Report of Independent Auditors
To the Trustees
MFS Series Trust XI
In planning and performing our audits of the financial statements of Vertex All
Cap Fund, Vertex Contrarian Fund and Vertex Income Fund ("the funds"), three of
the funds comprising MFS Series Trust XI ("the Trust"), for the year ended
September 30, 2000, we considered its internal control, including control
activities for safeguarding securities, 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 internal
control.
The management of the Trust 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
internal control. Generally, internal controls that are relevant to an audit
pertain to the Trust's objective of preparing financial statements for external
purposes that are fairly presented in conformity with generally accepted
accounting principles. Those internal 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
internal control may become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures 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 specific internal control components does not reduce to a relatively low
level the risk that error or fraud in amounts that would be material in relation
to the consolidated 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, including control activities for safeguarding securities, and its
operation that we consider to be material weaknesses as defined above as of
September 30, 2000.
This report is intended solely for the information and use of the board of
trustees and management of MFS Series Trust XI 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
November 9, 2000
