<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>5
<FILENAME>b77.txt
<TEXT>
 Report of Ernst & Young LLP, Independent Registered Public Accounting Firm

To the Shareholders and Board of Trustees of
MFS High Income Municipal Trust

In planning and  performing  our audit of the  financial  statements of MFS High
Income  Municipal  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 Funds
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, estimates 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  company's  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 thei

  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 (United States).  However,  we
noted no deficiencies

 in the  Funds  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
November 30, 2007.

This report is intended  solely for the  information  and use of  management
 and the Board of Trustees of MFS High
Income  Municipal  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
January 16, 2008
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</DOCUMENT>
