<SEC-DOCUMENT>0001741773-25-002953.txt : 20250922
<SEC-HEADER>0001741773-25-002953.hdr.sgml : 20250922
<ACCEPTANCE-DATETIME>20250819095752
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001741773-25-002953
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250819

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MASSACHUSETTS INVESTORS GROWTH STOCK FUND
		CENTRAL INDEX KEY:			0000063090
		ORGANIZATION NAME:           	
		EIN:				041885327
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		STREET 2:		21ST FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199
		BUSINESS PHONE:		18006372929

	MAIL ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		STREET 2:		21ST FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MASSACHUSETTS INVESTORS GROWTH STOCK FUND INC
		DATE OF NAME CHANGE:	19920414

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MFS SERIES TRUST III
		CENTRAL INDEX KEY:			0000225604
		ORGANIZATION NAME:           	
		EIN:				046414785
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		STREET 2:		21ST FLOOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199
		BUSINESS PHONE:		18006372929

	MAIL ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		STREET 2:		21ST FLOOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MFS SERIES TRUST III /MA
		DATE OF NAME CHANGE:	19940411

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MFS HIGH INCOME FUND
		DATE OF NAME CHANGE:	19930408

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MASSACHUSETTS FINANCIAL HIGH INCOME TRUST
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MFS SERIES TRUST XIII
		CENTRAL INDEX KEY:			0000356349
		ORGANIZATION NAME:           	
		EIN:				000000000
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		STREET 2:		21ST FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199
		BUSINESS PHONE:		18006372929

	MAIL ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		STREET 2:		21ST FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MFS GOVERNMENT SECURITIES FUND
		DATE OF NAME CHANGE:	19930408

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MFS GOVERNMENT GUARANTEED SECURITIES TRUST
		DATE OF NAME CHANGE:	19910522

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WORKING CAPITAL TRUST
		DATE OF NAME CHANGE:	19840529

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MFS VARIABLE INSURANCE TRUST II
		CENTRAL INDEX KEY:			0000719269
		ORGANIZATION NAME:           	
		EIN:				046540044
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		STREET 2:		21ST FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199
		BUSINESS PHONE:		16179545839

	MAIL ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		STREET 2:		21ST FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MFS SUN LIFE SERIES TRUST
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COMPASS SERIES TRUST
		DATE OF NAME CHANGE:	19850325

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MFS SERIES TRUST X
		CENTRAL INDEX KEY:			0000783740
		ORGANIZATION NAME:           	
		EIN:				000000000
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		STREET 2:		21ST FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199
		BUSINESS PHONE:		18006372929

	MAIL ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		STREET 2:		21ST FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MFS GOVERNMENT MORTGAGE FUND
		DATE OF NAME CHANGE:	19930408

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MFS GOVERNMENT INCOME PLUS FUND
		DATE OF NAME CHANGE:	19930312

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MASSACHUSETTS MFS GOVERNMENT INCOME PLUS FUND
		DATE OF NAME CHANGE:	19921015

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MFS SERIES TRUST II
		CENTRAL INDEX KEY:			0000798250
		ORGANIZATION NAME:           	
		EIN:				000000000
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		STREET 2:		21ST FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199
		BUSINESS PHONE:		18006372929

	MAIL ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		STREET 2:		21ST FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MFS SERIES TRUST II /MA/
		DATE OF NAME CHANGE:	19940131

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MFS LIFETIME EMERGING GROWTH FUND
		DATE OF NAME CHANGE:	19930408

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LIFETIME EMERGING GROWTH TRUST
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MFS MUNICIPAL INCOME TRUST
		CENTRAL INDEX KEY:			0000801961
		ORGANIZATION NAME:           	
		EIN:				046554822
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MFS MULTIMARKET INCOME TRUST
		CENTRAL INDEX KEY:			0000809173
		ORGANIZATION NAME:           	
		EIN:				046562226
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MFS HIGH YIELD MARKETS TRUST
		DATE OF NAME CHANGE:	19870204

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MFS HIGH YIELD MUNICIPAL TRUST
		CENTRAL INDEX KEY:			0000809844
		ORGANIZATION NAME:           	
		EIN:				042950868
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		STREET 2:		24TH FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199
		BUSINESS PHONE:		617-954-5000

	MAIL ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		STREET 2:		24TH FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COLONIAL MUNICIPAL INCOME TRUST
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MFS GOVERNMENT MARKETS INCOME TRUST
		CENTRAL INDEX KEY:			0000811922
		ORGANIZATION NAME:           	
		EIN:				046565627
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MFS INTERMEDIATE INCOME TRUST
		CENTRAL INDEX KEY:			0000826735
		ORGANIZATION NAME:           	
		EIN:				000000000
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MFS MULTI GOVERNMENT INTERMEDIATE TRUST
		DATE OF NAME CHANGE:	19880308

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INTERNATIONAL GOVERNMENT INCOME TRUST
		DATE OF NAME CHANGE:	19880211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MFS INTERMEDIATE HIGH INCOME FUND
		CENTRAL INDEX KEY:			0000833021
		ORGANIZATION NAME:           	
		EIN:				046593681
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MFS HIGH INCOME MUNICIPAL TRUST
		CENTRAL INDEX KEY:			0000845606
		ORGANIZATION NAME:           	
		EIN:				043039022
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		STREET 2:		24TH FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199
		BUSINESS PHONE:		617-954-5000

	MAIL ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		STREET 2:		24TH FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COLONIAL HIGH INCOME MUNICIPAL TRUST
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MFS INVESTMENT GRADE MUNICIPAL TRUST
		CENTRAL INDEX KEY:			0000847411
		ORGANIZATION NAME:           	
		EIN:				043046360
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		STREET 2:		24TH FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199
		BUSINESS PHONE:		617-954-5000

	MAIL ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		STREET 2:		24TH FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COLONIAL INVESTMENT GRADE MUNICIPAL TRUST
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MFS CHARTER INCOME TRUST
		CENTRAL INDEX KEY:			0000851170
		ORGANIZATION NAME:           	
		EIN:				043055815
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MFS PRINCIPAL INCOME TRUST
		DATE OF NAME CHANGE:	19890906

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MFS VARIABLE INSURANCE TRUST
		CENTRAL INDEX KEY:			0000918571
		ORGANIZATION NAME:           	
		EIN:				043226600
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		STREET 2:		21ST FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199
		BUSINESS PHONE:		18006372929

	MAIL ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		STREET 2:		21ST FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MFS VARIABLE INSURANCE TRUST III
		CENTRAL INDEX KEY:			0001065698
		ORGANIZATION NAME:           	
		EIN:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199
		BUSINESS PHONE:		617-954-5000

	MAIL ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SUN CAPITAL ADVISERS TRUST
		DATE OF NAME CHANGE:	19980709

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MASSACHUSETTS INVESTORS TRUST
		CENTRAL INDEX KEY:			0000063091
		ORGANIZATION NAME:           	
		EIN:				041590600
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		STREET 2:		21ST FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199
		BUSINESS PHONE:		18006372929

	MAIL ADDRESS:	
		STREET 1:		111 HUNTINGTON AVENUE
		STREET 2:		21ST FLOOR
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02199
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
<head>
<title></title>
</head><body><a name="document_0"></a>
<!-- PAGEBREAK_END -->
<p style="font-size:18.0pt; font-family:Serif; text-align:center; font-weight:bold; font-style:normal;"><font
style="font-size:18.0pt; font-family:Serif; font-style:normal; font-weight:bold; text-decoration:none;">MFS</font><font
style="font-size:18.0pt; font-family:Serif; font-style:normal; font-weight:bold; text-decoration:none;"><sup>&#174;</sup></font><font
style="font-size:18.0pt; font-family:Serif; font-style:normal; font-weight:bold; text-decoration:none;">
INVESTMENT MANAGEMENT</font></p><p style="font-size:8.0pt; font-family:Serif; font-style:normal; text-align:center;
font-weight:bold; text-decoration:none;">111 Huntington Avenue, Boston, Massachusetts 02199</p><p style="font-size:8.0pt;
font-family:Serif; font-style:normal; text-align:center; font-weight:bold; text-decoration:none;">Phone
617-954-5000</p><p style="font-size:12.0pt; font-family:Serif; font-style:normal; text-align:left; font-weight:normal;
text-decoration:none;">August 19, 2025</p><p style="font-size:12.0pt; font-family:Serif; font-style:normal;
text-align:left; font-weight:bold; text-decoration:underline;">VIA EDGAR (as Correspondence)</p><p style="font-size:12.0pt;
font-family:Serif; font-style:normal; text-align:left; font-weight:normal; text-decoration:none;">United
States Securities and Exchange Commission</p><p style="font-size:12.0pt; font-family:Serif; font-style:normal;
text-align:left; font-weight:normal; text-decoration:none;">100 F Street, N.E.</p><p style="font-size:12.0pt;
font-family:Serif; font-style:normal; text-align:left; font-weight:normal; text-decoration:none;">Washington,
DC  20549</p><p style="font-size:12.0pt; font-family:Serif; font-style:normal; text-align:left; text-indent:-36.0pt;
font-weight:bold; margin-left:36.0pt; text-decoration:none;"><font style="font-size:12.0pt; font-family:Serif;
font-style:normal; font-weight:bold; text-decoration:none;">RE:</font><font style="word-spacing:19.0pt;">&#160;</font><font
style="font-size:12.0pt; font-family:Serif; font-style:normal; font-weight:bold; text-decoration:none;">Filings
of Prospectuses, Form N-CSRs, and Form N-CENs for Massachusetts Investors Growth Stock Fund (File Nos.
2-14677; 811-00859), Massachusetts Investors Trust (File Nos. 2-1140; 811-00203), MFS Charter Income
Trust (File Nos. 33-29012; 811-5822), MFS Government Markets Income Trust (File Nos. 33-12945; 811-5078),
MFS High Income Municipal Trust (File Nos. 333-81129; 811-5754), MFS High Yield Municipal Trust (File
Nos. 33-7726; 811-4992), MFS Intermediate High Income Fund (File Nos. 333-8590; 811-5567), MFS Intermediate
Income Trust (File Nos. 33-19364; 811-5440), MFS Investment Grade Municipal Trust (File Nos. 333-81131;
811-5785), MFS Multimarket Income Trust (File Nos. 33-11246; 811-4975), MFS Municipal Income Trust (File
Nos. 33-8850; 811-4841), MFS Series Trust II (File Nos. 33-7637; 811-04775), MFS Series Trust III (File
Nos. 2-60491; 811-02794), MFS Series Trust X (File Nos. 33-01657; 811-04492), MFS Series Trust XIII (File
Nos. 2-74959; 811-03327), MFS Variable Insurance Trust (File Nos. 33-74668; 811-08326), MFS Variable
Insurance Trust II (File Nos. 2-83616; 811-03732), MFS Variable Insurance Trust III (File Nos. 333-59093;
811-08879), (each, a "Registrant" and collectively, the &#8220;Registrants&#8221;)</font></p><p style="font-size:12.0pt;
font-family:Serif; font-style:normal; text-align:left; font-weight:normal; text-decoration:none;">Ladies
and Gentlemen:</p><p style="font-size:12.0pt; font-family:Serif; font-style:normal; text-align:justify;
font-weight:normal; text-decoration:none;"><font style="word-spacing:12.0pt;">&#160;</font><font style="font-size:12.0pt;
font-family:Serif; font-style:normal; font-weight:normal; text-decoration:none;">With respect to your
review of the above-referenced filings of the Registrants, this letter sets forth our responses to the
comments of the staff (the &#8220;Staff&#8221;) of the U.S. Securities and Exchange Commission (the "SEC") received
during a conference call on July 21, 2025.</font></p><p style="font-size:12.0pt; font-family:Serif; font-style:normal;
text-align:justify; text-indent:-108.0pt; font-weight:bold; margin-left:108.0pt; text-decoration:none;"><font
style="font-size:12.0pt; font-family:Serif; font-style:normal; font-weight:bold; text-decoration:none;">1.</font><font
style="word-spacing:55.0pt;">&#160;</font><font style="font-size:12.0pt; font-family:Serif; font-style:normal;
font-weight:bold; text-decoration:none;">Comment:</font><font style="word-spacing:55.0pt;">&#160;</font><font
style="font-size:12.0pt; font-family:Serif; font-style:normal; font-weight:bold; text-decoration:none;">A
notification of removal was filed on April 29, 2024, for MFS Special Value Trust. The Staff notes that
no Form N-CSR for the 10/31/2024 reporting period was filed on behalf of the Registrant. In light of
the Registrant&#8217;s filing of the notification of removal, please explain why Item B.4.b., &#8220;Is this
the last filing on this form by the Registrant?&#8221;, was not marked &#8220;yes&#8221; on the Registrant&#8217;s Form
N-CEN for the 10/31/2024 reporting period.</font></p><p style="font-size:12.0pt; font-family:Serif; font-style:normal;
text-align:justify; text-indent:-108.0pt; font-weight:normal; margin-left:108.0pt; text-decoration:none;"><font
style="word-spacing:55.0pt;">&#160;</font><font style="font-size:12.0pt; font-family:Serif; font-style:normal;
font-weight:normal; text-decoration:none;">Response:</font><font style="word-spacing:55.0pt;">&#160;</font><font
style="font-size:12.0pt; font-family:Serif; font-style:normal; font-weight:normal; text-decoration:none;">For
the MFS Special Value Trust, Item B.4.b. of the Form N-CEN for the reporting period ending 10/31/2024
was marked &#8220;No&#8221; after consulting the most recent version of the Division of Investment Management&#8217;s
Investment Company Reporting Modernization Frequently Asked Questions, updated April 21, 2021 (the &#8220;FAQ&#8221;).
Specifically, the response to Question 5 of the FAQ states that &#8220;&#8230;a registrant is required to file
reports on Form N-CEN until it is deregistered, regardless of whether the registrant has filed, or intends
to file, an application to deregister.&#8221; As of the date of filing the Registrant&#8217;s Form N-CEN for
the reporting period ending 10/31/2024, the Registrant had not filed an application for deregistration
on Form N-8F and, therefore, the Registrant had not been deregistered under Section 8(f) of the Investment
Company Act of 1940, as amended (&#8220;1940 Act&#8221;). In light of the above, and consistent with the guidance
contained in the FAQ, we believe the Registrant is required to mark &#8220;No&#8221; for Item B.4.b. of Form
N-CEN until formally deregistered under the 1940 Act.</font></p>
<!-- PAGEBREAK_START -->


<p><hr color="black" noshade="noshade"></p>
<p style="page-break-before:always;"></p>


<!-- PAGEBREAK_END -->
<p style="font-size:12.0pt; font-family:Serif; font-style:normal; text-align:left; font-weight:normal;
text-decoration:none;">Securities and Exchange Commission</p><p style="font-size:12.0pt; font-family:Serif;
font-style:normal; text-align:left; font-weight:normal; text-decoration:none;">August 19, 2025</p><p
style="font-size:12.0pt; font-family:Serif; font-style:normal; text-align:left; font-weight:normal; text-decoration:none;">Page
2</p><p style="font-size:12.0pt; font-family:Serif; font-style:normal; text-align:justify; text-indent:-108.0pt;
font-weight:bold; margin-left:108.0pt; text-decoration:none;"><font style="font-size:12.0pt; font-family:Serif;
font-style:normal; font-weight:bold; text-decoration:none;">2.</font><font style="word-spacing:55.0pt;">&#160;</font><font
style="font-size:12.0pt; font-family:Serif; font-style:normal; font-weight:bold; text-decoration:none;">Comment:</font><font
style="word-spacing:55.0pt;">&#160;</font><font style="font-size:12.0pt; font-family:Serif; font-style:normal;
font-weight:bold; text-decoration:none;">With respect to the disclosures relating to Segment Reporting
and the chief operating decision maker (CODM), on Form N-CSR for the 12/31/2024 reporting period, the
applicable Registrants state &#8220;The fund represents a single operating segment and the Management Committee
of the fund&#8217;s adviser acts as the segment&#8217;s CODM&#8221;; while for the Form N-CSRs for the 1/31/2025
and 2/28/2025 reporting periods, the applicable Registrants state &#8220;The fund represents a single operating
segment and the Chairman&#8217;s Committee of the fund&#8217;s adviser acts as the segment&#8217;s CODM&#8221;. Please
describe the distinction between the Management Committee and the Chairman&#8217;s Committee.</font></p><p
style="font-size:9.0pt; font-family:Serif; text-align:justify; text-indent:-69.0pt; font-weight:normal;
margin-left:105.0pt; font-style:normal;"><font style="font-size:12.0pt; font-family:Serif; font-style:normal;
font-weight:normal; text-decoration:none;">Response:</font><font style="word-spacing:35.5pt;">&#160;</font><font
style="font-size:12.0pt; font-family:Serif; font-style:normal; font-weight:normal; text-decoration:none;">For
Registrants with reporting periods ending 1/31/2025 and 2/28/2025, the disclosure included in each Registrant&#8217;s
Form N-CSR relating to Segment Reporting and identification of the CODM was updated to replace the Management
Committee of the fund&#8217;s adviser with the Chairman&#8217;s Committee of the fund&#8217;s adviser as a result
of an internal corporate restructuring, which became effective at the fund&#8217;s adviser on 1/1/2025. In
connection with this restructuring the Management Committee of the fund&#8217;s adviser was disbanded and
replaced with a new internal committee oversight structure, which included, among other things, the creation
of the Chairman&#8217;s Committee. We believe that the Chairman&#8217;s Committee satisfies the requirements
of the CODM, as set forth in FASB&#8217;s Accounting Standards Codification (&#8220;ASC&#8221;) 280-10-50-1, namely
by providing oversight of resource allocation and assessment of performance of each Registrant.</font></p><p
style="font-size:12.0pt; font-family:Serif; font-style:normal; text-align:justify; text-indent:-108.0pt;
font-weight:bold; margin-left:108.0pt; text-decoration:none;"><font style="font-size:12.0pt; font-family:Serif;
font-style:normal; font-weight:bold; text-decoration:none;">3.</font><font style="word-spacing:55.0pt;">&#160;</font><font
style="font-size:12.0pt; font-family:Serif; font-style:normal; font-weight:bold; text-decoration:none;">Comment:</font><font
style="word-spacing:55.0pt;">&#160;</font><font style="font-size:12.0pt; font-family:Serif; font-style:normal;
font-weight:bold; text-decoration:none;">In future filings, please consider including the information
requested for Items 8 through 11 of Form N-CSR in the corresponding sections. However, if the Registrant
elects to include information requested for Items 8 through 11 under the Registrant&#8217;s response to Item
7 of Form N-CSR, the Registrant should present such information in a format to communicate the information
effectively and clearly distinguishable from other materials by providing an appropriate header or table
of contents with hyperlinks conveying the information to shareholders.</font></p><p style="font-size:12.0pt;
font-family:TimesNewRomanPSMT; text-align:justify; text-indent:-69.0pt; font-weight:normal; margin-left:105.0pt;
font-style:normal;"><font style="font-size:12.0pt; font-family:Serif; font-style:normal; font-weight:normal;
text-decoration:none;">Response:</font><font style="word-spacing:35.5pt;">&#160;</font><font style="font-size:12.0pt;
font-family:Serif; font-style:normal; font-weight:normal; text-decoration:none;">If, on a going forward
basis, we elect to provide the information requested for Items 8 through 11 of Form N-CSR as part of
each Registrant&#8217;s response to Item 7 of Form N-CSR, we will ensure that a header, table of contents,
or other indicator is included in the relevant response on Form N-CSR to communicate the location of
the relevant information to shareholders.</font></p><p style="font-size:12.0pt; font-family:Serif; font-style:normal;
text-align:justify; text-indent:-108.0pt; font-weight:bold; margin-left:108.0pt; text-decoration:none;"><font
style="font-size:12.0pt; font-family:Serif; font-style:normal; font-weight:bold; text-decoration:none;">4.</font><font
style="word-spacing:55.0pt;">&#160;</font><font style="font-size:12.0pt; font-family:Serif; font-style:normal;
font-weight:bold; text-decoration:none;">Comment:</font><font style="word-spacing:55.0pt;">&#160;</font><font
style="font-size:12.0pt; font-family:Serif; font-style:normal; font-weight:bold; text-decoration:none;">For
all applicable Registrants, please ensure that any secondary index is tagged using iXBRL as an &#8220;additional&#8221;
index in Form N-CSR and not tagged using iXBRL as a &#8220;broad-based&#8221; index. For example, MFS Total Return
Series, series of MFS Variable Insurance Trust, lists the MFS Total Return Blended Index as a secondary
index in the Form N-CSR for the 12/31/2024 reporting period but such index is tagged using iXBRL as a
&#8220;broad-based&#8221; index.</font></p><p style="font-size:12.0pt; font-family:Serif; font-style:normal;
text-align:justify; text-indent:-69.0pt; font-weight:normal; margin-left:105.0pt; text-decoration:none;"><font
style="font-size:12.0pt; font-family:Serif; font-style:normal; font-weight:normal; text-decoration:none;">Response:</font><font
style="word-spacing:35.5pt;">&#160;</font><font style="font-size:12.0pt; font-family:Serif; font-style:normal;
font-weight:normal; text-decoration:none;">We will ensure that on each Registrant&#8217;s Form N-CSR all
secondary benchmarks will be iXBRL tagged as &#8220;additional&#8221; indices going forward. </font></p>
<!-- PAGEBREAK_START -->


<p><hr color="black" noshade="noshade"></p>
<p style="page-break-before:always;"></p>


<!-- PAGEBREAK_END -->
<p style="font-size:12.0pt; font-family:Serif; font-style:normal; text-align:left; font-weight:normal;
text-decoration:none;">Securities and Exchange Commission</p><p style="font-size:12.0pt; font-family:Serif;
font-style:normal; text-align:left; font-weight:normal; text-decoration:none;">August 19, 2025</p><p
style="font-size:12.0pt; font-family:Serif; font-style:normal; text-align:left; font-weight:normal; text-decoration:none;">Page
3</p><p style="font-size:12.0pt; font-family:Serif; font-style:normal; text-align:justify; text-indent:-108.0pt;
font-weight:bold; margin-left:108.0pt; text-decoration:none;"><font style="font-size:12.0pt; font-family:Serif;
font-style:normal; font-weight:bold; text-decoration:none;">5.</font><font style="word-spacing:55.0pt;">&#160;</font><font
style="font-size:12.0pt; font-family:Serif; font-style:normal; font-weight:bold; text-decoration:none;">Comment:</font><font
style="word-spacing:55.0pt;">&#160;</font><font style="font-size:12.0pt; font-family:Serif; font-style:normal;
font-weight:bold; text-decoration:none;">The tailored shareholder report (&#8220;TSR&#8221;) for each series
of the MFS Variable Insurance Trust and MFS Variable Insurance Trust III include a hyperlink to a website
where shareholders can access additional performance information for the relevant Registrant. The website
hyperlinks included in the TSRs for the reporting period ending 12/31/2024 for each series of the MFS
Variable Insurance Trust and MFS Variable Insurance Trust III directs shareholders to a webpage with
a header for the MFS Variable Insurance Trust II and a dropdown menu for the series of the MFS Variable
Insurance Trust II. Please ensure the hyperlink included in the TSR for each series of the MFS Variable
Insurance Trust and MFS Variable Insurance Trust III directs shareholders to a webpage including performance
information specific for these Registrants. </font></p><p style="font-size:12.0pt; font-family:TimesNewRomanPSMT;
text-align:justify; text-indent:-69.0pt; font-weight:normal; margin-left:105.0pt; font-style:normal;"><font
style="font-size:12.0pt; font-family:Serif; font-style:normal; font-weight:normal; text-decoration:none;">Response:</font><font
style="word-spacing:35.5pt;">&#160;</font><font style="font-size:12.0pt; font-family:Serif; font-style:normal;
font-weight:normal; text-decoration:none;">We will update the applicable website so that the hyperlinks
included in the TSR for each series of the MFS Variable Insurance Trust, MFS Variable Insurance Trust
II, and MFS Variable Insurance Trust III properly direct shareholders to a website providing access to
additional performance information for the relevant Registrant.</font></p><p style="font-size:12.0pt;
font-family:Serif; font-style:normal; text-align:justify; font-weight:normal; text-decoration:none;">If
you have any questions concerning the foregoing, please call the undersigned at 617-954-5000.</p><p style="font-size:12.0pt;
font-family:Serif; font-style:normal; text-align:left; font-weight:normal; text-decoration:none;">Sincerely,</p><p
style="font-size:12.0pt; font-family:Serif; font-style:normal; text-align:left; font-weight:normal; text-decoration:none;">/S/
WILLIAM B. WILSON</p><p style="font-size:12.0pt; font-family:Serif; font-style:normal; text-align:left;
font-weight:normal; text-decoration:none;">William B. Wilson</p><p style="font-size:12.0pt; font-family:Serif;
font-style:normal; text-align:left; font-weight:normal; text-decoration:none;">Assistant Vice President
and Senior Counsel</p><p style="font-size:10.0pt; font-family:Serif; text-align:left; font-weight:normal;
font-style:normal;"><font style="font-size:12.0pt; font-family:Serif; font-style:normal; font-weight:normal;
text-decoration:none;">MFS Investment Management</font></p>
<!-- PAGEBREAK_START -->


<p><hr color="black" noshade="noshade"></p>

</body></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
