<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>audit03.txt
<DESCRIPTION>AUDIT LETTER
<TEXT>
Report of Independent Auditors

To the Shareholders and
Board of Directors of Alliance World Dollar Government Fund II, Inc.

In planning and performing our audit of the financial statements
of Alliance World Dollar Government Fund II, Inc. for the year
ended March 31, 2003, we considered its internal control, including
control activities for safeguarding securities, in order to determine
our auditing procedures for the purpose of expressing our opinion
on the financial statements and to comply with the requirements of
Form N-SAR, not to provide assurance on internal control.

The management of Alliance World Dollar Government Fund II, Inc.
is responsible for establishing and maintaining internal control.
In fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and
related costs of controls. Generally, controls that are relevant
to an audit pertain to the entity's objective of preparing financial
statements for external purposes that are fairly presented in conformity
with accounting principles generally accepted in the United States.
Those controls include the safeguarding of assets against unauthorized
acquisition, use, or disposition.

Because of inherent limitations in internal control, error or fraud
may occur and not be detected. Also, projection of any evaluation of
internal control to future periods is subject to the risk that it may
become inadequate because of changes in conditions or that the
effectiveness of the design and operation may deteriorate.

Our consideration of internal control would not necessarily disclose
all matters in internal control that might be material weaknesses
under standards established by the American Institute of Certified Public
Accountants. A material weakness is a condition in which the design or
operation of one or more of the internal control components does not
reduce to a relatively low level the risk that misstatements caused by
error or fraud in amounts that would be material in relation to the
financial statements being audited may occur and not be detected within
a timely period by employees in the normal course of performing their
assigned functions. However, we noted no matters involving internal
control and its operation, including controls for safeguarding
securities, that we consider to be material weaknesses as defined
above as of March 31, 2003.

This report is intended solely for the information and use of
management and the Board of Directors of Alliance World Dollar
Government Fund II, Inc. and the Securities and Exchange Commission
and is not intended to be and should not be used by anyone other than
these specified parties.


							Ernst & Young LLP

New York, New York
May 9, 2003



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</DOCUMENT>
