April 9, 1999



Office of the Chief Accountant
SECPS Letter Files
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C.  20549

Ladies and Gentlemen:

We were previously principal accountants for Common Goal Health Care Pension and
Income  Fund  L.P.  II and,  under  the date of March  31,  1997,  except  as to
paragraph  3 of Note 5,  which  was as of  April 4,  1997,  we  reported  on the
financial  statements of Common Goal Health Care Pension and Income Fund L.P. II
as of and for the years ended December 31, 1996 and 1995. On March 20, 1999, our
appointment as principal  accountants was  terminated.  We have read Common Goal
Health Care Pension and Income Fund L.P. II's  statements  included under Item 4
of its Form 8-K/A2 dated April 9, 1999, and we agree with such statements.

Very truly yours,



/s/KPMG LLP
   KPMG LLP