MANAGERS TRUST II
NSAR-A, EX-99.77BACCTLTTR, 2000-11-30
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November 29, 2000



Securities and Exchange Commission
450 Fifth Street, N. W.
Washington, DC  20549

Dear Sirs:

We have read the statements (copy attached) made by Peter
McCabe, Assistant  Treasurer of Managers Trust I, and
Managers  Trust  II (collectively the "Funds"), which
we understand will be filed  in response  to  Sub-Item
77k  of Form N-SAR  and  agree  with  the statements
concerning our firm contained therein.

Sincerely,
/s/Deloitte & Touche LLP




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