<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>4
<FILENAME>audit0306.txt
<DESCRIPTION>AUDIT LETTER
<TEXT>


Report of Independent Registered Public Accounting Firm

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

In planning and performing our audit of the financial statements
of Alliance World Dollar Government II Fund (the "Fund") as of
and for the year ended March 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 Fund's 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 company's 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 company's 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 company's 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 company's 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 Fund's 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 Fund's 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 March 31, 2006.

This report is intended solely for the information
and use of management and the Board of Directors of
the Alliance World Dollar Government II 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.






May 9, 2006

</TEXT>
</DOCUMENT>
