<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>audit0305.txt
<DESCRIPTION>AUDIT
<TEXT>

Report of Independent Registered Public Accounting Firm

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, 2005, 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 U.S.
generally accepted accounting principles. 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 auditing standards of the Public Company
Accounting Oversight Board (United States). 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.  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, 2005.

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 24, 2005

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</DOCUMENT>
