<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>r77b_auditor_letter_muni2.txt
<DESCRIPTION>AUDITOR LETTER
<TEXT>
						r77b.txt

Report of Independent
Registered Public Accounting
Firm


To the Board of Trustees and Shareholders of PIMCO Municipal
Income Fund II

In planning and performing our audit of the financial statements
of PIMCO Municipal Income Fund II the Fund as of and for the year
ended May 31, 2015, in accordance with the standards of the Public
Company Accounting Oversight Board (United States), we considered
the Funds internal control over financial reporting, including
controls over safeguarding securities, as a basis for designing our
auditing procedures for the purpose of expressing our opinion on
the financial statements and comply with the requirements of Form
NSAR, but not for the purpose of expressing an opinion on the
effectiveness of the Funds internal control over financial
reporting. Accordingly, we do not express
an opinion on the effectiveness of the Funds internal control
over financial reporting.

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. A funds internal control over
financial reporting includes those policies and procedures that
1. pertain to the maintenance of records that, in reasonable
detail, accurately and fairly reflect the transactions and
dispositions of the assets of the fund. 2. provide reasonable
assurance that transactions are recorded as necessary to permit
preparation of financial statements in accordance with generally
accepted accounting principles, and that receipts and
expenditures  of the fund are being made only in accordance with
authorizations of management and trustees of the fund; and 3.
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 deficiency in internal control over financial reporting 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 material weakness
is a deficiency, or a combination of deficiencies, in internal control
over financial reporting, such that there is a reasonable possibility
that a material misstatement of the Funds annual or interim financial
statements will not be prevented or detected on a timely basis.

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 over financial
reporting that might be 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 over safeguarding
securities, that we consider to be material weaknesses as defined
above as of May 31, 2015.

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


PricewaterhouseCoopers LLP
Kansas City, MO
July 22, 2015
</TEXT>
</DOCUMENT>
