Company: TXEMF
Filing Date: 2025-05-01
Form Type: 40-17F2
Source: 0000809708-25-000007
Chunk: 2

Company: TEMPLETON EMERGING MARKETS INCOME FUND
Filing Date: 2025-05-01
Form: 40-17F2
Chunk 2
---
 with respect to agreement
of security purchases and sales or maturities, for the period from March 1, 2024 (the date of our last
examination), through June 30, 2024:

-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

-Agreementof392securitypurchasesand465securitysalesormaturitiessinceourlastreport from the books and records of the Funds to the records of the Transfer Agentconfirmations

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 complied
with the requirements of subsections (b) and (c) of Rule 17f-2 of the Investment Company Act of 1940
as of June 30, 2024 with respect to securities reflected in the investment accounts of the Funds are
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 these specified parties.

/s/PRICEWATERHOUSECOOPERS, LLP

April
28, 2025

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#### Attachment A
| Franklin                                        
 Custodian Funds:                                
 Franklin DynaTech Funda                         
 Franklin                                        
 Growth Funda                                    | Examination Period            
 March 1, 2024 – June 30, 2024 
 March 1, 2024 – June 30, 2024 |
|:------------------------------------------------|:------------------------------|
| Franklin Income Funda                           | March                         
 1, 2024 – June 30, 2024       |
| Franklin                                        
 U.S. Government Securities Funda                | March 1, 2024 – June          
 30, 2024                      |
| Franklin Utilities Funda                        | March 1, 2024 – June 30, 2024 |
| Franklin                                        
 ETF Trust:                                      |                               |
| Franklin                                        
 Short Duration U.S.