SIDLEY AUSTIN LLP 787 SEVENTH AVENUE NEW YORK, NY 10019 +1 212 839 5300 +1 212 839 5599
AMERICA • ASIA PACIFIC • EUROPE |
May 29, 2019
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: | BlackRock Funds II |
Registration Statement on Form N-14
Ladies and Gentlemen:
On behalf of BlackRock Funds II (the “Registrant”), we hereby transmit for filing with the Securities and Exchange Commission the Registrant’s Registration Statement on Form N-14 (the “Registration Statement”) relating to the acquisition by BlackRock LifePath® Smart Beta Retirement Fund, a series of the Registrant, of substantially all of the assets and certain stated liabilities of BlackRock LifePath® Smart Beta 2020 Fund, a series of the Registrant, in exchange for Investor A, Institutional, Class R and Class K Shares of BlackRock LifePath® Smart Beta Retirement Fund.
Any questions or comments on the enclosed materials should be directed to the undersigned at (212) 839-8615.
Very truly yours, |
/s/ Jesse C. Kean |
Jesse C. Kean |
Enclosures
cc: | Benjamin Archibald, Esq. |
BlackRock Advisors, LLC
Sidley Austin (NY) LLP is a Delaware limited liability partnership doing business as Sidley Austin LLP and practicing in affiliation with other Sidley Austin partnerships.