<DOCUMENT>
<TYPE>COVER
<SEQUENCE>7
<FILENAME>filename7.txt
<TEXT>
                               SEWARD & KISSEL LLP
                               1200 G Street, N.W.
                             Washington, D.C. 20005

                            Telephone: (202) 737-8833
                            Facsimile: (202) 737-5184


                                           September 22, 2006

Ms. Linda Sterling
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549


    RE:    Alliance World Dollar Government Fund II, Inc. (the "Fund")
           (File Nos. 33-63140 and 811-07732)


Dear Ms. Sterling:

     Attached  for filing is the Fund's  Registration  Statement on Form N-14 in
connection  with the  Fund's  acquisition  of all of the  assets  and all of the
liabilities of Alliance World Dollar  Government  Fund, Inc. The filing is being
filed with a delaying  amendment  pursuant to Section 8(a) of the Securities Act
of 1933. We anticipate that the  Registration  statement would have an effective
date of October 20, 2006.  If you have any questions  regarding the filing,  you
can contact Kathleen Clarke or the undersigned at 202-737-8833.

     We appreciate your prompt attention to this matter.



                                           Sincerely,

                                           /s/ Young Seo
                                           -------------
                                               Young Seo



cc:  Kathleen Clarke

SK 00250 0209 705045
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</DOCUMENT>
