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SEC Comment Letter for WELLS FARGO & (WFC) — Jan 30, 2012

WELLS FARGO & COMPANY/MN (WFC, WFCNP, WFC-PA, WFC-PC, WFC-PD, WFC-PL, WFC-PY, WFC-PZ) (CIK 0000072971)
Date: Jan. 30, 2012 · CIK: 0000072971 · Accession: 0000000000-12-005018

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 001-02979

Date
January 30, 2012
Author
Stephanie L. Hunsaker
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 30, 2012 Via E-mail Richard D. Levy Executive Vice President and Controller Wells Fargo & Company 420 Montgomery Street San Francisco, California 94163 Re: Wells Fargo & Company Forms 10-Q for Fiscal Quarters Ended June 30, 2011 and September 30, 2011 Filed August 5, 2011 and November 8, 2011 File No. 001-02979

Dear Mr. Levy: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,

/s/ Stephanie L. Hunsaker Stephanie L. Hunsaker Senior Assistant Chief Accountant

Show Raw Text
January 30, 2012
 Via E-mail

Richard D. Levy Executive Vice President and Controller Wells Fargo & Company 420 Montgomery Street San Francisco, California 94163
Re: Wells Fargo & Company
 Forms 10-Q for Fiscal Quarters Ended
June 30, 2011 and September 30, 2011 Filed August 5, 2011 and November 8, 2011 File No. 001-02979

Dear Mr. Levy:
We have completed our review of your f ilings.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not fore close the Commission from taking
any action with respect to the company or the filings and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.
 Sincerely,

 /s/ Stephanie L. Hunsaker
Stephanie L. Hunsaker Senior Assistant Chief Accountant