Attached files
Exhibit 8.1
October 28, 2011
Wells Fargo & Company,
420 Montgomery Street,
San Francisco, California 94163.
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) $11,500,000 aggregate principal amount of Medium-Term Notes, Series K, Step-Up Callable Notes due October 28, 2021 as described in the Companys Pricing Supplement No. 142 dated October 25, 2011 (Pricing Supplement 142) to the Prospectus Supplement dated April 23, 2010 (the Prospectus Supplement) and the Prospectus dated June 4, 2009 (the Prospectus) contained in the Registration Statement on Form S-3, File No. 333-159738 (the Registration Statement) and (ii) $5,500,000 aggregate principal amount of Medium-Term Notes, Series K, Notes Linked to 3 Month LIBOR due October 28, 2016 as described in the Companys Pricing Supplement No. 143 dated October 25, 2011 (Pricing Supplement 143) to the Prospectus Supplement and the Prospectus contained in the Registration Statement. We hereby confirm our opinion as set forth under the heading United States Federal Income Tax Considerations in Pricing Supplements 142 and 143.
We hereby consent to the reference to us under the heading United States Federal Income Tax Considerations in Pricing Supplements 142 and 143 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 Companys 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.
Very truly yours, |
/s/ Sullivan & Cromwell LLP |