SUB - ITEM 77Q1(a)

The Appendix A, dated June 28, 2005 to the Master  Amended and Restated  By-Laws
for MFS Municipal Income Trust,  dated January 1, 2002 as revised June 23, 2004,
is contained in  Post-Effective  Amendment No. 57 to the Registration  Statement
for MFS  Series  Trust X (File Nos.  33-1657  and  811-4492),  as filed with the
Securities and Exchange  Commission via EDGAR on September 28, 2005,  under Rule
485 under the Securities Act of 1933.  Such document is  incorporated  herein by
reference.