Company: CIF
Filing Date: 2025-07-28
Form Type: N-CSRS
Source: 0001683863-25-006222
Chunk: 19

Company: MFS INTERMEDIATE HIGH INCOME FUND
Filing Date: 2025-07-28
Form: N-CSRS
Chunk 19
---
 fund may also be charged a commitment fee based on the average daily unused portion of the line of credit. The fund paid a commitment fee of $1,263 during the period, which is included in “Interest expense and fees” in the Statement of Operations. For the six months ended May 31, 2025, the average loan balance was $15,000,000 at a weighted average annual interest rate of 5.44%. The fund is subject to certain covenants including, but not limited to, requirements with respect to asset coverage, portfolio diversification and liquidity.

34

Notes to Financial Statements (unaudited) - continued

(7) Investments in Affiliated Issuers An affiliated issuer may be considered one in which the fund owns 5% or more of the outstanding voting securities, or a company which is under common control. For the purposes of this report, the following were affiliated issuers for the six months ended May 31, 2025:

| Affiliated Issuers                       | Beginning 
     Value |  Purchases |      Sales 
   Proceeds | Realized 
 Gain     
 (Loss)   | Change in       
 Unrealized      
 Appreciation or 
 Depreciation    |     Ending 
      Value |
| MFS Institutional Money Market Portfolio |  $599,137 | $6,254,768 | $5,125,364 | $(97)    | $(38)           | $1,728,406 |

| Affiliated Issuers                       | Dividend 
   Income | Capital Gain  
 Distributions |
| MFS Institutional Money Market Portfolio |  $22,392 | $—            |

35

Report of Independent Registered Public
Accounting Firm

To the Shareholders and the Board
of Trustees of MFS Intermediate High Income Fund

### Results of Review of Interim Financial
Statements

We have reviewed the accompanying
statement of assets and liabilities of MFS Intermediate High Income Fund (the “Fund”), including the portfolio of investments, as of May 31, 2025, and the related statements of operations, changes in net
assets, cash flows and financial highlights for the six-month period then ended and the related notes (collectively referred to as the “interim financial statements”). Based on our review, we are not aware
of any material modifications that should be made to the interim financial statements for them to be in conformity with U.S. generally accepted accounting principles.

We have previously audited, in
accordance with the standards of the Public