Company: RFMZ
Filing Date: 2025-04-14
Form Type: CORRESP
Source: 0001398344-25-007082
Chunk: 0

Company: RiverNorth Flexible Municipal Income Fund II, Inc.
Filing Date: 2025-04-14
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)

April 14, 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 on April 3, 2025, in connection with your review of the Fund’s above-referenced
registration statement (“Registration Statement”) on Form N-2.

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

ACCOUNTING Comments

| 1. | Item C.7 on the latest Form N-CEN did not indicate any exemption from Rule 18f-4. If you could please explain in correspondence   
 why or revise as appropriate. We note that within the registration statement that states, “With respect to the Fund’s anticipated 
 investments in TOB Residuals issued by a tender option bond trust (as further discussed below under “-Tender Option Bonds”),      
 the Fund will treat such investments as derivatives in compliance with Rule 18f-4 under the 1940 Act.”                            |

The
Fund confirms the box in Item C.7.n.iv of Form N-CEN was inadvertently left unchecked in the Fund’s Form N-CEN filing as of June
30, 2024. The Fund will disclose its reliance on Rule 18f-4 of the 1940 Act, as applicable in future Form N-CEN filings.

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

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