<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>p229nsarletter05312006.txt
<DESCRIPTION>AUDIT LETTER
<TEXT>

Report of Independent Registered Public Accounting Firm


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


In planning and performing our audits of the financial statements of
PIMCO New York Municipal Income Fund II (the Fund) as of and for the
year ended May 31, 2006, in accordance with the standards of the Public
Company Accounting Oversight Board (United States), we considered the
Funds internal control over financial reporting, including control
activities for 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 Funds internal control over financial reporting. Accordingly,
we express no such opinion.

The 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 funds 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.  Such internal control over financial reporting
includes policies and procedures that provide reasonable assurance
regarding prevention or timely detection of unauthorized acquisition,
use or disposition of a funds 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 control deficiency 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 significant deficiency is a control deficiency, or
combination of control deficiencies, that adversely affects the funds
ability to initiate, authorize, record, process or report external
financial data reliably in accordance with generally accepted accounting
principles such that there is more than a remote likelihood that a
misstatement of the funds annual or interim financial statements that
is more than inconsequential will not be prevented or detected.  A
material weakness is a control deficiency, or combination of control
deficiencies, that results in more than a remote likelihood that a
material misstatement of the annual or interim financial statements
will not be prevented or detected.

Our consideration of the Funds 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 significant deficiencies or material
weaknesses under standards established by the Public Company Accounting
Oversight Board (United States).  However, we noted no deficiencies in
the Funds internal control over financial reporting and its operation,
including controls for safeguarding securities, that we consider to be
material weaknesses as defined above as of May 31, 2006.

This report is intended solely for the information and use of management
and the Board of Trustees of PIMCO New York Municipal Income Fund II 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
New York, New York
July 18, 2006
</TEXT>
</DOCUMENT>
