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MFS Series Trust III, et al. – ‘485APOS’ on 3/29/07 – ‘EX-99.10(B)’

On:  Thursday, 3/29/07, at 5:06pm ET   ·   Accession #:  950156-7-224   ·   File #s:  2-60491, 811-02794

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 3/29/07  MFS Series Trust III              485APOS                7:1.7M                                   Dean George H Co/FAMFS Global High Yield Fund A (MHOAX) — B (MHOBX) — C (MHOCX) — I (MHOIX)MFS High Income Fund 529A (EAHIX) — 529B (EMHBX) — 529C (EMHCX) — A (MHITX) — B (MHIBX) — C (MHICX) — I (MHIIX) — old R2 (MHIKX) — R (MHIRX) — R1 (MHIGX) — R2 (MIHRX) — R3 (MHIHX) — R4 (MHIJX)MFS Municipal High Income Fund A (MMHYX) — B (MMHBX) — C (MMHCX)

Post-Effective Amendment
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 485APOS     Mfs Series Trust Iii                                 567±  2.17M 
 4: EX-99.10(A)  Consent of Deloitte & Touche LLP                      1      6K 
 5: EX-99.10(B)  Consent of Ernst & Young LLP                          1      6K 
 6: EX-99.14    Plan -- Rule 18F-3(D)                                 13±    49K 
 7: EX-99.16(A)  Code of Ethics                                       27±    86K 
 2: EX-99.8(K)  Master Class R Plan -- Exhibit C                       2      6K 
 3: EX-99.9(B)  Legal Opinion Consent                                  1      6K 


EX-99.10(B)   —   Consent of Ernst & Young LLP

EX-99.10(B)TOCTopPreviousNextBottomJust 1st
 

EXHIBIT NO. 99.10(b) CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the references made to our firm under the captions "Financial Highlights" in the Prospectus and "Independent Registered Public Accounting Firm and Financial Statements" in the Statement of Additional Information and to the incorporation by reference in this Post-Effective Amendment No. 40 to Registration Statement No. 2-60491 on Form N-1A of our report dated March 13, 2007 on the financial statements and financial highlights of MFS Municipal High Income Fund, a series of MFS Series Trust III, included in the Fund's 2007 Annual Report to Shareholders. ERNST & YOUNG LLP -------------------------- Ernst & Young LLP Boston, Massachusetts March 26, 2007

Dates Referenced Herein

This ‘485APOS’ Filing    Date    Other Filings
Filed on:3/29/07None on these Dates
3/26/07
3/13/07
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Filing Submission 0000950156-07-000224   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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