<SEC-DOCUMENT>0001081400-17-000445.txt : 20170523
<SEC-HEADER>0001081400-17-000445.hdr.sgml : 20170523
<ACCEPTANCE-DATETIME>20170405162347
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001081400-17-000445
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170405

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WELLS FARGO UTILITIES & HIGH INCOME FUND
		CENTRAL INDEX KEY:			0001279014
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		525 MARKET STREET
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94105
		BUSINESS PHONE:		800-222-2222

	MAIL ADDRESS:	
		STREET 1:		200 BERKELEY STREET
		STREET 2:		FLOOR 21
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02116

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WELLS FARGO ADVANTAGE UTILITIES & HIGH INCOME FUND
		DATE OF NAME CHANGE:	20100719

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EVERGREEN UTILITIES & HIGH INCOME FUND
		DATE OF NAME CHANGE:	20040209

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EVERGREEN UTILITIES TRUST
		DATE OF NAME CHANGE:	20040206
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<p>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
April 5, 2017</p>

<p>&#160;</p>

<p>&#160;</p>

<p>&#160;</p>

<p>Jeff Long</p>

<p>Division of Investment Management</p>

<p>U.S. Securities and Exchange Commission</p>

<p>100 F Street, N.E.</p>

<p>Washington, D.C.&#160; 20549</p>

<p>&#160;</p>

<p>Re: &#160; Staff comments to financial statement filing for Wells Fargo Utilities and High Income Fund (the &#8220;Fund&#8221;)</p>

<p>&#160;</p>

<p>Dear Mr. Long:</p>

<p>&#160;</p>

<p><a name="_DV_M9"></a>In response to your comment delivered via telephone on April 3, 2017 regarding the filing listed above, please note the following responses:&#160;</p>

<p>&#160;</p>

<p><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Comment: &#160;&#160;&#160;&#160;&#160;</b> With respect to the Fund&#8217;s most recent N-SAR filing made for the Fund&#8217;s fiscal year end of August 31, 2016, you noted that the filing
incorrectly included the independent registered public accounting firm&#8217;s opinion which the Fund received from its auditors instead of the accountant&#8217;s report on internal controls as required by the form.&#160; You asked that an amended N-SAR filing be
made to properly file the accountant&#8217;s report on internal controls.</p>

<p>&#160;</p>

<p><b>Response</b>:&#160;&#160;&#160;&#160;&#160;&#160;&#160; An amended filing was made today to address your comment.</p>

<p>&#160;</p>

<p><a name="_DV_M82"></a><a name="_DV_M87"></a><a name="_DV_M88"></a>Please feel free to call me at (617) 210-3682 if you have any questions or comments with respect to this matter.</p>

<p>&#160;</p>

<p><a name="_DV_M89"></a>Sincerely,<br />
 </p>

<p>/s/ Maureen Towle</p>

<p>&#160;</p>

<p><a name="_DV_M90"></a>Maureen Towle</p>

<p><a name="_DV_M91"></a>Senior Counsel</p>

<p><a name="_DV_M92"></a>WELLS FARGO FUNDS MANAGEMENT, LLC</p>
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