The second part of the Corpus of Transcriptions contains phonemic transcriptions of a short passage from Lecumberri and Maidment (2000, p. 78) performed by the undergraduate students at the end of the course of English Phonetics: (1) Vilnius University subcorpus (22 files, c. 2,853 tokens, c. 11,712 phonetic units); (2) Complutense University of Madrid subcorpus (27 files, c. 3,737 tokens, c. 14,956 phonetic units). The preferred variety of English: SSBE. The data can be used for comparative research of non-native English learners' phonemic transcriptions. The files are in TXT, DOCX, and ODT formats. Also see the first part of the corpus: https://clarin.vdu.lt/xmlui/handle/20.500.11821/67.