We present a 30 ks XMM–Newton observation of the z = 2.35 Type II radio quiet quasar RX J1343.4 + 0001 . These data provide the first good quality X–ray spectrum for this object . We measured a continuum slope \Gamma = 1.85 \pm 0.10 with only an upper limit on the column density of the absorbing material of N _ { H } ^ { z } \buildrel < \over { \sim } 10 ^ { 22 } cm ^ { -2 } as well as an Fe K \alpha emission line at the 3 \sigma confidence level . We do not find therefore a highly absorbed object nor a truly flat spectrum as suggested on the basis of previous less sensitive ROSAT and ASCA measurements . The N _ { H } ^ { z } upper limit is fully consistent with the optical extinction 3 < A _ { V } < 10 inferred from IR observations . The Fe K \alpha line is consistent with fluorescence from neutral iron and , noteworthy , is one of the most distant observed so far . The X–ray spectral properties of RX J1343.4 + 0001 agree well with the steep continuum slope ( \Gamma \approx 1.9 ) being independent of increasing redshift and luminosity as inferred by X–ray studies of large samples of RQ QSOs .