0000912938-10-000060.txt : 20151023 0000912938-10-000060.hdr.sgml : 20151023 20100120080739 ACCESSION NUMBER: 0000912938-10-000060 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100120 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS SERIES TRUST V CENTRAL INDEX KEY: 0000200489 IRS NUMBER: 042468583 STATE OF INCORPORATION: MA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: MFS TOTAL RETURN FUND DATE OF NAME CHANGE: 19930408 FORMER COMPANY: FORMER CONFORMED NAME: MASSACHUSETTS MFS TOTAL RETURN FUND DATE OF NAME CHANGE: 19921023 FORMER COMPANY: FORMER CONFORMED NAME: MASSACHUSETTS FINANCIAL TOTAL RETURN TRUST DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MFS SERIES TRUST XI CENTRAL INDEX KEY: 0000911637 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 BUSINESS PHONE: 18006372929 MAIL ADDRESS: STREET 1: 111 HUNTINGTON AVENUE STREET 2: 24TH FLOOR CITY: BOSTON STATE: MA ZIP: 02199 FORMER COMPANY: FORMER CONFORMED NAME: MFS UNION STANDARD TRUST DATE OF NAME CHANGE: 19930907 CORRESP 1 filename1.htm tandyletter.htm
MFS® SERIES TRUST V
MFS® SERIES TRUST XI
500 Boylston Street, Boston, Massachusetts  02116-3741
617-954-5000

January 20, 2010

VIA EDGAR (as Correspondence)
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549

 
Re: Post-Effective Amendment No. 64 to Registration Statement on Form N-1A for MFS Series Trust V (File Nos. 2-38613 and 811-2031) ("Trust V") and Post-Effective Amendment No. 29 to Registration Statement on Form N-1A for MFS Series Trust XI (File Nos. 33-68310 and 811-7992) ("Trust XI")
 
 

 
Ladies and Gentlemen:

As requested, in connection with the filing of the above-referenced Registration Statements, we acknowledge the following:

(i)  
the comment process with the SEC or its staff, acting pursuant to delegated authority, does not foreclose the SEC from taking any action with respect to the filing;

(ii)  
the comment process with the SEC or its staff, acting pursuant to delegated authority, does not relieve the Trust from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and

(iii)  
the Trust may not assert the comment process with the SEC or its staff in connection with the preliminary filing as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.

The Trust notes that, as indicated in the SEC’s June 24, 2004 release regarding the public release of comment letters and responses, you are requesting such acknowledgements from all companies whose filings are being reviewed.

If you have any questions, please call the undersigned at 617-954-4340.

Very truly yours,

MFS SERIES TRUST V
MFS SERIES TRUST XI


SUSAN A. PEREIRA
Susan A. Pereira
Assistant Secretary