MFS GOVERNMENT LIMITED MATURITY FUND /MA/
NSAR-B, 2000-02-25
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011 B000001 8-27864
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012 B000001 84-1316
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<PAGE>      PAGE  2
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012 C030001 02116
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013 B010001 BOSTON
013 B020001 MA
013 B030001 02116
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015 C020001 MA
015 C030001 02110
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022 B000001 13-5108880
022 C000001   9304883
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022 A000002 LEHMAN BROS INC.
022 B000002 13-2518466
022 C000002    140024
022 D000002    100728
022 A000003 BANK OF AMERICA
022 B000003 94-1687665
022 C000003    189110
022 D000003         0
022 A000004 PRUDENTIAL SECURITIES INC.
022 B000004 22-2347336
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022 A000005 SALOMON SMITH BARNEY INC.
022 B000005 13-3082694
<PAGE>      PAGE  3
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022 A000006 PAINE WEBBER INC.
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022 A000007 CHASE SECURITIES INC.
022 B000007 13-2633612
022 C000007     48804
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SIGNATURE   ELLEN M. MOYNIHAN
TITLE       ASSISTANT TREASURER



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</TABLE>

                         Report of Independent Auditors


To the Trustees
MFS Government Limited Maturity Fund

In  planning  and  performing  our  audit  of the  financial  statements  of MFS
Government  Limited  Maturity  Fund for the year ended  December  31,  1999,  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, not to provide assurance on 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 internal  control,  error or fraud may occur
and not be detected.  Also,  projection of any evaluation of internal control to
future periods is subject to the risk that it may become  inadequate  because of
changes in conditions or that the  effectiveness of the design and operation may
deteriorate.

Our consideration of 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
internal  control  and  its  operation,   including  controls  for  safeguarding
securities,  that we  consider  to be material  weaknesses  as defined  above at
December 31, 1999.

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



                                                              Ernst & Young LLP
February 11, 2000





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