<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/twentyfourf2filer" xmlns:com="http://www.sec.gov/edgar/common" xmlns:feec="http://www.sec.gov/edgar/feecommon">
  <schemaVersion>X0102</schemaVersion>
  <headerData>
    <submissionType>24F-2NT</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <!--Field: Pseudo-Tag; ID: Name; Data: PHL Variable Accumulation Account II-->
          <cik>0001418970</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-4</investmentCompanyType>
    </filerInfo>
    <!--Field: Pseudo-Tag; ID: Is Late; Data: false-->
    <!--Field: Pseudo-Tag; ID: Fee Days; Data:-->
  </headerData>
  <formData>
    <annualFilings>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>PHL Variable Accumulation Account II</nameOfIssuer>
          <addressOfIssuer>
            <street1>ONE AMERICAN ROW</street1>
            <street2>10TH FLOOR</street2>
            <city>Hartford</city>
            <state>CT</state>
            <country>X1</country>
            <zipCode>06102</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportClass>
            <rptIncludeAllClassesFlag>true</rptIncludeAllClassesFlag>
          </reportClass>
        </item2>
        <item3>
          <investmentCompActFileNo>811-22146</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-147565</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>12/31/2025</lastDayOfFiscalYear>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>0.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>40424.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>1247217.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>1287641.00</totalAvailableRedemptionCredits>
          <netSales>0.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>(1287641.00)</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.000138100</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>0.00</registrationFeeDue>
        </item5>
        <item6>
          <interestDue>0.00</interestDue>
          <!--Field: Pseudo-Tag; ID: Fee Days; Data:-->
        </item6>
        <item7>
          <totalOfRegistrationFeePlusAnyInterestDue>0.00</totalOfRegistrationFeePlusAnyInterestDue>
        </item7>
        <signature>
          <signature>/s/ Ping Shao</signature>
          <nameAndTitle>Ping Shao, Chief Compliance Officer of Nassau, PHL's Administrator</nameAndTitle>
          <signatureDate>03/12/2026</signatureDate>
        </signature>
      </annualFilingInfo>
    </annualFilings>
  </formData>
</edgarSubmission>
