<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>r77b_auditor_letter_NYmuni2.txt
<DESCRIPTION>AUDITOR
<TEXT>
						r77b.txt

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 audit of the financial statements
of PIMCO New York Municipal Income Fund II the Fund as of and for
the year ended May 31, 2015, in accordance with the standards of
the Public Company Accounting Oversight Board United States,
we considered the Funds 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 NSAR, but not for the purpose of expressing an
opinion on the effectiveness of the Funds internal control over
financial reporting. Accordingly, we do not express an opinion
on the effectiveness of the Funds internal control over financial
reporting.

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.
A funds 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 fund. 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 fund are being
made only in accordance with authorizations of management
and trustees of the fund; and 3. 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 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 Funds annual or interim financial statements
will not be prevented or detected on a timely basis.


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 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 over safeguarding securities, that we consider
to be material weaknesses as
defined above as of May 31, 2015.

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
Kansas City, MO
July 22, 2015
</TEXT>
</DOCUMENT>
