JPMorgan Trust II
270 Park Avenue
New York, NY 10017
March 13, 2013
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E
Washington, DC 20549
Attention: Filing Desk
| Re: | JPMorgan Trust II, on behalf of the JPMorgan Large Cap Value Fund |
Ladies and Gentlemen:
On behalf of JPMorgan Trust II, we hereby submit for filing via EDGAR under Rule 488 of the Securities Act of 1933, the Registration statement on Form N-14 with respect to the following proposed reorganization:
| Acquired Fund | Trust | Acquiring Fund | ||||
JPMorgan Value Opportunities Fund, Inc. | merges with and into | JPMorgan Trust II | JPMorgan Large Cap Value Fund |
The Registration Statement is proposed to become effective on April 12, 2013 pursuant to Rule 488 under the Securities Act of 1933, as amended.
If you have any questions or comments, please call the undersigned at (614) 901-1370.
Sincerely,
/s/ Elizabeth A. Davin
Elizabeth A. Davin
Assistant Secretary