<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>r77B_ny_muniII.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 audit of the financial statements
of PIMCO New York Municipal Income Fund II the Fund as of
December 31, 2015 and for the period June 1, 2015 to December 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 December 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
February 25, 2016
</TEXT>
</DOCUMENT>
