<SEC-DOCUMENT>0001752724-25-002300.txt : 20250114
<SEC-HEADER>0001752724-25-002300.hdr.sgml : 20250114
<ACCEPTANCE-DATETIME>20250114112109
ACCESSION NUMBER:		0001752724-25-002300
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20241031
FILED AS OF DATE:		20250114
DATE AS OF CHANGE:		20250114
EFFECTIVENESS DATE:		20250114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MFS MUNICIPAL INCOME TRUST
		CENTRAL INDEX KEY:			0000801961
		ORGANIZATION NAME:           	
		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:		25528288

	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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        <chiefComplianceOfficer>
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          <relyOnRuleType>Rule 12d1-1 (17 CFR 270.12d1-1)</relyOnRuleType>
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          <relyOnRuleType>Rule 32a-4 (17 CFR 270.32a-4)</relyOnRuleType>
          <relyOnRuleType>Rule 18f-4(d)(ii) (17 CFR 270.18f-4(d)(ii))</relyOnRuleType>
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        <isExpenseLimitationInPlace>Y</isExpenseLimitationInPlace>
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        <isExpenseWaivedRecoupable>N</isExpenseWaivedRecoupable>
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          <investmentAdviser>
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        </investmentAdvisers>
        <transferAgents>
          <transferAgent>
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            <isTransferAgentSubAgent>N</isTransferAgentSubAgent>
          </transferAgent>
        </transferAgents>
        <isTransferAgentHiredOrTerminated>N</isTransferAgentHiredOrTerminated>
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          <pricingService>
            <pricingServiceName>ICE Data Services, Inc.</pricingServiceName>
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            <pricingServiceStateCountry pricingServiceState="US-NY" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>London Stock Exchange Group PLC</pricingServiceName>
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            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
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        </pricingServices>
        <isPricingServiceHiredOrTerminated>N</isPricingServiceHiredOrTerminated>
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          <custodian>
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        <isCustodianHiredOrTerminated>N</isCustodianHiredOrTerminated>
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            <shareholderServiceAgentName>MFS Service Center, Inc.</shareholderServiceAgentName>
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            <isShareholderServiceAgentAffiliated>Y</isShareholderServiceAgentAffiliated>
            <isShareholderServiceAgentSubshare>N</isShareholderServiceAgentSubshare>
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        </shareholderServicingAgents>
        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
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          <admin>
            <adminName>Massachusetts Financial Services Company</adminName>
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            <isAdminAffiliated>Y</isAdminAffiliated>
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        <isAdminHiredOrTerminated>N</isAdminHiredOrTerminated>
        <aggregateCommission>0.00000000</aggregateCommission>
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          <principalTransaction>
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          <principalTransaction>
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          <principalTransaction>
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        <isBrokerageResearchPayment>N</isBrokerageResearchPayment>
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    <closedEndManagementInvestment>
      <securityRelatedItems>
        <securityRelatedItem>
          <description>Common stock</description>
          <securityClassTitle>MFS MUNICIPAL INCOME TRUST</securityClassTitle>
          <commonStocks>
            <commonStock commonStockExchange="XNYS" commonStockTickerSymbol="MFM"/>
          </commonStocks>
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        <securityRelatedItem>
          <description>Preferred stock</description>
          <securityClassTitle>Variable Rate Municipal Term Preferred Shares</securityClassTitle>
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            <commonStock commonStockExchange="N/A" commonStockTickerSymbol="N/A"/>
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      <netAssetValuePerShare>6.16000000</netAssetValuePerShare>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
<FILENAME>NCEN_811-04841_96218092_1024.htm
<TEXT>

<HTML>
<HEAD>
   <TITLE>mfsmunicipalinctr.htm - Generated by SEC Publisher for SEC Filing</TITLE>
</HEAD>

<BODY bgcolor="#ffffff">
<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 of and the Shareholders of MFS Municipal Income Trust:</font></p>

<p style="margin-left:0in;margin-right:0in;text-align:justify;"><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, 2024, 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. Accordingly,
we express no such opinion.</font></p>

<p style="margin-left:0in;margin-right:0in;text-align:justify;"><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;text-align:justify;"><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. 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;text-align:justify;"><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;text-align:justify;"><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). However, we noted no
deficiencies in the Fund&#8217;s internal control over financial reporting and its
operations, including controls for safeguarding securities, that we consider to
be a material weakness, as defined above, as of October 31, 2024.</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;text-align:justify;"><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:12.0pt;">/s/ Deloitte and Touche LLP</font></p>

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

<p style="margin:0in;"><font face=verdana,sans-serif lang=EN-US style="font-size:10.0pt;">December
13, 2024</font></p>

<p style="margin:0in;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>




</DIV>
</BODY>

</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ITEM 405 REG S-K
<SEQUENCE>3
<FILENAME>NCEN_811-04841_24342630_1024.htm
<TEXT>

<HTML>
<HEAD>
   <TITLE>ex-99g1bivlatesctn16filing.htm - Generated by SEC Publisher for SEC Filing</TITLE>
</HEAD>

<BODY bgcolor="#ffffff">
<a name="page_1"></a><a name="_bclPageBorder1"></a><DIV STYLE="PADDING-RIGHT: 0%; PADDING-LEFT: 0%">
<p style="margin-bottom:8.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><i><font face=Aptos,sans-serif lang=EN-US style="font-size:11.0pt;line-height:107%;">A late filing of Form 3 was made
on behalf of Kasey Phillips (Treasurer) in connection with her appointment as
Treasurer of the Trust due to an administrative oversight by the Trust&#8217;s
administrator. Ms. Phillips did not own shares of the Trust, and the late
filing noted did not involve a failure to report current trading in the Trust&#8217;s
shares.</font></i></p>

<p style="margin-bottom:8.0pt;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Aptos,sans-serif lang=EN-US style="font-size:11.0pt;line-height:107%;">&nbsp;</font></p>




</DIV>
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</DOCUMENT>
</SEC-DOCUMENT>
