February 4, 2020 Charles W. Scharf Chief Executive Officer Wells Fargo & Company 420 Montgomery Street San Francisco, CA 94104 Re: Wells Fargo & Company Registration Statement on Form S-3 Filed January 29, 2020 File No. 333-236148 Dear Mr. Scharf: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Sonia Bednarowski at 202-551-3666 or Dietrich King at 202-551- 8071 with any questions. Sincerely, Division of Corporation Finance Office of Finance