PricewaterhouseCoopers LLP served as the independent public accountants for the
Fund's last fiscal year. The client-auditor relationship between
PricewaterhouseCoopers LLP and the Fund ceased as of May 18, 2000. The cessation
of the client-auditor relationship between the Fund and PricewaterhouseCoopers
LLP was based solely on a possible future business relationship by
PricewaterhouseCoopers LLP with an affiliate of the Fund's investment adviser.
PricewaterhouseCoopers LLP's reports on the financial statements for the Fund
during the Fund's last two fiscal years did not contain an adverse opinion or
disclaimer of opinion, nor was such report qualified or modified as to
uncertainty, audit scope or accounting principles. During the last two fiscal
years and any subsequent interim period, there were no disagreements with
PricewaterhouseCoopers LLP on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreement, if not resolved to the satisfaction of PricewaterhouseCoopers LLP
would have caused PricewaterhouseCooper LLP to make reference to the subject
matter of the disagreement in connection with its report.
<PAGE>
October 30, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Van Kampen Equity Trust II -- File Numbers 333-75493/811-2851
Van Kampen Emerging Growth Fund -- File Numbers 2-33214/811-2424
Van Kampen Corporate Bond Fund -- File Numbers 2-21819/811-2423
Van Kampen High Income Corporate Bond Fund
File Number 2-62115/811-2851
Commissioners:
We have read the statement provided in Exhibit 77K in the Form N-SAR, made by
the Van Kampen Funds referenced above, which we understand will be filed with
the Commission, pursuant to Items 77K and 102J of Form N-SAR, as part of the
Company's Form N-SAR report dated August 31, 2000. We agree with the statements
concerning our Firm in such Form N-SAR report.
Very truly your,
PricewaterhouseCoopers LLP
