<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>77B_AuditOpinion_NYMuni2.txt
<DESCRIPTION>AUDIT OPINION 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 and for
 the year ended December 31, 2017, 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, 2017.

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, Missouri
February 27, 2018

</TEXT>
</DOCUMENT>
