Exhibit 99
[Perry-Smith LLP Letterhead]
April 13, 2009
Mr. David Choo
President
California Mortgage and Realty, Inc
Manager, CMR Mortgage Fund II
62 First Street,
San Francisco, California 94556
Dear Mr. Choo:
This is to confirm that the client-auditor relationship between CMR Mortgage Fund II, LLC (Commission File Number 000-52903) and Perry-Smith LLP, independent registered public accounting firm, has ceased.
| Sincerely, |
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| /s/ Perry-Smith LLP |
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| Perry-Smith, LLP |
Cc: | PCAOB Letter File |
| Officer of the Chief Accounting |
| Securities and Exchange Commission |
| 100 F Street N.E. |
| Washington, D.C. 20549-7561 |