Microsoft                                                                   Word
11.0.6568;_AdHocReviewCycleID-638047981_NewReviewCycle_EmailSubjectMMT
N-SAR_AuthorEmailLWallace@mfs.com_AuthorEmailDisplayNameWallace,
Laura_ReviewingToolsShownOnce

99934

                                  SUB - ITEM D

The MFS Multimarket  Income Trust (the "Trust") deleted  disclosure  identifying
the Trust as non-diversified  in the General  Description of Registrant and Risk
Factors  sections  of  the  prospectus  contained  in the  Trust's  Registration
Statement No. 13 (File No. 811-4975),  as filed with the Securities and Exchange
Commission  via EDGAR on February  28,  2006,  on Form N-2 under the  Investment
Company Act of 1940. Such document is incorporated herein by reference.