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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 jsHW251+6b8+6uk2CZhsqw==

<SEC-DOCUMENT>0000912938-11-000026.txt : 20110126
<SEC-HEADER>0000912938-11-000026.hdr.sgml : 20110126
<ACCEPTANCE-DATETIME>20110126161821
ACCESSION NUMBER:		0000912938-11-000026
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20101130
FILED AS OF DATE:		20110126
DATE AS OF CHANGE:		20110126
EFFECTIVENESS DATE:		20110126

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MFS INTERMEDIATE HIGH INCOME FUND
		CENTRAL INDEX KEY:			0000833021
		IRS NUMBER:				046593681
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-05567
		FILM NUMBER:		11549629

	BUSINESS ADDRESS:	
		STREET 1:		500 BOYLSTON ST
		STREET 2:		20TH FL LEGAL DEPT.
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02116
		BUSINESS PHONE:		6179545000

	MAIL ADDRESS:	
		STREET 1:		500 BOYLSTON ST
		STREET 2:		20TH FL LEGAL DEPT.
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02116

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COLONIAL INTERMEDIATE HIGH INCOME FUND
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>answer.fil
<TEXT>
<PAGE>      PAGE  1
000 B000000 11/30/2010
000 C000000 0000833021
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 6.1
000 J000000 A
001 A000000 MFS INTERMEDIATE HIGH INCOME FUND
001 B000000 811-5567
001 C000000 6179545000
002 A000000 500 BOYLSTON ST.
002 B000000 BOSTON
002 C000000 MA
002 D010000 02116
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 N
007 B000000  0
007 C010100  1
008 A000001 MASSACHUSETTS FINANCIAL SERVICES COMPANY
008 B000001 A
008 C000001 801-17352
008 D010001 BOSTON
008 D020001 MA
008 D030001 02116
010 A000001 MASSACHUSETTS FINANCIAL SERVICES
010 B000001 801-17352
010 C010001 BOSTON
010 C020001 MA
010 C030001 02116
012 A000001 MFS SERVICE CENTER, INC.
012 B000001 84-1316
012 C010001 BOSTON
012 C020001 MA
012 C030001 02116
012 A000002 COMPUTERSHARE TRUST COMPANY, N.A.
012 B000002 85-1134
012 C010002 PROVIDENCE
012 C020002 RI
012 C030002 02940
013 A000001 ERNST & YOUNG LLP
013 B010001 BOSTON
013 B020001 MA
013 B030001 02116
015 A000001 STATE STREET BANK AND TRUST COMPANY
015 B000001 C
015 C010001 BOSTON
<PAGE>      PAGE  2
015 C020001 MA
015 C030001 02110
015 E010001 X
015 A000002 THE BANK OF NEW YORK
015 B000002 S
015 C010002 NEW YORK
015 C020002 NY
015 C030002 10286
015 E010002 X
015 A000003 STATE STREET BANK INTERNATIONAL
015 B000003 S
015 C010003 BOSTON
015 C020003 MA
015 C030003 02116
015 E040003 X
015 A000004 MERRILL LYNCH, PIERCE, FENNER & SMITH
015 B000004 C
015 C010004 CHICAGO
015 C020004 IL
015 C030004 60606
015 E010004 X
018  000000 Y
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020 A000001 GOLDMAN SACHS GROUP, INC.
020 B000001 13-5108880
020 C000001      1
020 A000002 BARCLAYS PLC
020 B000002 00-0000000
020 C000002      1
020 A000003 UBS AG
020 B000003 13-2638166
020 C000003      0
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020 B000004 00-0000000
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020 A000005 CITIGROUP, INC.
020 B000005 13-3187336
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020 C000006      0
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020 C000007      0
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020 C000008      0
020 A000009 JPMORGAN CHASE & CO.
020 B000009 13-3224017
020 C000009      0
020 A000010 R. W. Pressprich & Co.
<PAGE>      PAGE  3
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022 A000001 BANK OF AMERICA CORP.
022 B000001 00-0000000
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022 A000002 CREDIT SUISSE GROUP
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022 C000002      5761
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022 A000003 J.P. MORGAN CHASE & CO.
022 B000003 13-3224017
022 C000003      6473
022 D000003      3675
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022 B000004 13-3187336
022 C000004      3954
022 D000004      3385
022 A000005 BARCLAYS PLC
022 B000005 00-0000000
022 C000005      3614
022 D000005      3264
022 A000006 BANK OF NEW YORK CO., INC.
022 B000006 13-3878175
022 C000006      1788
022 D000006      4018
022 A000007 DEUTSCHE BANK AG
022 B000007 13-6124068
022 C000007      3360
022 D000007      2413
022 A000008 GOLDMAN SACHS GROUP, INC.
022 B000008 13-5108880
022 C000008      3018
022 D000008      2631
022 A000009 UBS AG
022 B000009 13-2638166
022 C000009      1765
022 D000009      1573
022 A000010 MORGAN STANLEY
022 B000010 13-2655998
022 C000010      1578
022 D000010       918
023 C000000      69467
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025 A000002 J.P. MORGAN CHASE & CO.
025 B000002 13-3224017
<PAGE>      PAGE  4
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025 A000003 BANK OF AMERICA/MERRILL LYNCH
025 B000003 00-0000000
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025 A000004 CITIGROUP, INC.
025 B000004 13-3187336
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<PAGE>      PAGE  5
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<PAGE>      PAGE  6
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087 A020000 195763107
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SIGNATURE   JOHN CORCORAN
TITLE       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 Intermediate High Income Fund

In planning and  performing  our audit of the financial  statements of MFS
Intermediate  High Income Fund (the Fund) as of and for the year ended November
 30, 2010, in accordance with the standards of the Public Company  Accounting
 Oversight Board (United  States),  we considered the Funds 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 companys 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 companys 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 companys annual or interim  financial  statements will not
 be prevented or detected on a timely basis.

Our  consideration  of the Funds  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, 2010.

This report is intended  solely for the  information  and use of management and
 the Board of Trustees of MFS  Intermediate  High Income Fund 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 14, 2011
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
