Ridgewood Electric Power Trust Ii 8-K Changes in Registrant.s Certifying Accountant

Exhibit 16.1

June 14, 2006

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, DC 20549

Commissioners:

We have read the statements made by Ridgewood Electric Power Trust II (copy attached), which we understand will be filed with the Commission, pursuant to Item 4.01 of Form 8-K, as part of the Company's Form 8-K report dated June 8, 2006. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ Perelson Weiner LLP

Perelson Weiner LLP

New York, New York