0000912938-16-000651.txt : 20160628 0000912938-16-000651.hdr.sgml : 20160628 20160426082810 ACCESSION NUMBER: 0000912938-16-000651 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20160426 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS SERIES TRUST IV CENTRAL INDEX KEY: 0000063068 IRS NUMBER: 046382595 STATE OF INCORPORATION: MA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: MFS MUNICIPAL BOND FUND /MA/ DATE OF NAME CHANGE: 19930910 FORMER COMPANY: FORMER CONFORMED NAME: MASSACHUSETTS CASH MANAGEMENT TRUST DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MASSACHUSETTS INVESTORS TRUST CENTRAL INDEX KEY: 0000063091 IRS NUMBER: 041590600 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS SERIES TRUST XIII CENTRAL INDEX KEY: 0000356349 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: MFS GOVERNMENT SECURITIES FUND DATE OF NAME CHANGE: 19930408 FORMER COMPANY: FORMER CONFORMED NAME: MFS GOVERNMENT GUARANTEED SECURITIES TRUST DATE OF NAME CHANGE: 19910522 FORMER COMPANY: FORMER CONFORMED NAME: WORKING CAPITAL TRUST DATE OF NAME CHANGE: 19840529 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS MUNICIPAL SERIES TRUST CENTRAL INDEX KEY: 0000751656 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: MFS MANAGED MULTI STATE MUNICIPAL BOND TRUST DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: MFS MANAGED MULTI STATE TAX EXEMPT TRUST DATE OF NAME CHANGE: 19890410 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS MULTIMARKET INCOME TRUST CENTRAL INDEX KEY: 0000809173 IRS NUMBER: 046562226 STATE OF INCORPORATION: MA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: MFS HIGH YIELD MARKETS TRUST DATE OF NAME CHANGE: 19870204 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS SERIES TRUST VIII CENTRAL INDEX KEY: 0000819673 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02119 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02119 FORMER COMPANY: FORMER CONFORMED NAME: MFS STRATEGIC INCOME FUND DATE OF NAME CHANGE: 19940910 FORMER COMPANY: FORMER CONFORMED NAME: MFS INCOME & OPPORTUNITY FUND / DATE OF NAME CHANGE: 19931006 FORMER COMPANY: FORMER CONFORMED NAME: MFS INCOME & OPPORTUNITY FUND DATE OF NAME CHANGE: 19930408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS INVESTMENT GRADE MUNICIPAL TRUST CENTRAL INDEX KEY: 0000847411 IRS NUMBER: 043046360 STATE OF INCORPORATION: MA FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 617-954-5000 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: COLONIAL INVESTMENT GRADE MUNICIPAL TRUST DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS CHARTER INCOME TRUST CENTRAL INDEX KEY: 0000851170 IRS NUMBER: 043055815 FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: MFS PRINCIPAL INCOME TRUST DATE OF NAME CHANGE: 19890906 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS SERIES TRUST VI CENTRAL INDEX KEY: 0000863032 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: MFS WORLDWIDE TOTAL RETURN FUND DATE OF NAME CHANGE: 19930408 FORMER COMPANY: FORMER CONFORMED NAME: MFS WORLDWIDE TOTAL RETURN TRUST DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS SERIES TRUST XI CENTRAL INDEX KEY: 0000911637 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: MFS UNION STANDARD TRUST DATE OF NAME CHANGE: 19930907 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS SERIES TRUST XII CENTRAL INDEX KEY: 0001330967 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 617-954-5000 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: MFS Series Trust XII DATE OF NAME CHANGE: 20050622 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS SERIES TRUST XVI CENTRAL INDEX KEY: 0000063067 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: MFS GROWTH OPPORTUNITIES FUND DATE OF NAME CHANGE: 19940304 FORMER COMPANY: FORMER CONFORMED NAME: MFS CAPITAL DEVELOPMENT FUND DATE OF NAME CHANGE: 19930408 FORMER COMPANY: FORMER CONFORMED NAME: MASSACHUSETT MFS CAPITAL DEVELOPMENT FUND DATE OF NAME CHANGE: 19921015 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MASSACHUSETTS INVESTORS GROWTH STOCK FUND CENTRAL INDEX KEY: 0000063090 IRS NUMBER: 041885327 STATE OF INCORPORATION: MA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: MASSACHUSETTS INVESTORS GROWTH STOCK FUND INC DATE OF NAME CHANGE: 19920414 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS SERIES TRUST VII CENTRAL INDEX KEY: 0000318874 IRS NUMBER: 046452925 STATE OF INCORPORATION: MA FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: MFS WORLDWIDE GOVERNMENTS FUND DATE OF NAME CHANGE: 19930408 FORMER COMPANY: FORMER CONFORMED NAME: MFS WORLDWIDE GOVERNMENTS TRUST DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: MASSACHUSETTS FINANCIAL INTERNATIONAL TRUST BOND PORTFOLIO DATE OF NAME CHANGE: 19910225 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS SERIES TRUST XV CENTRAL INDEX KEY: 0000764719 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: MFS GOVERNMENT LIMITED MATURITY FUND /MA/ DATE OF NAME CHANGE: 19930623 FORMER COMPANY: FORMER CONFORMED NAME: MFS GOVERNMENT PREMIUM FUND DATE OF NAME CHANGE: 19930408 FORMER COMPANY: FORMER CONFORMED NAME: MFS GOVERNMENT PREMIUM ACCOUNT DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS SERIES TRUST I CENTRAL INDEX KEY: 0000798244 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: MFS SERIES TRUST I /MA/ DATE OF NAME CHANGE: 19940427 FORMER COMPANY: FORMER CONFORMED NAME: MFS LIFETIME MANAGED SECTORS FUND DATE OF NAME CHANGE: 19930408 FORMER COMPANY: FORMER CONFORMED NAME: LIFETIME MANAGED SECTORS TRUST DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS MUNICIPAL INCOME TRUST CENTRAL INDEX KEY: 0000801961 IRS NUMBER: 046554822 STATE OF INCORPORATION: MA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS HIGH YIELD MUNICIPAL TRUST CENTRAL INDEX KEY: 0000809844 IRS NUMBER: 042950868 STATE OF INCORPORATION: MA FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 617-954-5000 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: COLONIAL MUNICIPAL INCOME TRUST DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS SERIES TRUST III CENTRAL INDEX KEY: 0000225604 IRS NUMBER: 046414785 STATE OF INCORPORATION: MA FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: MFS SERIES TRUST III /MA DATE OF NAME CHANGE: 19940411 FORMER COMPANY: FORMER CONFORMED NAME: MFS HIGH INCOME FUND DATE OF NAME CHANGE: 19930408 FORMER COMPANY: FORMER CONFORMED NAME: MASSACHUSETTS FINANCIAL HIGH INCOME TRUST DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS GOVERNMENT MARKETS INCOME TRUST CENTRAL INDEX KEY: 0000811922 IRS NUMBER: 046565627 STATE OF INCORPORATION: MA FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS SERIES TRUST IX CENTRAL INDEX KEY: 0000063075 IRS NUMBER: 042535629 STATE OF INCORPORATION: MA FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: MFS SERIES TRUST IX /MA/ DATE OF NAME CHANGE: 19951218 FORMER COMPANY: FORMER CONFORMED NAME: MFS SERIES TRUST IX DATE OF NAME CHANGE: 19950207 FORMER COMPANY: FORMER CONFORMED NAME: MFS BOND FUND DATE OF NAME CHANGE: 19930408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS SERIES TRUST II CENTRAL INDEX KEY: 0000798250 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: MFS SERIES TRUST II /MA/ DATE OF NAME CHANGE: 19940131 FORMER COMPANY: FORMER CONFORMED NAME: MFS LIFETIME EMERGING GROWTH FUND DATE OF NAME CHANGE: 19930408 FORMER COMPANY: FORMER CONFORMED NAME: LIFETIME EMERGING GROWTH TRUST DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS CALIFORNIA MUNICIPAL FUND CENTRAL INDEX KEY: 0001092896 IRS NUMBER: 043483817 STATE OF INCORPORATION: MA FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 6179545000 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: MFS CALIFORNIA INSURED MUNICIPAL FUND DATE OF NAME CHANGE: 20070629 FORMER COMPANY: FORMER CONFORMED NAME: COLONIAL CALIFORNIA INSURED MUNICIPAL FUND DATE OF NAME CHANGE: 19990927 FORMER COMPANY: FORMER CONFORMED NAME: PREMIER CALIFORNIA MUNICIPAL INCOME FUND DATE OF NAME CHANGE: 19990809 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS INTERMEDIATE INCOME TRUST CENTRAL INDEX KEY: 0000826735 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: MFS MULTI GOVERNMENT INTERMEDIATE TRUST DATE OF NAME CHANGE: 19880308 FORMER COMPANY: FORMER CONFORMED NAME: INTERNATIONAL GOVERNMENT INCOME TRUST DATE OF NAME CHANGE: 19880211 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS INSTITUTIONAL TRUST CENTRAL INDEX KEY: 0000867969 IRS NUMBER: 043158862 STATE OF INCORPORATION: MA FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: PUBLIC FUNDS INVESTMENT TRUST DATE OF NAME CHANGE: 19920609 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS SERIES TRUST X CENTRAL INDEX KEY: 0000783740 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: MFS GOVERNMENT MORTGAGE FUND DATE OF NAME CHANGE: 19930408 FORMER COMPANY: FORMER CONFORMED NAME: MFS GOVERNMENT INCOME PLUS FUND DATE OF NAME CHANGE: 19930312 FORMER COMPANY: FORMER CONFORMED NAME: MASSACHUSETTS MFS GOVERNMENT INCOME PLUS FUND DATE OF NAME CHANGE: 19921015 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS INTERMEDIATE HIGH INCOME FUND CENTRAL INDEX KEY: 0000833021 IRS NUMBER: 046593681 STATE OF INCORPORATION: MA FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 6179545000 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: COLONIAL INTERMEDIATE HIGH INCOME FUND DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS INSTITUTIONAL MONEY MARKET PORTFOLIO, A SERIES OF THE MFS SERIES TRUST XIV CENTRAL INDEX KEY: 0001392417 IRS NUMBER: 208538605 STATE OF INCORPORATION: MA FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 617-954-5000 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: MFS Institutional Money Market Portfolio, a series of the MFS Series Trust XIV DATE OF NAME CHANGE: 20090313 FORMER COMPANY: FORMER CONFORMED NAME: MFS Series Trust XIV DATE OF NAME CHANGE: 20070308 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS SERIES TRUST V CENTRAL INDEX KEY: 0000200489 IRS NUMBER: 042468583 STATE OF INCORPORATION: MA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: MFS TOTAL RETURN FUND DATE OF NAME CHANGE: 19930408 FORMER COMPANY: FORMER CONFORMED NAME: MASSACHUSETTS MFS TOTAL RETURN FUND DATE OF NAME CHANGE: 19921023 FORMER COMPANY: FORMER CONFORMED NAME: MASSACHUSETTS FINANCIAL TOTAL RETURN TRUST DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS SPECIAL VALUE TRUST CENTRAL INDEX KEY: 0000856128 IRS NUMBER: 043063376 STATE OF INCORPORATION: MA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS HIGH INCOME MUNICIPAL TRUST CENTRAL INDEX KEY: 0000845606 IRS NUMBER: 043039022 FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 617-954-5000 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: COLONIAL HIGH INCOME MUNICIPAL TRUST DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

111 Huntington Avenue, Boston, Massachusetts  02199
Phone 617-954-4340 / Fax 617-954-7723

April 26, 2016

VIA EDGAR (as Correspondence)
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC  20549

Re:  Sarbanes-Oxley Review of the Annual Reports for MFS Series Trust I (File Nos. 33-7638; 811-4777), MFS Series Trust II (File Nos. 33-7637; 811-4775), MFS Series Trust III (File Nos. 2-60491; 811-2794), MFS Series Trust IV (File Nos. 2-54607; 811-2594), MFS Series Trust V (File Nos. 2-38613; 811-2031), MFS Series Trust VI (File Nos. 33-34502; 811-6102), MFS Series Trust VII (File Nos. 2-68918; 811-3090), MFS Series Trust VIII (File Nos. 33-37972; 811-5262), MFS Series Trust IX (File Nos. 2-50409, 811-2464), MFS Series Trust X (File Nos. 33-1657; 811-4492), MFS Series Trust XI (File Nos. 33-68310; 811-7992), MFS Series Trust XII (File Nos. 333-126328; 811-21780), MFS Series Trust XIII (File Nos. 2-74959; 811-3327); MFS Series Trust XIV (File No. 811-22033), MFS Series Trust XV (File Nos. 2-96738; 811-4253),  MFS Series Trust XVI (File Nos. 2-36431; 811-2032), Massachusetts Investors Growth Stock Fund (File Nos. 2-14677; 811-859), Massachusetts Investors Trust (File Nos. 2-11401; 811-203), MFS California Municipal Fund (File Nos. 333-84993; 811-9537), MFS Charter Income Trust (File Nos. 33-29012; 811-5822), MFS Government Markets Income Trust (File Nos. 33-12945; 811-5078), MFS High Income Municipal Trust (File Nos. 333-81129; 811-5754), MFS High Yield Municipal Trust (File Nos. 33-77261; 811-4992), MFS Intermediate High Income Fund (File Nos. 333-85901; 811-5567), MFS Intermediate Income Trust (File Nos. 33-19364; 811-5440), MFS Investment Grade Municipal Trust (File Nos. 333-81131; 811-5785), MFS Multimarket Income Trust (File Nos. 33-11246; 811-4975), MFS Municipal Income Trust (File Nos. 33-8850; 811-4841), MFS Special Value Trust (File Nos. 33-31346; 811-5912), MFS Municipal Series Trust (File Nos. 2-92915; 811-4096) and MFS Institutional Trust (File Nos. 33-37615; 811-6174) (collectively, the "Registrants" or "Trusts" and each, a "Registrant" or "Trust")

Ladies and Gentlemen:

This letter sets forth our responses to your comments provided during a conference call on March 31, 2016 with respect to your review of the Annual Reports to Shareholders filed by the Registrants.

Securities and Exchange Commission
April 26, 2016
Page 2 of 4

 




Comments

1. Comment: For fiscal years ended December 31, 2015, 2014, and 2013, the portfolio composition for MFS New Discovery Value Portfolio ("VDV"), a series of MFS Variable Insurance Trust III, includes 34.4%, 34.8%, and 28.1% equity investment in the financial services sector, respectively.  Please explain in your responses whether VDV as a principal investment strategy invests in the financial services sector.  If so, please consider reflecting such investment strategy in the principal investment strategy and risk sections of the fund's prospectus.

Response: It is not a principal investment strategy of VDV to invest in the financial services sector.  Massachusetts Financial Services Company ("MFS") normally invests VDV's assets primarily in equity securities of companies with small capitalizations with a focus on value companies.  Investments are selected primarily based on fundamental analysis of individual issuers and their potential in light of their financial condition, and market, economic, political, and regulatory conditions.  VDV's sector allocation is a result of the then-current investment opportunities identified by the fund's portfolio manager pursuant to VDV's identified investment strategy, as opposed to a principal investment strategy of VDV to focus its investments on companies in the financial services sector.  Accordingly, VDV's investments in the sector will vary over time depending on the portfolio manager's then-current view of the investment opportunities presented by such sector.   Therefore we do not believe it is appropriate to include investing in the financial services sector as a principal investment strategy or risk in the prospectus of VDV.


2. Comment: For each of MFS Low Volatility Equity Fund ("LVU"), a series of MFS Series Trust I and MFS Low Volatility Global Equity Fund ("LVO"), a series of MFS Series Trust I, the contractual management fees set forth in the Annual Fund Operating Expenses table in the prospectus dated December 29, 2015 do not correspond to the contractual management fees disclosed in the Transactions with Affiliates note in the Notes to Financial Statements for the Annual Reports filed for the fiscal year ended August 31, 2015.  Please explain.

Response: As disclosed in the Management of the Fund-Investment Adviser section of the prospectus dated December 29, 2015 for each of LVU and LVO, effective December 29, 2015 the terms of the investment advisory agreement for each fund were amended.  The amended contractual management fee is reflected in the Annual Fund Operating Expenses table in the December 29, 2015 prospectus for LVO and LVU and the narrative preceding the table states that expenses have been adjusted to reflect the management fee set forth in the fund's investment advisory agreement with MFS.


Securities and Exchange Commission
April 26, 2016
Page 3 of 4
 
 
3. Comment: Please explain in your responses whether any (i) expenses reimbursed to a fund pursuant to an expense limitation arrangement between the fund and MFS and (ii) temporary reductions in management fees charged to a fund pursuant to a written agreement between the fund and MFS are subject to recapture by MFS.

Response: Expenses reimbursed to a series of a Trust (each, a "Fund") pursuant to annual expense limitation arrangements between the Fund and MFS and temporary reductions in management fees pursuant to a written agreement between the Fund and MFS are not subject to a recapture agreement or similar arrangement.


4. Comment: Please explain in your responses whether any fund is permitted to engage in purchase and sale transactions ("cross-trades") with other funds and accounts pursuant to Rule 17a-7 under the Investment Company Act of 1940, as amended, and, if so, whether the fund discloses cross-trades as a related-party transaction in the Notes to Financial Statements.

Response: MFS has included disclosure regarding the total purchases, total sales and net realized gain or loss related to its cross-trades in the Transactions with Affiliates portion of applicable Fund financial statements commencing with the Annual and Seminannual Reports for funds with a fiscal year end or semi-annual period end of February 29, 2016.


5. Comment: Please file a letter with "Tandy" representations in connection with the comment process for the above-referenced filings.

Response: As requested, in connection with the above-referenced filings, we acknowledge the following:

(i)
the comment process with the SEC or its staff, acting pursuant to delegated authority, does not foreclose the SEC from taking any action with respect to the filings;

(ii)
the comment process with the SEC or its staff, acting pursuant to delegated authority, does not relieve the Trusts from their full responsibility for the adequacy and accuracy of the disclosure in the filings; and
 

Securities and Exchange Commission
April 26, 2016
Page 4 of 4
 
 
(iii)
the Trusts may not assert the comment process with the SEC or its staff in connection with the preliminary filings as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.

The Trusts note that, as indicated in the SEC's June 24, 2004 release regarding the public release of comment letters and responses, you are requesting such acknowledgements from all companies whose filings are being reviewed.


If you have any questions concerning the foregoing, please call the undersigned at 617-954-5000.

Sincerely,
 
 
KRISTIN V. COLLINS
Kristin V. Collins
Assistant Secretary


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