Company: CIF
Filing Date: 2025-08-19
Form Type: CORRESP
Source: 0001741773-25-002953
Chunk: 1

Company: MFS INTERMEDIATE HIGH INCOME FUND
Filing Date: 2025-08-19
Form: CORRESP
Chunk 1
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 review of the above-referenced filings of the Registrants, this letter sets forth our responses to the comments of the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the "SEC") received during a conference call on July 21, 2025.

1.Comment:A notification of removal was filed on April 29, 2024, for MFS Special Value Trust. The Staff notes that no Form N-CSR for the 10/31/2024 reporting period was filed on behalf of the Registrant. In light of the Registrant’s filing of the notification of removal, please explain why Item B.4.b., “Is this the last filing on this form by the Registrant?”, was not marked “yes” on the Registrant’s Form N-CEN for the 10/31/2024 reporting period.

Response:For the MFS Special Value Trust, Item B.4.b. of the Form N-CEN for the reporting period ending 10/31/2024 was marked “No” after consulting the most recent version of the Division of Investment Management’s Investment Company Reporting Modernization Frequently Asked Questions, updated April 21, 2021 (the “FAQ”). Specifically, the response to Question 5 of the FAQ states that “…a registrant is required to file reports on Form N-CEN until it is deregistered, regardless of whether the registrant has filed, or intends to file, an application to deregister.” As of the date of filing the Registrant’s Form N-CEN for the reporting period ending 10/31/2024, the Registrant had not filed an application for deregistration on Form N-8F and, therefore, the Registrant had not been deregistered under Section 8(f) of the Investment Company Act of 1940, as amended (“1940 Act”). In light of the above, and consistent with the guidance contained in the FAQ, we believe the Registrant is required to mark “No” for Item B.4.b. of Form N-CEN until formally deregistered under the 1940 Act.

Securities and Exchange Commission

August 19, 2025

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2.Comment:With respect to the disclosures relating to Segment Reporting and the chief operating decision maker (CODM), on Form N-CSR for the 12/31/2024 reporting period, the applicable Registrants state “The fund represents a single operating segment and the Management Committee of the