SEC Comment Letter for WELLS FARGO & (WFC) — Nov 4, 2009

WELLS FARGO & COMPANY/MN (WFC, WFCNP, WFC-PA, WFC-PC, WFC-PD, WFC-PL, WFC-PY, WFC-PZ) (CIK 0000072971)
Date: Nov. 4, 2009 · CIK: 0000072971 · Accession: 0000000000-09-062544

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File numbers found in text: 001-02979

Date

November 4, 2009

Author

Justin T. Dobbie

Form

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WELLS FARGO & COMPANY/MN (WFC, WFCNP, WFC-PA, WFC-PC, WFC-PD, WFC-PL, WFC-PY, WFC-PZ) (CIK 0000072971)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 4720 November 4, 2009 John G. Stumpf President and Chief Executive Officer Wells Fargo & Company 420 Montgomery Street San Francisco, CA 94163

Re: Wells Fargo & Company Form 10-K for Fiscal Year Ended December 31, 2008 File No. 001-02979

Dear Mr. Stumpf:

We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. Sincerely,

Justin T. Dobbie Attorney-Adviser cc: Richard D. Levy, Wells Fargo & Company

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UNITED STATES
SECURITIES  AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE

Mail Stop 4720         November 4, 2009   John G. Stumpf President and Chief Executive Officer Wells Fargo & Company 420 Montgomery Street San Francisco, CA 94163

Re: Wells Fargo & Company
 Form 10-K for Fiscal Year Ended December 31, 2008
File No. 001-02979

Dear Mr. Stumpf:

We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
Sincerely,

Justin T. Dobbie Attorney-Adviser
 cc: Richard D. Levy, Wells Fargo & Company

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