Company: CIF
Filing Date: 2025-08-22
Form Type: DEF 14A
Source: 0001741773-25-002969
Chunk: 22

Company: MFS INTERMEDIATE HIGH INCOME FUND
Filing Date: 2025-08-22
Form: DEF 14A
Chunk 22
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111 Huntington Avenue, Boston, Massachusetts 02199. MFS and its predecessor organizations have a history
of money management dating from 1924. MFS is a subsidiary of Sun Life of Canada (U.S.) Financial Services
Holdings, Inc., which in turn is an indirect majority-owned subsidiary of Sun Life Financial Inc. (a diversified
financial services company).

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#### Independent
Registered Public Accounting Firm

The Independent Registered Public Accounting Firm and fiscal
year end for each Trust are listed below:

| Trust                                | Independent               
 Registered Public         
 Accounting Firm           | Fiscal      
 Year End    |
|:-------------------------------------|:--------------------------|:------------|
| MFS Charter Income Trust             | Ernst & Young LLP (“E&Y”) | November 30 |
| MFS Government Markets Income Trust  | Deloitte &                
 Touche LLP (“Deloitte”)   | November 30 |
| MFS High Income Municipal Trust      | E&Y                       | November 30 |
| MFS                                  
 High Yield Municipal Trust           | E&Y                       | November 30 |
| MFS Intermediate High Income Fund    | E&Y                       | November 30 |
| MFS                                  
 Intermediate Income Trust            | Deloitte                  | October 31  |
| MFS Investment Grade Municipal Trust | E&Y                       | November 30 |
| MFS                                  
 Multimarket Income Trust             | E&Y                       | October 31  |
| MFS Municipal Income Trust           | Deloitte                  | October 31  |

The Independent Registered
Public Accounting Firm has no direct or material indirect interest in a Trust.

Representatives of
the applicable Independent Registered Public Accounting Firm are not expected to be present at the Meeting,
but they will have the opportunity to make a statement if they wish, and they will be available should
any matter arise requiring their presence.

Each Trust’s Audit Committee submitted the following statement
to be included in this Proxy Statement:

The Audit Committee reviewed and discussed
the audited financial statements with Trust management. The Audit Committee also discussed with the independent
public accounting firm the matters required to be discussed by the applicable requirements of the PCAOB
and the Securities and Exchange Commission (“SEC”). The Audit Committee received the written disclosures
and the letter from the independent public accounting firm required by the PCAOB regarding the independent
public accounting firm’s communications with the Audit Committee regarding independence, and discussed
with the independent public accounting firm its independence.