<SEC-DOCUMENT>0001752724-23-000729.txt : 20230111
<SEC-HEADER>0001752724-23-000729.hdr.sgml : 20230111
<ACCEPTANCE-DATETIME>20230111123746
ACCESSION NUMBER:		0001752724-23-000729
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20221031
FILED AS OF DATE:		20230111
DATE AS OF CHANGE:		20230111
EFFECTIVENESS DATE:		20230111

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:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-04841
		FILM NUMBER:		23523068

	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
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<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
<FILENAME>NCEN_811-04841_76438216_1022.htm
<TEXT>

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<a name="page_1"></a><a name="_bclPageBorder1"></a><DIV STYLE="PADDING-RIGHT: 0%; PADDING-LEFT: 0%">
<p style="margin-left:0in;margin-right:0in;"><b><font face=verdana,sans-serif lang=EN-US style="font-size:10.0pt;">REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM</font></b></p>

<p style="margin-left:0in;margin-right:0in;"><font face=verdana,sans-serif lang=EN-US style="font-size:10.0pt;">To
the Board of Trustees and the Shareholders of MFS Municipal Income Trust:</font></p>

<p style="margin-left:0in;margin-right:0in;"><font face=verdana,sans-serif lang=EN-US style="font-size:10.0pt;">In
planning and performing our audit of the financial statements of MFS Municipal
Income Trust (the &#8220;Fund&#8221;) as of and for the year ended October 31, 2022, in
accordance with the standards of the Public Company Accounting Oversight Board
(United States), we considered the Fund&#8217;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-CEN, but
not for the purpose of expressing an opinion on the effectiveness of the Fund&#8217;s
internal control over financial reporting.&nbsp; Accordingly, we express no
such opinion.</font></p>

<p style="margin-left:0in;margin-right:0in;"><font face=verdana,sans-serif lang=EN-US style="font-size:10.0pt;">The
management of the Fund is responsible for establishing and maintaining
effective internal control over financial reporting.&nbsp; In fulfilling this
responsibility, estimates and judgments by management are required to assess
the expected benefits and related costs of controls.&nbsp; A fund&#8217;s 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.&nbsp; A fund&#8217;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 fund; (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 fund
are being made only in accordance with authorizations of management of the fund
and trustees of the trust; and (3)</font><font color=red face=verdana,sans-serif lang=EN-US style="font-size:10.0pt;"> </font><font face=verdana,sans-serif lang=EN-US style="font-size:10.0pt;">provide
reasonable assurance regarding prevention or timely detection of unauthorized
acquisition, use, or disposition of a fund&#8217;s assets that could have a material
effect on the financial statements.</font></p>

<p style="margin-left:0in;margin-right:0in;"><font face=verdana,sans-serif lang=EN-US style="font-size:10.0pt;">Because
of its inherent limitations, internal control over financial reporting may not prevent
or detect misstatements.&nbsp; 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.</font></p>

<p style="margin-left:0in;margin-right:0in;"><font face=verdana,sans-serif lang=EN-US style="font-size:10.0pt;">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.&nbsp; 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 a fund&#8217;s annual or
interim financial statements will not be prevented or detected on a timely
basis.</font></p>

<p style="margin-left:0in;margin-right:0in;"><font face=verdana,sans-serif lang=EN-US style="font-size:10.0pt;">Our
consideration of the Fund&#8217;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
(United States).&nbsp; However, we noted no deficiencies in the Fund&#8217;s internal
control over financial reporting and their operations, including controls for
safeguarding securities, that we consider to be a material weakness, as defined
above, as of October 31, 2022.</font></p>


</DIV><HR noshade align="center" width="100%" size=2><DIV STYLE="page-break-before: always">&nbsp;</DIV><a name="page_2"></a><a name="_bclPageBorder2"></a><DIV STYLE="PADDING-RIGHT: 0%; PADDING-LEFT: 0%">
<p style="margin-left:0in;margin-right:0in;"><font face=verdana,sans-serif lang=EN-US style="font-size:10.0pt;">This report is intended solely for the
information and use of management, the Board of Trustees of MFS Municipal 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.</font></p>

<p style="margin-left:0in;margin-right:0in;"><font face=verdana,sans-serif lang=EN-US style="font-size:10.0pt;">/s/
Deloitte &amp; Touche LLP</font></p>

<p style="margin:0in;"><font face=verdana,sans-serif lang=EN-US style="font-size:10.0pt;">Boston,
Massachusetts<br>
December 15, 2022</font></p>




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