<SEC-DOCUMENT>0000912938-18-000038-index.html : 20180126
<SEC-HEADER>0000912938-18-000038.hdr.sgml : 20180126
<ACCEPTANCE-DATETIME>20180126134542
ACCESSION NUMBER:		0000912938-18-000038
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20171130
FILED AS OF DATE:		20180126
DATE AS OF CHANGE:		20180126
EFFECTIVENESS DATE:		20180126

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:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-05567
		FILM NUMBER:		18551090

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>answer.fil
<TEXT>
Document 1 - file: answer.fil

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>b77.txt
<TEXT>
Document 2 - file: b77.txt

</DOCUMENT>
</SEC-DOCUMENT>