Report

of

Independent

Registered

Public

Accounting

Firm

1

To

the

Shareholders

of

BlackRock

High

Yield

V.I.

Fund,

BlackRock

Total

Return

V.I.

Fund,

and

BlackRock

U.S.

Government

Bond

V.I.

Fund

and

the

Board

of

Directors

of

BlackRock

Variable

Series

Funds

II,

Inc.:

In

planning

and

performing

our

audits

of

the

financial

statements

of

BlackRock

High

Yield

V.I.

Fund,

BlackRock

Total

Return

V.I.

Fund,

and

BlackRock

U.S.

Government

Bond

V.I.

Fund

of

BlackRock

Variable

Series

Funds

II,

Inc.

(the

"Funds"),

as

of

and

for

the

year

ended

December

31,

2020,

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

express

no

such

opinion.

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

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

for

safeguarding

securities,

that

we

consider

to

be

a

material

weakness,

as

defined

above,

as

of

December

31,

2020.

This

report

is

intended

solely

for

the

information

and

use

of

management

and

the

Board

of

Directors

of

the

Funds

and

the

Securities

and

Exchange

Commission

and

is

not

intended

to

be

and

should

not

be

used

by

anyone

other

than

these

specified

parties.

Deloitte &

Touche

LLP

Boston,

Massachusetts

February

16,

2021