MFS GOVERNMENT SECURITIES FUND
NSAR-B, 2000-04-27
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011 B000001 8-27864
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011 C030001 02116
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012 B000001 84-1316
012 C010001 BOSTON
012 C020001 MA
<PAGE>      PAGE  2
012 C030001 02116
013 A000001 DELOITTE & TOUCHE LLP
013 B010001 BOSTON
013 B020001 MA
013 B030001 02110
015 A000001 STATE STREET BANK AND TRUST COMPANY
015 B000001 C
015 C010001 BOSTON
015 C020001 MA
015 C030001 02110
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015 B000002 S
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022 B000001 13-5108880
022 C000001   5109885
022 D000001    103099
022 A000002 BEAR STEARNS SECURITIES
022 B000002 13-3299429
022 C000002    160865
022 D000002    144474
022 A000003 MERRILL LYNCH
022 B000003 13-5674085
022 C000003    108009
022 D000003    127884
022 A000004 WARBURG DILLON
022 B000004 00-0000000
022 C000004    111044
022 D000004    115576
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022 B000005 13-3224016
022 C000005     71411
<PAGE>      PAGE  3
022 D000005     90460
022 A000006 LEHMAN BROTHERS
022 B000006 13-2518466
022 C000006     48312
022 D000006     20267
022 A000007 BANK OF NEW YORK
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SIGNATURE   ELLEN M. MOYNIHAN
TITLE       ASSISTANT TREASURER



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INDEPENDENT AUDITORS' REPORT

To the Trustees and Shareholders of MFS Government Securities Fund:


In  planning  and  performing  our  audit  of the  financial  statements  of MFS
Government Securities Fund (the "Fund") for the year ended February 29, 2000 (on
which we have issued our report dated April 6, 2000), we considered its internal
control,  including control activities for safeguarding securities,  in order to
determine our auditing  procedures  for the purpose of expressing our opinion on
the financial  statements and to comply with the requirements of Form N-SAR, and
not to provide assurance on the Fund's internal control.

The  management of the Fund is  responsible  for  establishing  and  maintaining
internal control. In fulfilling this responsibility,  estimates and judgments by
management  are  required to assess the expected  benefits and related  costs of
controls.  Generally,  controls  that are  relevant  to an audit  pertain to the
entity's objective of preparing financial  statements for external purposes that
are  fairly   presented  in  conformity  with  generally   accepted   accounting
principles.   Those  controls   include  the   safeguarding  of  assets  against
unauthorized acquisition, use or disposition.

Because of inherent  limitations in any internal  control,  misstatements due to
error  or  fraud  may  occur  and  not be  detected.  Also,  projections  of any
evaluation  of internal  control to future  periods are subject to the risk that
the internal control may become  inadequate  because of changes in conditions or
that the degree of compliance with policies or procedures deteriorates.

Our consideration of the Fund's internal control would not necessarily  disclose
all  matters  in  internal  control  that  might be  material  weaknesses  under
standards established by the American Institute of Certified Public Accountants.
A material  weakness is a condition  in which the design or  operation of one or
more of the internal  control  components  does not reduce to a  relatively  low
level the risk that misstatements caused by error or fraud in amounts that would
be material in relation to the financial  statements being audited may occur and
not be detected  within a timely  period by  employees  in the normal  course of
performing their assigned functions.  However, we noted no matters involving the
Fund's internal control and its operation,  including  controls for safeguarding
securities  that we consider to be material  weaknesses  as defined  above as of
February 29, 2000.

This report is intended solely for the  information  and use of management,  the
Board of Trustees and  Shareholders of MFS Government  Securities  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.

DELOITTE & TOUCHE LLP

Boston, Massachusetts
April 6, 2000



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