<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>ex77b.txt
<TEXT>

REPORT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM

To the Board of Trustees and Shareholders of
Van Kampen High Income Trust II:

In planning and performing our audit of
the financial statements of Van Kampen High Income
Trust II (the "Trust") as of and for the
year ended December 31, 2005, in accordance with the
standards of the Public Company Accounting
Oversight Board (United States), we considered its
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 Trust's internal control over financial
reporting.  Accordingly, we express no such opinion.

The management of the Trust 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.  The
Trust's 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 includes policies and
procedures that provide reasonable assurance
regarding prevention or timely detection of
unauthorized acquisition, use or disposition of the
Trust's assets that could have a material effect
on the financial statements.

Because of 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 company's 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
company's annual or interim financial statements
that is more than inconsequential will not be
prevented or detected.  A material weakness is a
significant deficiency, or combination of
significant 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 Trust's 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 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 Trust's internal
control over financial reporting and its operation,
including controls for safeguarding securities,
that we consider to be a material weakness, as
defined above, as of December 31, 2005.

This report is intended solely for the information
and use of the Trust's management, the Board
of Trustees and Shareholders of Van Kampen
High Income Trust 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.





February 7, 2006

</TEXT>
</DOCUMENT>
