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SEC Comment Letter for WELLS FARGO & (WFC) — Jan 28, 2015

WELLS FARGO & COMPANY/MN (WFC, WFCNP, WFC-PA, WFC-PC, WFC-PD, WFC-PL, WFC-PY, WFC-PZ) (CIK 0000072971)
Date: Jan. 28, 2015 · CIK: 0000072971 · Accession: 0000000000-15-004680

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
September 30, 2014
Author
/s/ Christian Windsor
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 2 7, 2015 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 Form 10-Q for Fiscal Period Ended September 30, 2014 Filed November 5, 2014 File No. 1 -02979

Dear Mr. Levy :

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 resp ect 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 di sclosure 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/ Christian Windsor

Show Raw Text
January 2 7, 2015

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
 Form 10-Q for Fiscal Period Ended September 30, 2014
Filed November 5, 2014
File No. 1 -02979

Dear Mr. Levy :

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 resp ect 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 di sclosure 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/ Christian Windsor

Christian Windsor
Special Counsel