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MFS Series Trust III, et al. – ‘485APOS’ on 3/29/07 – ‘EX-99.9(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-99.9(B)   —   Legal Opinion Consent

EX-99.9(B)TOCTopPreviousNextBottomJust 1st
 

EXHIBIT NO. 99.9(b) LEGAL OPINION CONSENT I consent to the incorporation by reference in this Post-Effective Amendment No. 40 to the Registration Statement (File Nos. 2-60491 and 811-2794) (the "Registration Statement") of MFS Series Trust III (the "Trust"), of my opinion dated May 26, 2006, appearing in Post-Effective Amendment No. 39 to the Trust's Registration Statement, which was filed with the Securities and Exchange Commission on May 31, 2006. CHRISTOPHER R. BOHANE --------------------------------------- Christopher R. Bohane Assistant Secretary and Assistant Clerk Boston, Massachusetts March 26, 2007

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘485APOS’ Filing    Date    Other Filings
Filed on:3/29/07
3/26/07
5/31/06485BPOS
5/26/06
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Filing Submission 0000950156-07-000224   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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