Company: CIF
Filing Date: 2025-08-22
Form Type: DEF 14A
Source: 0001741773-25-002969
Chunk: 24

Company: MFS INTERMEDIATE HIGH INCOME FUND
Filing Date: 2025-08-22
Form: DEF 14A
Chunk 24
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 assurance and related services that are reasonably related to the performance of the audit or review of financial statements, but not reported under “Audit Fees,” including accounting

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consultations, agreed-upon procedure reports (inclusive of annual review of basic
maintenance testing associated with the Preferred Shares), attestation reports, comfort letters and internal
control reviews.

(iii)Tax Fees — fees associated with tax compliance, tax advice and tax planning, including services relating to the regulated investment company qualification reviews and tax distribution and analysis reviews.

(iv)All Other Fees — fees for products and services provided to a Trust by the Independent Registered Public Accounting Firm other than those reported under “Audit Fees,” “Audit-Related Fees,” and “Tax Fees.”

Schedule A attached hereto also sets forth the aggregate fees billed by each Independent
Registered Public Accounting Firm for each Trust’s two most recent fiscal years for non-audit services
rendered to each Trust and each Trust’s Service Affiliates.

The Audit Committee has considered whether
the provision by each Trust’s Independent Registered Public Accounting Firm of non-audit services to
each Trust’s Service Affiliates that were not pre-approved by the Audit Committee because such services
did not relate directly to the operations and financial reporting of each Trust was compatible with maintaining
the independence of the Independent Registered Public Accounting Firm as each Trust’s principal auditor.

#### Officers
The
officers of the Trusts, as of August 1, 2025, are listed below, together with their principal occupations
during the past five years (their titles may have varied during that period). Each officer will hold
office until his or her successor is chosen and qualified, or until he or she retires, resigns or is
removed from office.

| Name, Age                | Position(s)Held withTrust               | Officer   
 Since(1)  | Principal OccupationsDuring the PastFive Years(2)                                                      |
| William                  
 T. Allen(3)              
 age 58                   | Deputy                                  
 Assistant Treasurer                     | April     
 2024      | Massachusetts                                                                                          
 Financial Services Company, Vice President                                                             |
| Brian Balasco(3)         
 age                      
 47                       | Assistant                               
 Treasurer                               | April     
 2024      | Massachusetts                                                                                          
 Financial Services Company, Vice President                                                             |
| Christopher R. Bohane(3) 
 age 51                   | Assistant Secretary and Assistant Clerk | July 2005 | Massachusetts Financial                                                                                
 Services Company, Senior Vice President and Deputy