<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>
