Infrared emission from hydroxyl has been observed in several comets via high-resolution infrared spectroscopy. The principal excitation mechanism for this emission is single-step photolysis of H 2 O, terminating in OH fragments that are both vibrationally and rotationally excited. Recently reported comet data provide quantitative measures of the rotational distribution of OH Ã [X 2 Å; v 0 ¼ 1] for J 0 < 17:5. The measured distributions of relative g-factors for OH ''prompt'' emission, and especially the ratios of the Å(A 00 ) and Å(A 0 ) Ã-doubling components, are remarkably similar for comets C/2000 WM 1 (LINEAR) and C/2004 Q2 (Machholz). We discuss how these results complement ab initio theoretical studies of water dissociation and those done in terrestrial laboratories. (1Y0) and (2Y1) vibrational bands were detected. Paper I discussed the principal excitation mechanism for these lines, namely, photolysis of the parent molecule ( H 2 O) producing OH fragments that are both vibrationally and rotationally excited:The quantum state distribution of the dissociation product (OH Ã ) is governed by the exit channels from the electronically excited dissociative parent state (H 2 O Ã ), whose excitation in turn depends on the UV photon energy (h ) and the initial state population of H 2 O (see Häusler et al. 1987 . 1986). This parameter has been found to vary from $20 to $120 K, depending mainly on the total water production rate in the particular comet. The rotational quantum structure of OH Ã (X 2 Å ) (see Dieke & Crosswhite 1962;Herzberg 1988) causes the rovibrational emission lines to be grouped in ''quadruplets''-series of four lines corresponding to the same value of the quantum number N. 2 Such quadruplets have been observed at IR wavelengths in a number of comets (see Paper I and references therein). Paper I presented calibrated emission efficiencies (equivalent g-factors, measured in OH photons s À1 [H 2 O molecule] À1 ) for OH PE and described their application for quantifying the production of cometary H 2 O: a basic and critical measurement in cometary science. However, the distribution of relative emission efficiencies among the lines in the detected quadruplets has not been addressed until now.In this second paper of this series, we shift the focus from the problem of H 2 O production to that of H 2 O photodissociation and the rotational distribution of the product (OH Ã [X 2 Å; v 0 ¼ 1]). The latter problem has played a principal role in unimolecular dissociation studies, and it has received significant experimental and theoretical attention (e.g., Carrington 1964;Yamashita 1975;Andresen et al. 1984;Häusler et al. 1987;Engel et al. 1988;Harich et al. 2000;Nizkorodov et al. 2003;Mordaunt et al. 1994;Dixon 1995;Dixon et al. 1999;van Harrevelt & van Hemert 2000). Our purpose is to augment the existing laboratory database for OH Ã rotational distributions with a set of measurements of emission from this photodissociation product of cometary H 2 O. To that end, we discuss relative g-factors, which ...