REPORT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM




Shareholders of the Hodges Funds and Board of
Trustees of
Northern Lights Fund Trust II
Omaha, Nebraska 68130


In planning and performing our audit of the financial
statements of the Hodges Fund, Hodges Small Cap
Fund, Hodges Small Intrinsic Value Fund and Hodges
Blue Chip Equity Income Fund, each a series of
Northern Lights Fund Trust II (the "Trust") as of and for
the year ended March 31, 2024, in accordance with the
standards of the Public Company Accounting Oversight
Board (United States), we considered its internal control
over financial reporting, including control activities for
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 Trust's internal control over financial reporting.
Accordingly, we express no such opinion.

The management of the Trust 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 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 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.


Shareholders of the Hodges Funds and Board of
Trustees of
Northern Lights Fund Trust II
Page Two





Our consideration of the Trust's 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 that might be material
weaknesses under standards established by the Public
Company Accounting Oversight Board (United States).
However, we noted no deficiencies in the Trust's
internal control over financial reporting and its
operation, including controls for safeguarding securities,
which we consider to be material weaknesses, as defined
above, as of March 31, 2024.

This report is intended solely for the information and use
of management, Shareholders and Board of Trustees of
Northern Lights Fund Trust 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/TAIT, WELLER & BAKER LLP

Philadelphia, Pennsylvania
May 30, 2024