheldinbookentryform

-Reconciliation of all such securities to the books and records of the Funds and the TransferAgent

-Agreementof340securitypurchasesand522securitysalesormaturitiessinceourlastreport from the books and records of the Funds to the records of the Transfer Agentconfirmations

We
believe that our examination provides, and that the evidence we obtained is sufficient and appropriate
to provide, a reasonable basis for our opinion. Our examination does not provide a legal determination
on the Funds’ compliance with the specified requirements.

We are required to be independent
and to meet our other ethical responsibilities in accordance with relevant ethical requirements related
to the engagement.

In our opinion, management's assertion that the Funds listed in Attachment A complied
with the requirements of subsections (b) and (c) of Rule 17f-2 of the Investment Company Act of 1940
as of July 31, 2023 with respect to securities reflected in the investment accounts of the Funds is fairly
stated, in all material respects.

This report is intended solely for the information and use
of management and the Boards of Trustees or Boards of Directors of the Funds and the Securities and Exchange
Commission and is not intended to be and should not be used by anyone other than the specified parties.

/s/PRICEWATERHOUSECOOPERS, LLP

April
16, 2024

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#### Attachment A
| Franklin                                        
 Custodian Funds:                                
 Franklin DynaTech Funda                         
 Franklin                                        
 Growth Funda                                    | Examination Period               
 February 1, 2023 – July 31, 2023 
 February 1, 2023 – July 31, 2023 |
|:------------------------------------------------|:---------------------------------|
| Franklin Income Funda                           | February                         
 1, 2023 – July 31, 2023          |
| Franklin                                        
 U.S. Government Securities Funda                | February 1, 2023 – July          
 31, 2023                         |
| Franklin Utilities Funda                        | February 1, 2023 – July 31, 2023 |