<SEC-DOCUMENT>0000912938-18-000035.txt : 20180126
<SEC-HEADER>0000912938-18-000035.hdr.sgml : 20180126
<ACCEPTANCE-DATETIME>20180126104853
ACCESSION NUMBER:		0000912938-18-000035
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20171130
FILED AS OF DATE:		20180126
DATE AS OF CHANGE:		20180126
EFFECTIVENESS DATE:		20180126

FILER:

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

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-05754
		FILM NUMBER:		18550372

	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
</SEC-HEADER>
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SIGNATURE   KASEY PHILLIPS
TITLE       ASSISTANT TREASURER

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>b77.txt
<TEXT>






             Report of 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,
2017,  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
Fund's 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  company'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.  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   their   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
company's  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 Fund's
internal control over financial reporting and its operation,  including controls
over  safeguarding  securities, which we consider to be a material  weakness  as
defined above as of November 30, 2017.

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.


                                                 /s/ ERNST & YOUNG, LLP
Boston, Massachusetts
January 16, 2018




</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
