Company: CIF
Filing Date: 2025-08-19
Form Type: CORRESP
Source: 0001741773-25-002953
Chunk: 0

Company: MFS INTERMEDIATE HIGH INCOME FUND
Filing Date: 2025-08-19
Form: CORRESP
Chunk 0
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### MFS®INVESTMENT MANAGEMENT
<div align='center'>**111 Huntington Avenue, Boston, Massachusetts 02199**</div>

#### Phone
617-954-5000

August 19, 2025

#### VIA EDGAR (as Correspondence)
United
States Securities and Exchange Commission

100 F Street, N.E.

Washington,
DC 20549

RE:Filings of Prospectuses, Form N-CSRs, and Form N-CENs for Massachusetts Investors Growth Stock Fund (File Nos. 2-14677; 811-00859), Massachusetts Investors Trust (File Nos. 2-1140; 811-00203), MFS Charter Income Trust (File Nos. 33-29012; 811-5822), MFS Government Markets Income Trust (File Nos. 33-12945; 811-5078), MFS High Income Municipal Trust (File Nos. 333-81129; 811-5754), MFS High Yield Municipal Trust (File Nos. 33-7726; 811-4992), MFS Intermediate High Income Fund (File Nos. 333-8590; 811-5567), MFS Intermediate Income Trust (File Nos. 33-19364; 811-5440), MFS Investment Grade Municipal Trust (File Nos. 333-81131; 811-5785), MFS Multimarket Income Trust (File Nos. 33-11246; 811-4975), MFS Municipal Income Trust (File Nos. 33-8850; 811-4841), MFS Series Trust II (File Nos. 33-7637; 811-04775), MFS Series Trust III (File Nos. 2-60491; 811-02794), MFS Series Trust X (File Nos. 33-01657; 811-04492), MFS Series Trust XIII (File Nos. 2-74959; 811-03327), MFS Variable Insurance Trust (File Nos. 33-74668; 811-08326), MFS Variable Insurance Trust II (File Nos. 2-83616; 811-03732), MFS Variable Insurance Trust III (File Nos. 333-59093; 811-08879), (each, a "Registrant" and collectively, the “Registrants”)

Ladies
and Gentlemen:

With respect to your