May 30, 2000
SECURITIES AND EXCHANGE COMMISSION
450 Fifth Street, Northwest
Judiciary Plaza
Washington, D. C. 20549
Re: United High Income Fund II, Inc.
Files No. 811-4520 and 33-5648/CIK #793300
Dear Sir or Madam:
Pursuant to Section 30 of the Investment Company Act of 1940, we are
transmitting under EDGAR the Semiannual Report to Shareholders of the
above-referenced Fund for the period ended March 31, 2000.
If you require additional information, please feel free to contact the
undersigned.
Yours truly,
/s/ Kristen A. Richards
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Kristen A. Richards
Vice President and Secretary
