<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>certny2.txt
<DESCRIPTION>INTERNAL AUDIT LETTER MAY 2003
<TEXT>
Report of Independent Auditors

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


In planning and performing our audit of
the financial statements of PIMCO New
York Municipal Income Fund II the Fund
for the period ended May 31, 2003, we considered
 its internal control, including control activities for
safeguarding securities, in order to determine our
auditing procedures for the purpose of expressing
our opinion on the financial statements and to comply
with the requirements of Form NSAR, not to provide
assurance on internal control.

The management of the Fund is responsible for
establishing and maintaining internal control.
In fulfilling this responsibility, estimates and
judgments by management are required to assess
the expected benefits and related costs of controls.
Generally, controls that are relevant to an
audit pertain to the entitys objective of preparing financial
statements for external purposes that are fairly
presented in conformity with generally accepted
accounting principles.  Those controls include the
safeguarding of assets against unauthorized acquisition,
use or disposition.

Because of inherent limitations in internal control,
errors or fraud may occur and not be detected.
Also, projection of any evaluation of internal control
to future periods is subject to the risk that controls
may become inadequate because of changes in
conditions or that the effectiveness of their design
and operation may deteriorate.

Our consideration of internal control would
not necessarily disclose all matters in internal
control that might be material weaknesses under
standards established by the American Institute
of Certified Public Accountants.  A material weakness
 is a condition in which the design or operation of
one or more of the internal control components does
not reduce to a relatively low level the risk that misstatements
caused by error or fraud in amounts that would be
material in relation to the financial statements
being audited may occur and not be detected within a timely
period by employees in the normal course of performing
their assigned functions.  However, we noted no matters
involving internal control and its operation,
including controls for safeguarding securities,
that we consider to be material weaknesses as
defined above as of May 31, 2003.

This report is intended solely for the information and
use of the Board of Trustees, management
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
July 16, 2003
2


2



</TEXT>
</DOCUMENT>
