<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>icletter123106_eos.txt
<TEXT>







REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Trustees and Shareholders of Eaton Vance Enhanced Equity
Income Fund II:

In planning and performing our audit of the financial statements
of Eaton Vance Enhanced Equity Income Fund II (the Fund), as of
and for the year ended December 31, 2006, in accordance with the
standards of the Public Company Accounting Oversight Board (United
States), we considered its internal control over financial
reporting, including control activities for safeguarding securities,
as a basis for designing our auditing procedures for the purpose of
expressing our opinion on the financial statements and to comply
with the requirements of Form N-SAR, but not for the purpose of
expressing an opinion on the effectiveness of the Funds internal
control over financial reporting. Accordingly, we express no such
opinion.

The management of the Fund is responsible for establishing and
maintaining effective internal control over financial reporting.
In fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and related
costs of controls.  A funds internal control over financial reporting
is a process designed to provide reasonable assurance regarding the
reliability of financial reporting and the preparation of financial
statements for external purposes in accordance with generally accepted
accounting principles.  Such internal control includes policies and
procedures that provide reasonable assurance regarding prevention or
timely detection of unauthorized acquisition, use, or disposition of
a funds assets that could have a material effect on the financial
statements.

Because of its inherent limitations, internal control over financial
reporting may not prevent or detect misstatements. Also, projections of
any evaluation of effectiveness to future periods are subject to the
risk that controls may become inadequate because of changes in
conditions, or that the degree of compliance with the policies or
procedures may deteriorate.

A control deficiency exists when the design or operation of a control
does not allow management or employees, in the normal course of
performing their assigned functions, to prevent or detect misstatements
on a timely basis. A significant deficiency is a control deficiency, or
combination of control deficiencies, that adversely affects the funds
ability to initiate, authorize, record, process or report external
financial data reliably in accordance with generally accepted accounting
principles such that there is more than a remote likelihood that a
misstatement of the funds annual or interim financial statements that is
more than inconsequential will not be prevented or detected. A material
weakness is a significant deficiency, or combination of significant
deficiencies, that results in more than a remote likelihood that a
material misstatement of the annual or interim financial statements will
not be prevented or detected.

Our consideration of the Funds internal control over financial reporting
was for the limited purpose described in the first paragraph and would
not necessarily disclose all deficiencies in internal control that might
be significant deficiencies or material weaknesses under standards
established by the Public Company Accounting Oversight Board (United
States).  However, we noted no deficiencies in the Funds internal control
over financial reporting and its operation, including controls for
safeguarding securities, that we consider to be a material weakness, as
defined above, as of December 31, 2006.

This report is intended solely for the information and use of management,
the Trustees of the Fund, and the Securities and Exchange Commission and
is not intended to be and should not be used by anyone other than these
specified parties.


DELOITTE & TOUCHE LLP
Boston, Massachusetts
February 16, 2007
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