<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>b77.txt
<TEXT>
Report of Ernst & Young LLP, Independent Registered Public Accounting Firm

To the Shareholders and Board of Trustees of
MFS Charter Income Trust

In planning and performing our audit of the financial  statements of MFS Charter
 Income Trust (the Fund)

as of and for the year ended November 30, 2007, in accordance with the standards
of the Public Company Accounting  Oversight Board (United States), we considered
the Fund's internal control over financial  reporting,  including  controls over
safeguarding  securities,  as a basis for designing our auditing  procedures for
the purpose of expressing

 our  opinion on the  financial
statements and to comply with the  requirements  of Form N-SAR,  but not for the
purpose of expressing  an opinion on the  effectiveness  of the Fund's  internal
control over financial

  reporting.  Accordingly,  we
express no such opinion.

The management of the Fund is responsible for  establishing  and maintaining
  effective  internal  control
over financial  reporting.  In fulfilling this  responsibility,  estimate
 and judgments by management are
required to assess the expected  benefits  and related  costs of controls.
  A companys  internal  control
over financial  reporting is a process designed to provide reasonable  assurance
regarding  the  reliability  of  financial  reporting  and  the  preparation  of
financial statements for external purposes in accordance with generally accepted
accounting  principles.  A company's  internal control over financial  reporting
includes those policies and procedures that (1) pertain to the

 maintenance  of  records  that,  in
reasonable   detail,   accurately  and  fairly  reflect  the   transactions  and
dispositions of the assets of the company; (2) provide reasonable assurance that
transactions are

 recorded  as  necessary  to permit
preparation  of financial  statements  in  accordance  with  generally  accepted
accounting  principles,  and that receipts and  expenditures  of the company are
being made only in accordance with authorizations of management and directors of
the company; and (3) provide reasonable

 assurance  regarding  prevention or
timely detection of unauthorized  acquisition,  use or disposition of a companys
assets that could have a material effect on the financial statements.

Because of its inherent  limitations,  internal control over financial reporting
may not prevent or detect misstatements.  Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that controls may become
inadequate  because of changes in  conditions,  or that the degree of compliance
with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists when the design
or operation of a control does not allow management or employees,  in the normal
course  of  performing   their   assigned   functions,   to  prevent  or  detect
misstatements on a timely basis. A material

 weakness is a deficiency,  or
a  combination  of  deficiencies,  in internal  control  over  financial
 reporting,  such that there is a
reasonable  possibility  that a material  misstatement of the companys annual or
interim  financial  statements  will not be  prevented  or  detected on a timely
basis.

Our  consideration of the Fund's internal  control over financial  reporting was
for  the  limited  purpose  described  in the  first  paragraph  and  would  not
necessarily disclose all deficiencies in internal control that might be material
weaknesses  under  standards   established  by  the  Public  Company  Accounting
Oversight  Board  (country-regionplaceUnited   States).  However,  we  noted  no
deficiencies  in the Fund's  internal  control over financial  reporting and its
operation,  including controls over safeguarding securities, that we consider to
be     a     material      weakness      as     defined      above     as     of
dateYear2007Day30Month11lstransNovember 30, 2007.

This report is intended solely for the information and use of management and the
Board of Trustees of MFS Charter  Income Trust and the  Securities  and Exchange
Commission and is not intended to be and should not be used by anyone other than
these specified parties.

                                                              Ernst & Young LLP

Boston, Massachusetts

datelstransMonth1Day16Year2008January 16, 2008


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