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SEC Comment Letter for WELLS FARGO & (WFC) — Aug 1, 2012

WELLS FARGO & COMPANY/MN (WFC, WFCNP, WFC-PA, WFC-PC, WFC-PD, WFC-PL, WFC-PY, WFC-PZ) (CIK 0000072971)
Date: Aug. 1, 2012 · CIK: 0000072971 · Accession: 0000000000-12-041190

Regulatory Compliance Financial Reporting Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
December 31, 2011
Author
/s/ Michael Seaman for
Form
UPLOAD
Company
WELLS FARGO & COMPANY/MN (WFC, WFCNP, WFC-PA, WFC-PC, WFC-PD, WFC-PL, WFC-PY, WFC-PZ) (CIK 0000072971)

Letter

August 1 , 2012 Via E -mail John G. Stumpf Chairman, President and Chief Executive Officer Wells Fargo & Company 420 Montgomery Street San Francisco, California 94163

Re: Wells Fargo & Company Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 28, 2012 File No. 001 -02979

Dear Mr. Stumpf :

We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Michael Seaman for

Show Raw Text
August 1 , 2012

Via E -mail
John G. Stumpf
Chairman, President and Chief Executive Officer
Wells Fargo & Company
420 Montgomery Street
San Francisco, California 94163

Re: Wells Fargo & Company
 Form 10-K for the Fiscal Year Ended December 31, 2011
Filed February 28, 2012
File No. 001 -02979

Dear Mr. Stumpf :

We have completed our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the  United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing  to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Michael Seaman for

Stephanie J. Ciboroski
Senior Assistant Chief Accountant