Exhibit 8.1
June 18, 2013
Wells Fargo & Company,
420 Montgomery Street,
San Francisco, California 94104.
Ladies and Gentlemen:
We have acted as special tax counsel to Wells Fargo & Company, a Delaware corporation (the “Company”), in connection with the issuance of (i) $1,056,000 aggregate face amount of Medium-Term Notes, Series K, Securities Linked to the iShares® MSCI EAFE Index Fund due June 18, 2015 as described in the Company’s Pricing Supplement No. 330 dated June 13, 2013 (“Pricing Supplement 330”) to Product Supplement No. 3 dated May 2, 2012 (“Product Supplement 3”), the Prospectus Supplement dated April 13, 2012 (the “Prospectus Supplement”) and the Prospectus dated April 13, 2012 (the “Prospectus”) contained in the Registration Statement on Form S-3, File No. 333-180728 (the “Registration Statement”) and (ii) $1,284,000 aggregate face amount of Medium-Term Notes, Series K, Securities Linked to the SPDR® S&P 500® ETF Trust due June 18, 2015 as described in the Company’s Pricing Supplement No. 333 (“Pricing Supplement 333”) to Product Supplement 3, the Prospectus Supplement and the Prospectus contained in the Registration Statement. We hereby confirm our opinion as set forth under the heading “Material Tax Consequences” in Pricing Supplement 330 and Pricing Supplement 333.
We hereby consent to the reference to us under the heading “Material Tax Consequences” in Pricing Supplement 330 and Pricing Supplement 333 and to the filing of this opinion as an exhibit to a Current Report on Form 8-K of the Company filed with the Securities and Exchange Commission and thereby incorporated by reference into the Company’s Registration Statement. In giving such consent, we do not admit that we are within the category of persons whose consent is required under Section 7 of the Securities Act of 1933, as amended.
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| | | | Very truly yours, |
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| | | | /s/ Sullivan & Cromwell LLP |
