<DOCUMENT>
<TYPE>EX-99.77Q1 OTHR EXHB
<SEQUENCE>3
<FILENAME>q771.txt
<TEXT>
The Amended and Restated By-Laws for MFS Multimarket Income Trust, dated January
1, 2002 as revised June 24, 2004, are contained in Post-Effective  Amendment No.
50 to the  Registration  Statement for MFS Series Trust X (File Nos. 33-1657 and
811-4492),  as filed with the  Securities  and Exchange  Commission via EDGAR on
July 9, 2004,  under Rule 485 under the Securities Act of 1933. Such document is
incorporated herein by reference.

The Appendix A to the Amended and Restated  By-Laws for MFS  Multimarket  Income
Trust,  dated July 20, 2004, is contained in Post-Effective  Amendment No. 39 to
the Registration Statement for MFS Municipal Series Trust (File Nos. 2-92915 and
811-4093),  as filed with the  Securities  and Exchange  Commission via EDGAR on
July 29, 2004, under Rule 485 under the Securities Act of 1933. Such document is
incorporated herein by reference.

The Amended and Restated By-Laws for MFS Multimarket Income Trust, dated January
1, 2002 as revised September 20, 2004, are contained in Post-Effective Amendment
No. 53 to the  Registration  Statement for MFS Series Trust X (File Nos. 33-1657
and 811-4492), as filed with the Securities and Exchange Commission via EDGAR on
October 1, 2004,  under Rule 485 under the Securities Act of 1933. Such document
is incorporated herein by reference.

</TEXT>
</DOCUMENT>
