<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>b77.txt
<TEXT>
REPORT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM

To the Board of Trustees and the  Shareholders of MFS Government  Markets Income
Trust:  In planning and performing our audit of the financial  statements of MFS
Government  Markets  Income  Trust  (the  "Fund")  as of and for the year  ended
November 30,  2009,  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 fund'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 fund'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 fund; (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 fund are being made only
in accordance with  authorizations  of management and trustees of the trust; and
(3) provide  reasonable  assurance  regarding  prevention or timely detection of
unauthorized acquisition, use, or disposition of a fund'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 fund'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  (placecountry-regionUnited   States).  However,  we  noted  no
deficiencies  in the Fund's  internal  control over financial  reporting and its
operation,  including controls for safeguarding securities,  that we consider to
be a material weakness, as defined above, as of November 30, 2009.

This report is intended solely for the information and use of management and the
Board of Trustees of MFS Government  Markets Income 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.

DELOITTE & TOUCHE LLP

Boston, Massachusetts
January 15, 2010
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