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SEC Comment Letter for WELLS FARGO & (WFC) — Jan 21, 2011

WELLS FARGO & COMPANY/MN (WFC, WFCNP, WFC-PA, WFC-PC, WFC-PD, WFC-PL, WFC-PY, WFC-PZ) (CIK 0000072971)
Date: Jan. 21, 2011 · CIK: 0000072971 · Accession: 0000000000-11-004440

Financial Reporting Regulatory Compliance Business Model Clarity

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File numbers found in text: 001-02979

Date
January 18, 2011
Author
Kevin W. Vaughn
Form
UPLOAD
Company
WELLS FARGO & COMPANY/MN (WFC, WFCNP, WFC-PA, WFC-PC, WFC-PD, WFC-PL, WFC-PY, WFC-PZ) (CIK 0000072971)

Letter

January 18, 2011

By U.S. Mail and Facsimile to: (415) 975-6871 Richard D. Levy Executive Vice President and Controller Wells Fargo & Company 420 Montgomery Street San Francisco, CA 94163 Re: Wells Fargo & Company Form 10-K for Fiscal Year Ended December 31, 2009 Form 10-Q for Fiscal Quarter Ended March 31, 2010 Filed February 26, 2010 File No. 001-02979 Dear Mr. Levy: We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely, Kevin W. Vaughn Accounting Branch Chief

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January 18, 2011

By U.S. Mail and Facsimile to: (415) 975-6871
 Richard D. Levy
Executive Vice President and Controller Wells Fargo & Company 420 Montgomery Street San Francisco, CA 94163
Re: Wells Fargo & Company
  Form 10-K for Fiscal Year Ended December 31, 2009   Form 10-Q for Fiscal Quarter Ended March 31, 2010
Filed February 26, 2010 File No. 001-02979
 Dear Mr. Levy:
 We have completed our review of your fili ngs and do not have any further comments at
this time.
Sincerely,    Kevin W. Vaughn Accounting Branch Chief