Company: RFMZ
Filing Date: 2025-03-28
Form Type: CORRESP
Source: 0001398344-25-006239
Chunk: 0

Company: RiverNorth Flexible Municipal Income Fund II, Inc.
Filing Date: 2025-03-28
Form: CORRESP
Chunk 0
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<div align='center'>Faegre Drinker Biddle & Reath LLP

320 South Canal Street, Suite 3300

Chicago, IL 60606

(312) 569-1000 (Phone)

(312) 569-3000 (Facsimile)

March 28, 2025</div>

VIA EDGAR TRANSMISSION

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Lauren Hamilton

| Re: | RiverNorth Flexible Municipal Income Fund II, Inc. (the “Fund”                               
 or the “Registrant”) (File Nos. 333-281396; 811-23586); Response to Examiner Comments on N-2 |

Dear Ms. Hamilton:

This letter
responds to the staff’s comments that you provided via telephone on February 27, 2025, in connection with your review of the
Fund’s above-referenced amended registration statement (“Registration Statement”) on Form N-2. The changes to the
Fund's disclosure discussed below will be reflected in Pre-Effective Amendment No. 3 to the Fund's Registration Statement (the
“Revised Registration Statement”).

For your convenience,
we have repeated the comment below in bold, and our response follows your comment. Capitalized terms not otherwise defined herein shall
have the meaning ascribed to them in the Registration Statement, unless otherwise indicated.

ACCOUNTING COMMENTS

The Fund confirms that the information presented in the fee table
has been updated as of December 31, 2024 in the Revised Registration Statement.

<div align='center'>1</div>

The requested changes have been made in the Revised Registration Statement.

The Fund confirms that the figures in the Effects of Leverage table have been updated as of December 31, 2024 in the Revised Registration
Statement.

| 4. | The staff notes                                                                                 
 that the financial information included in the Registration Statement has gone stale under      
 the financial reporting obligations of Rule 3-18 of Regulation S-X. Please update the financial 
 information accordingly.                                                                        |

The Registrant confirms that the financial information has been updated accordingly in the Revised Registration Statement.

We trust that the
foregoing is responsive to your comments. Questions and comments concerning this filing may be directed to the undersigned at (312) 569-1107.

| Sincerely,            |
| /s/ David L. Williams |
| David L. Williams     |

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