<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>item77b.txt
<TEXT>

Report of Independent Registered Public Accounting Firm
The Board of Directors
Western Asset High Income Fund II Inc.:

In planning and performing our audit of the financial statements
of Western Asset High Income Fund II Inc. (formerly Salomon
Brothers High Income Fund II Inc.) as of and for the year ended
April 30, 2007 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 fund?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 U.S. 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
fund?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 fund?s ability to initiate,
authorize, record, process or report external financial data
reliably in accordance with U.S. generally accepted accounting
principles such that there is more than a remote likelihood that
a misstatement of the fund?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 April 30, 2007.
This report is intended solely for the information and use of
management and the Board of Western Asset High Income 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.


New York, New York
June 26, 2007
The Board of Directors
Western Asset High Income Fund II Inc.

Page 2
</TEXT>
</DOCUMENT>
