<PAGE>
MASSACHUSETTS FINANCIAL SERVICES COMPANY
500 BOYLSTON STREET, BOSTON, MASSACHUSETTS 02116-3741
(617) 954-5000
December 1, 2000
VIA EDGAR
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, NW
Washington, DC 20549
Re: MFS(R)Series Trust X (the "Trust") (File Nos. 33-1657 and
811-4492) on Behalf of MFS(R)Government Mortgage Fund ("MGM"),
MFS(R)Emerging Markets Debt Fund ("EMD") and MFS(R)Strategic
Value Fund ("SVF")
Ladies and Gentlemen:
Pursuant to Rule 497(j) under the Securities Act of 1933, as amended,
please accept this letter on behalf of the Trust as certification that the
Prospectuses and Statements of Additional Information for the Trust do not
differ from those contained in Post-Effective Amendment No. 32 for MGM, EMD and
SVF (the "Amendment") to the Trust's Registration Statement on Form N-1A. The
Amendment was filed electronically on November 28, 2000 for MGM, EMD and SVF.
Please call the undersigned or Claudia Murphy at (617) 954-5406 or
(800) 343-2829 with any questions you may have.
Very truly yours,
MICHAEL H. WHITAKER
Michael H. Whitaker
Counsel
MHW/bjn