<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>muni2auditorletter.txt
<DESCRIPTION>ANNUAL AUDITOR LETTER
<TEXT>






Report of Independent Registered Public Accounting Firm


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

In planning and performing our audits of the financial statements of
PIMCO Municipal Income Fund II, PIMCO California Municipal Income
Fund II and PIMCO New York Municipal Income Fund II (the Funds) for the
year ended May 31, 2005, we considered their 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 N-SAR,
not to provide assurance on internal control.

The management of the Funds 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 Public Company Accounting Oversight Board
(United States).  A material weakness, for purposes of this report, 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 their operation, including controls for safeguarding
securities, that we consider to be material weaknesses as defined above
as of May 31, 2005.
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 22, 2005

</TEXT>
</DOCUMENT>
