Report of Independent Registered
Public Accounting Firm

To the Board of Trustees of BlackRock Funds II and Shareholders
of BlackRock Dynamic High Income Portfolio and BlackRock Multi-
Asset Income Portfolio

In planning and performing our audits of the financial statements
of BlackRock Dynamic High Income Portfolio and BlackRock Multi-
Asset Income Portfolio (two of the funds constituting BlackRock
Funds II, hereafter collectively referred to as the "Funds") as of
and for the year ended July 31, 2023, in accordance with the
standards of the Public Company Accounting Oversight Board
(United States) (PCAOB), we considered the Funds' internal
control over financial reporting, including controls over
safeguarding securities, as a basis for designing our auditing
procedures for the purpose of expressing our opinion on the
financial statements and to comply with the requirements of Form
N-CEN, but not for the purpose of expressing an opinion on the
effectiveness of the Funds' internal control over financial reporting.
Accordingly, we do not express an opinion on the effectiveness of
the Funds' internal control over financial reporting.

The management of the Funds is responsible for establishing and
maintaining effective internal control over financial reporting. In
fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and
related costs of controls. A company's internal control over
financial reporting is a process designed to provide reasonable
assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in
accordance with generally accepted accounting principles. A
company's internal control over financial reporting includes those
policies and procedures that (1) pertain to the maintenance of
records that, in reasonable detail, accurately and fairly reflect the
transactions and dispositions of the assets of the company; (2)
provide reasonable assurance that transactions are recorded as
necessary to permit preparation of financial statements in
accordance with generally accepted accounting principles, and
that receipts and expenditures of the company are being made
only in accordance with authorizations of management and
directors of the company; and (3) provide reasonable assurance
regarding prevention or timely detection of unauthorized
acquisition, use or disposition of a company's assets that could
have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial
reporting may not prevent or detect misstatements. Also,
projections of any evaluation of effectiveness to future periods are
subject to the risk that controls may become inadequate because
of changes in conditions, or that the degree of compliance with the
policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists when
the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned
functions, to prevent or detect misstatements on a timely basis. A
material weakness is a deficiency, or a combination of
deficiencies, in internal control over financial reporting, such that
there is a reasonable possibility that a material misstatement of
the company's annual or interim financial statements will not be
prevented or detected on a timely basis.

Our consideration of the Funds' internal control over financial
reporting was for the limited purpose described in the first
paragraph and would not necessarily disclose all deficiencies in
internal control over financial reporting that might be material
weaknesses under standards established by the PCAOB.
However, we noted no deficiencies in the Funds' internal control
over financial reporting and its operation, including controls over
safeguarding securities, that we consider to be material
weaknesses as defined above as of July 31, 2023.

This report is intended solely for the information and use of the
Board of Trustees of BlackRock Funds II and the Securities and
Exchange Commission and is not intended to be and should not
be used by anyone other than these specified parties.


   /s/ PricewaterhouseCoopers LLP

Philadelphia, Pennsylvania
September 26, 2023


PricewaterhouseCoopers LLP, Two Commerce Square,
Suite 1800, 2001 Market Street, Philadelphia, PA 19103-
7042 T: (267) 330 3000, www.pwc.com/us