77E Legal Proceedings

On February 9, 2005, Columbia Management Advisors, Inc. (which has since merged
into Banc of America Capital Management, LLC (now named Columbia Management
Advisors, LLC)) ("Columbia") and Columbia Funds Distributor, Inc.
(which has been renamed Columbia Management Distributors, Inc.) (the
"Distributor") (collectively, the "Columbia Group") entered into an Assurance of
Discontinuance with the New York Attorney General ("NYAG") (the "NYAG
Settlement") and consented to the entry of a cease-and-desist order by the
Securities and Exchange Commission ("SEC") (the "SEC Order") on matters relating
to mutual fund trading. The SEC Order and the NYAG Settlement are referred to
collectively as the "Settlements".

Under the terms of the SEC Order, the Columbia Group agreed, among other things,
to: pay $70 million in disgorgement and $70 million in civil money penalties;
cease and desist from violations of the antifraud provisions and certain other
provisions of the federal securities laws; maintain certain compliance and
ethics oversight structures; retain an independent consultant to review the
Columbia Group's applicable supervisory, compliance, control and other policies
and procedures; and retain an independent distribution consultant (see below).
The Columbia Funds have also voluntarily undertaken to implement certain
governance measures designed to maintain the independence of their boards of
trustees. The NYAG Settlement also, among other things, requires
Columbia and its affiliates to reduce management fees for certain
Columbia Funds (including the former Nations Funds) and other mutual funds
collectively by $32 million per year for five years, for a projected total of
$160 million in management fee reductions.

Pursuant to the procedures set forth in the SEC Order, the $140 million in
settlement amounts described above is being distributed in accordance with a
distribution plan that was developed by an independent distribution consultant
and approved by the SEC on April 6, 2007. Distributions under the distribution
plan began in late June 2007.

A copy of the SEC Order is available on the SEC website at http://www.sec.gov. A
copy of the NYAG Settlement is available as part of the Bank of America
Corporation Form 8-K filing on February 10, 2005.

In connection with the events described above, various parties have filed suit
against certain funds, the Trustees of the Columbia Funds, FleetBoston Financial
Corporation and its affiliated entities and/or Bank of America and its
affiliated entities.

On February 20, 2004, the Judicial Panel on Multidistrict Litigation transferred
these cases and cases against other mutual fund companies based on similar
allegations to the United States District Court in Maryland for consolidated or
coordinated pretrial proceedings (the "MDL"). Subsequently, additional related
cases were transferred to the MDL. On September 29, 2004, the plaintiffs in the
MDL filed amended and consolidated complaints. One of these amended complaints
is a putative class action that includes claims under the federal securities
laws and state common law, and that names Columbia, the Distributor,
the Trustees of the Columbia Funds, Bank of America Corporation and others as
defendants. Another of the amended complaints is a derivative action purportedly
on behalf of the Columbia Funds that asserts claims under federal securities
laws and state common law.

On February 25, 2005, Columbia and other defendants filed motions to
dismiss the claims in the pending cases. On March 1, 2006, for reasons stated in
the court's memoranda dated November 3, 2005, the U.S. District Court for the
District of Maryland granted in part and denied in part the defendants' motions
to dismiss. The court dismissed all of the class action claims pending against
the Columbia Funds Trusts. As to Columbia and the Distributor, the claims under
the Securities Act of 1933, the claims under Sections 34(b) and 36(a) of the
Investment Company Act of 1940 ("ICA") and the state law claims were dismissed.
The claims under Sections 10(b) and 20(a) of the Securities Exchange Act of 1934
and claims under Section 36(b) of the ICA were not dismissed.

On March 21, 2005, a purported class action was filed in StateMassachusetts
state court alleging that certain conduct, including market timing, entitled
Class B shareholders in certain Columbia funds to an exemption from
contingent deferred sales charges upon early redemption ("the CDSC Lawsuit").
The CDSC Lawsuit was removed to federal court in Massachusetts and the
federal Judicial Panel transferred the CDSC Lawsuit to the MDL.

On April 4, 2006, the plaintiffs and the Columbia defendants named in
the MDL, including the Columbia Funds, entered into a term sheet containing the
principal terms of a stipulation of settlement that would settle all
Columbia-related claims in the MDL described above, including the CDSC Lawsuit.
On April 6, 2006, the U.S. District Court for the District of Maryland stayed
all actions with respect to these Columbia-related claims. The settlement is
subject to court approval.

In 2004, the Columbia Funds' adviser and distributor and certain affiliated
entities and individuals were named as defendants in certain purported
shareholder class and derivative actions making claims, including claims under
the Investment Company and the Investment Advisers Acts of 1940 and state law.
Certain Columbia Funds were named as nominal defendants. The suits allege, inter
alia, that the fees and expenses paid by the funds are excessive and that the
advisers and their affiliates inappropriately used fund assets to distribute the
funds and for other improper purposes. On March 2, 2005, the actions were
consolidated in the Massachusetts federal court as In re Columbia
Entities Litigation. The plaintiffs filed a consolidated amended complaint on
June 9, 2005. On November 30, 2005, the judge dismissed all claims by plaintiffs
and entered final judgment in favor of the defendants. The plaintiffs appealed
to the United States Court of Appeals for the First Circuit on December 30,
2005. A stipulation and settlement agreement dated January 19, 2007 was filed in
the First Circuit on February 14, 2007, with a joint stipulation of dismissal
and motion for remand to obtain district court approval of the settlement. That
joint motion was granted and the appeal was dismissed. On March 6, 2007, the
case was remanded to the District Court. On May 17, 2007, the District Court
entered an amended preliminary approval order which granted preliminary approval
of the settlement. A final settlement hearing, at which the District Court will
determine whether the proposed settlement should be finally approved and the
action dismissed on the merits with prejudice, is scheduled for September 18,
2007. The terms of the settlement, if finally approved, will require payments by
the funds' adviser and/or its affiliates, including payment of plaintiffs'
attorneys' fees and notice to class members. In the event that the settlement is
not finally approved, the plaintiffs may elect to go forward with their appeal
and no opinion is expressed regarding the likely outcome or financial impact of
such an appeal on any fund.


77K Change in Registrant's certifying account.

On June 29, 2007, PricewaterhouseCoopers LLP (PwC) resigned as the
independent registered public accounting firm for the Trust. During the
two most recent fiscal years, PwCs audit reports contained no adverse
opinion or disclaimer of opinion; nor were its reports qualified or
modified as to uncertainty, audit scope, or accounting principles.
Further, in connection with its audits for the two most recent fiscal
years and through June 29, 2007, there were no disagreements between
the Trust and PwC on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure, which,
if not resolved to the satisfaction of PwC, would have caused it to
make reference to the subject matter of the disagreement in its report
on the financial statements for such years.

The Trust has requested that PwC furnish it with a letter addressed
to the SEC stating whether or not it agrees with the above statements.
A copy of such letter, dated July 27, 2007, is filed as an Exhibit
to this Form N-SAR.


July 27, 2007

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Commissioners:

We have read the statements made by MFS California Insured Municipal
Fund (the Fund, formerly known as Colonial California Insured
Municipal Fund) (copy attached), which we understand will be filed
with the Securities and Exchange Commission, pursuant to Item 77K
of Form N-SAR, as part of the Funds Form N-SAR report for the
period ended May 31, 2007.  We agree with the statements concerning
our Firm in such Form N-SAR.

Very truly yours,


PricewaterhouseCoopers LLP

On June 29, 2007, PricewaterhouseCoopers LLP (PwC) resigned as the
independent registered public accounting firm for the Trust. During
the two most recent fiscal years, PwCs audit reports contained no
adverse opinion or disclaimer of opinion; nor were its reports
qualified or modified as to uncertainty, audit scope, or
accounting principles. Further, in connection with its audits
for the two most recent fiscal years and through June 29, 2007,
there were no disagreements between the Trust and PwC on any
matter of accounting principles or practices, financial statement
disclosure or auditing scope or procedure, which, if not resolved
to the satisfaction of PwC, would have caused it to make reference
to the subject matter of the disagreement in its report on the
financial statements for such years.  Effective June 29, 2007,
Ernst & Young LLP was appointed by the audit committee of the Board
of Trustees as the independent registered public accounting firm of
the Trust for the fiscal year ended November 30, 2007.



COLONIAL CALIFORNIA INSURED MUNICIPAL FUND 77Q1

On February 7, 2007, Section 2.1 of the bylaws of Colonial California
Insured Municipal Fund was amended to read as follows:

Shareholder Meetings.  The annual meeting of the shareholders of the
Trust shall be held between April 1 and July 31 in each year, on a date
and at a time within that period set by the Trustees.  A special meeting
of the shareholders of the Trust may be called at any time by the
Trustees, by the president or, if the Trustees and the president shall fail
to call any meeting of shareholders for a period of 30 days after written
application of one or more shareholders who hold at least 10% of all
outstanding shares of the Trust, then such shareholders may call such
meeting.  Each call of a meeting shall state the place, date, hour and
purposes of the meeting.