<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>77B1.txt
<TEXT>
Report of Independent Registered Public Accounting Firm

To the Board of Directors and Shareholders of 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
Company") as of and for the year ended April 30, 2018, in
accordance with the standards of the Public Company
Accounting Oversight Board (United States), we considered
the Company?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
Company?s internal control over financial reporting.
Accordingly, we do not express an opinion on the
effectiveness of the Company's internal control over
financial reporting.

The management of the Company 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
company?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 company'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 company; (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 company are being made only in
accordance with authorizations of management and trustees of
the company; and (3)  provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition,
use or disposition of a company?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 a combination of deficiencies, in internal
control over financial reporting, such that there is a
reasonable possibility that a material misstatement of the
Company's annual or interim financial statements will not be
prevented or detected on a timely basis.

Our consideration of the Company?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 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
Company?s 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 April 30, 2018.

This report is intended solely for the information and use
of management and the Board of Directors and Shareholders 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/PricewaterhouseCoopers LLP
Baltimore, MD
June 22, 2018
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