<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>p229amendednsarletter053106.txt
<DESCRIPTION>AUDITOR 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). In our report to you dated July 18, 2006, we reported that we had
identified no deficiencies in the Fund's internal control over financial
reporting and its operation, including controls for safeguarding securities
that we considered to be a material weakness, as defined above, as of
May 31, 2006.

However, subsequent to the filing of the Funds Form N-SAR for its fiscal year
ended May 31, 2006, we noted the following control deficiency that we
determined to be a material weakness, as defined above, in the Funds internal
control over financial reporting. The Funds policies and procedures related to
the review and analysis of the relevant terms and conditions of certain
transfers of securities were not effective in appropriately determining whether
the transfers qualified for sale accounting under the provisions of Statement
of Financial Accounting Standards No. 140 Accounting for Transfers and
Servicing of Financial Assets and Extinguishments of Liabilities. As a result
of this material weakness, the statement of assets and liabilities, including
the schedule of investments, as of May 31, 2006, and the related statement of
operations for the year then ended, the statement of changes in net assets
applicable to common shareholders for each of the two years in the period then
ended and the financial highlights for each of three years in the period then
ended and for the period June 28, 2002 (commencement of operations) through
May 31, 2003 of PIMCO New York Municipal Income Fund II were restated and a
statement of cash flows was included for the year then ended in connection
with the restatement in order to appropriately account for such transfers of
securities as secured borrowings and report the related interest income and
expense. In addition, this control deficiency could have resulted in a
misstatement that was not detected. This material weakness was considered in
determining the nature, timing, and extent of the procedures performed in our
audit of the financial statements (as restated) of the Fund for the year ended
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 (May 10, 2007 as to the material weakness described above)

</TEXT>
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