Company: CIF
Filing Date: 2025-08-22
Form Type: DEF 14A
Source: 0001741773-25-002969
Chunk: 32

Company: MFS INTERMEDIATE HIGH INCOME FUND
Filing Date: 2025-08-22
Form: DEF 14A
Chunk 32
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| Service                                                 
 Affiliates of MFS Investment Grade Municipal Trust      | E&Y               |            $0 |    $0 |     |    $3,600 |

| October 31, 2024                                    | Independent       
 Registered        
 Public Accounting 
 Firm              | Audit-Related 
         Fees

# |   Tax 
 Fees

# |     | All Other 
     Fees# |
|:----------------------------------------------------|:------------------|--------------:|------:|:----|----------:|
| Service Affiliates of MFS Intermediate Income Trust | Deloitte          |            $0 |    $0 |     |        $0 |
| Service                                             
 Affiliates of MFS Multimarket Income Trust          | E&Y               |            $0 |    $0 |     |    $3,600 |
| Service Affiliates of MFS Municipal Income Trust    | Deloitte          |            $0 |    $0 |     |        $0 |

| October 31, 2023                                    | Independent       
 Registered        
 Public Accounting 
 Firm              | Audit-Related 
         Fees

# |   Tax 
 Fees

# |     | All Other 
     Fees# |
|:----------------------------------------------------|:------------------|--------------:|------:|:----|----------:|
| Service Affiliates of MFS Intermediate Income Trust | Deloitte          |            $0 |    $0 |     |        $0 |
| Service                                             
 Affiliates of MFS Multimarket Income Trust          | E&Y               |            $0 |    $0 |     |    $3,600 |
| Service Affiliates of MFS Municipal Income Trust    | Deloitte          |            $0 |    $0 |     |        $0 |

#This amount reflects the fees billed to Service Affiliates of each Trust for non-audit services relating directly to the operations and financial reporting of the Trust (portions of which services also related to the operations and financial reporting of all funds within the MFS funds complex).

During
the periods indicated in the tables above, no services described under “Audit-Related Fees,” “Tax
Fees” or “All Other Fees” were approved pursuant to the de minimis exception set forth in paragraph
(c)(7)(i)(C) of Rule 2-01 of Regulation S-X.

Aggregate fees billed by each Independent Registered Public
Accounting Firm, for each Trust’s two most recent fiscal