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
File numbers found in text: 001-02979
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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