Attached files
file | filename |
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8-K - FORM 8-K - WELLS FARGO & COMPANY/MN | d378391d8k.htm |
Exhibit 8.1
July 13, 2012
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 establishment and continuation of a series of securities designated as the Companys Medium-Term Notes, Series K, in an aggregate principal amount or face amount, as applicable, of $25,000,000,000. We hereby confirm our opinion as set forth under the headings Risk Factors and United States Federal Income Tax Considerations in Product Supplement No. 6: Equity Linked Securities; Upside Participation And Buffered Downside With Multiplier (Product Supplement 6) to the Prospectus Supplement dated April 13, 2012 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).
We hereby consent to the reference to us under the headings Risk Factors and United States Federal Income Tax Considerations in Product Supplement 6 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