<DOCUMENT>
<TYPE>EX-99.77K CHNG ACCNT
<SEQUENCE>8
<FILENAME>k77.txt
<TEXT>
July 27, 2007

Securities and Exchange Commission 100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by MFS High Income Municipal Trust (the "Fund",
formerly known as Colonial High Income Municipal  Trust) (copy attached),  which
we  understand  will be  filed  with the  Securities  and  Exchange  Commission,
pursuant to Item 77K of Form N-SAR,  as part of the Fund's Form N-SAR report for
the period ended May 31, 2007. We agree with the statements  concerning our Firm
in such Form N-SAR.

Very truly yours,




PricewaterhouseCoopers LLP

On June 29, 2007,  PricewaterhouseCoopers  LLP (PwC) resigned as the independent
registered  public  accounting  firm for the Trust.  During the two most  recent
fiscal years,  PwCs audit reports  contained no adverse opinion or disclaimer of
opinion;  nor were its reports  qualified or modified as to  uncertainty,  audit
scope, or accounting principles.  Further, in connection with its audits for the
two  most  recent  fiscal  years  and  through  June  29,  2007,  there  were no
disagreements  between the Trust and PwC on any matter of accounting  principles
or practices,  financial  statement  disclosure or auditing  scope or procedure,
which, if not resolved to the  satisfaction of PwC, would have caused it to make
reference  to the  subject  matter  of the  disagreement  in its  report  on the
financial statements for such years.  Effective June 29, 2007, Ernst & Young LLP
was appointed by the audit committee of the Board of Trustees as the independent
registered  public  accounting  firm of the  Trust  for the  fiscal  year  ended
November 30, 2007.
</TEXT>
</DOCUMENT>
