Company: CIF
Filing Date: 2025-01-27
Form Type: N-CSR
Source: 0001683863-25-000338
Chunk: 43

Company: MFS INTERMEDIATE HIGH INCOME FUND
Filing Date: 2025-01-27
Form: N-CSR
Chunk 43
---
 on the Board). Messrs. Buller, Caroselli, Jones, Otis, and Williams are members of the Trust’s Audit Committee.

60

Trustees and Officers - continued

Each of the Interested Trustees and certain Officers hold comparable officer positions with certain affiliates of MFS.

| Investment Adviser                       | Custodian                           |
| Massachusetts Financial Services Company 
 111 Huntington Avenue                    
 Boston, MA 02199-7618                    | State Street Bank and Trust Company 
 1 Congress Street, Suite 1          
 Boston, MA 02114-2016               |

| Portfolio Manager(s) | Independent Registered Public Accounting Firm |
| David Cole           
 Michael Skatrud      | Ernst & Young LLP                             
 200 Clarendon Street                          
 Boston, MA 02116                              |

61

MFS Intermediate High Income Fund

#### Board Review of Investment Advisory
Agreement

#### MFS Intermediate High Income
Fund

The Investment Company Act of 1940
requires that both the full Board of Trustees and a majority of the non-interested (“independent”) Trustees, voting separately, annually approve the continuation of the Fund’s investment advisory
agreement with MFS.  The Trustees consider matters bearing on the Fund and its advisory arrangements at their meetings throughout the year, including a review of performance data at each regular meeting.  In
addition, the independent Trustees met several times over the course of three months beginning in May and ending in July, 2024 (“contract review meetings”) for the specific purpose of considering whether
to approve the continuation of the investment advisory agreement for the Fund and the other investment companies that the Board oversees (the “MFS Funds”).  The independent Trustees were assisted in
their evaluation of the Fund’s investment advisory agreement by independent legal counsel, from whom they received separate legal advice and with whom they met separately from MFS during various contract review
meetings.  The independent Trustees were also assisted in this process by an independent consultant who was retained by and reported to the independent Trustees.

In connection with their
deliberations regarding the continuation of the investment advisory agreement, the Trustees, including the independent Trustees, considered such information and factors as they believed, in light of the legal advice
furnished to them and their own business judgment, to be relevant.  The investment advisory agreement for the Fund was considered separately, although the Trustees also took into account the common interests of
all MFS Funds in their review.  As described below, the Trustees considered the nature, quality, and extent