Company: CIF
Filing Date: 2025-08-19
Form Type: CORRESP
Source: 0001741773-25-002953
Chunk: 3

Company: MFS INTERMEDIATE HIGH INCOME FUND
Filing Date: 2025-08-19
Form: CORRESP
Chunk 3
---
, MFS Total Return Series, series of MFS Variable Insurance Trust, lists the MFS Total Return Blended Index as a secondary index in the Form N-CSR for the 12/31/2024 reporting period but such index is tagged using iXBRL as a “broad-based” index.

Response:We will ensure that on each Registrant’s Form N-CSR all secondary benchmarks will be iXBRL tagged as “additional” indices going forward.

Securities and Exchange Commission

August 19, 2025

Page
3

5.Comment:The tailored shareholder report (“TSR”) for each series of the MFS Variable Insurance Trust and MFS Variable Insurance Trust III include a hyperlink to a website where shareholders can access additional performance information for the relevant Registrant. The website hyperlinks included in the TSRs for the reporting period ending 12/31/2024 for each series of the MFS Variable Insurance Trust and MFS Variable Insurance Trust III directs shareholders to a webpage with a header for the MFS Variable Insurance Trust II and a dropdown menu for the series of the MFS Variable Insurance Trust II. Please ensure the hyperlink included in the TSR for each series of the MFS Variable Insurance Trust and MFS Variable Insurance Trust III directs shareholders to a webpage including performance information specific for these Registrants.

Response:We will update the applicable website so that the hyperlinks included in the TSR for each series of the MFS Variable Insurance Trust, MFS Variable Insurance Trust II, and MFS Variable Insurance Trust III properly direct shareholders to a website providing access to additional performance information for the relevant Registrant.

If
you have any questions concerning the foregoing, please call the undersigned at 617-954-5000.

Sincerely,

/S/
WILLIAM B. WILSON

William B. Wilson

Assistant Vice President
and Senior Counsel

MFS Investment Management