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SUB-ITEM 77-H
MFS SERIES TRUST X ON BEHALF OF:
MFS Government Mortgage Fund ("MGM")
MFS Strategic Value Fund ("SVF")
MFS Emerging Markets Debt Fund
("EMD") MFS European Equity Fund
("MEQ") MFS High Yield Fund ("MHT")
MFS Income Fund ("MIY") MFS
Concentrated Growth Fund ("MCN")
As of January 31, 2000, the following entities beneficially owning more
than 25% of any one Series' voting securities, thereby becoming controlling
entities of such Series, are those entities listed as follows:
<TABLE>
<CAPTION>
% OF
SERIES SHARES
OWNER AND ADDRESS OWNED
<S> <C> <C>
MFS Fund Distributors Inc.
MFS Concentrated Growth Fund c/o Massachusetts Financial Services Co. 97.67%
Attn: Thomas B. Hastings
Class A Shares 500 Boylston Street - 9th Floor
Boston, MA 02116-3740
As of July31, 2000, entities no longer beneficially owning more than
25% of any one Series' voting securities, thereby ceasing to be controlling
entities of such Series, are as follows:
SERIES OWNER AND ADDRESS
MFS Strategic Value Fund TRS MFS Defined Contribuiton Plan
Class I Shares C/O Mark Leary
Massachusetts Financial Services Company
500 Boylston Street
Boston, MA 02116-3740
</TABLE>