<DOCUMENT>
<TYPE>EX-99.77K CHNG ACCNT
<SEQUENCE>4
<FILENAME>77K1.txt
<TEXT>
Changes in Registrant's certifying accountant
On August 14, 2017, KPMG LLP ("KPMG") resigned, at the request of
Western Asset High Income Fund II Inc. (the "Fund"), as the
independent registered public accounting firm to the Fund. The Audit
Committee of the Fund's Board of Directors participated in, and
approved, the decision to change the independent registered public
accounting firm. KPMG's reports on the Fund's financial statements for
the fiscal periods ended April 30, 2017 and April 30, 2016 contained
no adverse opinion or disclaimer of opinion nor were they qualified or
modified as to uncertainty, audit scope or accounting principle.
During the Fund's fiscal periods ended April 30, 2017 and April 30,
2016 and the subsequent interim period through August 14, 2017, (i)
there were no disagreements with KPMG on any matter of accounting
principles or practices, financial statement disclosure or auditing
scope or procedure, which disagreements, if not resolved to the
satisfaction of KPMG, would have caused them to make reference to the
subject matter of the disagreements in connection with their reports
on the Fund's financial statements for such periods, and (ii) there
were no "reportable events" of the kind described in Item 304(a)(1)(v)
of Regulation S-K under the Securities Exchange Act of 1934, as
amended.

The Audit Committee of the Fund's Board of Directors approved the
engagement of PricewaterhouseCoopers LLP ("PwC") as the Fund's
independent registered public accounting firm for the fiscal year
ending April 30, 2018. The selection of PwC does not reflect any
disagreements with or dissatisfaction by the Fund or the Board of
Directors with the performance of the Fund's prior independent
registered public accounting firm, KPMG. During the Fund's fiscal
periods ended April 30, 2017 and April 30, 2016, and the subsequent
interim period through August 14, 2017, neither the Fund, nor anyone
on its behalf, consulted with PwC on items which: (i) concerned the
application of accounting principles to a specified transaction,
either completed or proposed, or the type of audit opinion that might
be rendered on the Fund's financial statements; or (ii) concerned the
subject of a disagreement (as defined in paragraph (a)(1)(iv) of Item
304 of Regulation S-K) or reportable events (as described in paragraph
(a)(1)(v) of said Item 304).

The Registrant has requested KPMG to furnish it with a letter
addressed to the Securities and Exchange Commission stating whether
KPMG agrees with the statements contained above. A copy of the letter
from KPMG to the Securities and Exchange Commission is filed as an
exhibit hereto.

</TEXT>
</DOCUMENT>
