<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>77b.txt
<TEXT>

Report of Independent Registered Public Accounting Firm
The Board of Directors and Shareholders
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. (the "Fund"), as of and for the year ended April
30, 2015, in accordance with the standards of the Public Company Accounting
Oversight Board (United States), we considered the Fund's 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 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.  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 generally accepted accounting principles.  A fund's 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 directors of the fund; and (3) provide reasonable assurance
regarding prevention or timely detection of unauthorized acquisition, use, or
disposition of the 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 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 combination of deficiencies, in internal control over financial
reporting, such that there is a reasonable possibility that a material
misstatement of the Fund's annual or interim financial statements will not be
prevented or detected on a timely basis.
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
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 over safeguarding securities that we consider to
be a material weakness as defined above as of April 30, 2015.
This report is intended solely for the information and use of management and
the Board of Directors 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.

/s/KPMG LLP
New York, New York
June 18, 2015
Page 2
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