<DOCUMENT>
<TYPE>EX-99.77Q1 OTHR EXHB
<SEQUENCE>2
<FILENAME>q177a.txt
<TEXT>


                                                              SUB - ITEM 77Q1(a)

The Amended and Restated By-Laws for MFS Government  Markets Income Trust, dated
January  1, 2002 as revised  June 24,  2004,  are  contained  in  Post-Effective
Amendment No. 50 to the Registration Statement for MFS Series Trust X (File Nos.
33-1657 and 811-4492),  as filed with the Securities and Exchange Commission via
EDGAR on July 9, 2004,  under Rule 485 under the  Securities  Act of 1933.  Such
document is incorporated herein by reference.

The Appendix A to the Amended and Restated  By-Laws for MFS  Government  Markets
Income Trust, dated July 20, 2004, is contained in Post-Effective  Amendment No.
39 to the  Registration  Statement  for MFS  Municipal  Series  Trust (File Nos.
2-92915 and 811-4093),  as filed with the Securities and Exchange Commission via
EDGAR on July 29, 2004,  under Rule 485 under the Securities  Act of 1933.  Such
document is incorporated herein by reference.

The Amended and Restated By-Laws for MFS Government  Markets Income Trust, dated
January 1, 2002 as revised  September 20, 2004, are contained in  Post-Effective
Amendment No. 53 to the Registration Statement for MFS Series Trust X (File Nos.
33-1657 and 811-4492),  as filed with the Securities and Exchange Commission via
EDGAR on October 1, 2004,  under Rule 485 under the Securities Act of 1933. Such
document is incorporated herein by reference.

</TEXT>
</DOCUMENT>
