Company: CIF
Filing Date: 2025-08-19
Form Type: CORRESP
Source: 0001741773-25-002953
Chunk: 2

Company: MFS INTERMEDIATE HIGH INCOME FUND
Filing Date: 2025-08-19
Form: CORRESP
Chunk 2
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 fund’s adviser acts as the segment’s CODM”; while for the Form N-CSRs for the 1/31/2025 and 2/28/2025 reporting periods, the applicable Registrants state “The fund represents a single operating segment and the Chairman’s Committee of the fund’s adviser acts as the segment’s CODM”. Please describe the distinction between the Management Committee and the Chairman’s Committee.

Response:For Registrants with reporting periods ending 1/31/2025 and 2/28/2025, the disclosure included in each Registrant’s Form N-CSR relating to Segment Reporting and identification of the CODM was updated to replace the Management Committee of the fund’s adviser with the Chairman’s Committee of the fund’s adviser as a result of an internal corporate restructuring, which became effective at the fund’s adviser on 1/1/2025. In connection with this restructuring the Management Committee of the fund’s adviser was disbanded and replaced with a new internal committee oversight structure, which included, among other things, the creation of the Chairman’s Committee. We believe that the Chairman’s Committee satisfies the requirements of the CODM, as set forth in FASB’s Accounting Standards Codification (“ASC”) 280-10-50-1, namely by providing oversight of resource allocation and assessment of performance of each Registrant.

3.Comment:In future filings, please consider including the information requested for Items 8 through 11 of Form N-CSR in the corresponding sections. However, if the Registrant elects to include information requested for Items 8 through 11 under the Registrant’s response to Item 7 of Form N-CSR, the Registrant should present such information in a format to communicate the information effectively and clearly distinguishable from other materials by providing an appropriate header or table of contents with hyperlinks conveying the information to shareholders.

Response:If, on a going forward basis, we elect to provide the information requested for Items 8 through 11 of Form N-CSR as part of each Registrant’s response to Item 7 of Form N-CSR, we will ensure that a header, table of contents, or other indicator is included in the relevant response on Form N-CSR to communicate the location of the relevant information to shareholders.

4.Comment:For all applicable Registrants, please ensure that any secondary index is tagged using iXBRL as an “additional” index in Form N-CSR and not tagged using iXBRL as a “broad-based” index. For example